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Updated 2025 Tax Year

Lee County
Property Tax Guide

Everything you need to know about property taxes in Lee County, SC. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
2.95% base county levy, varies significantly by district due to overlapping jurisdictions
Exemptions
4+ Available
Section 1

How Property Tax Works

Lee County, South Carolina operates under a property tax system that serves as the primary funding source for essential local services including schools, roads, public safety, and county operations. Property taxes in Lee County are assessed annually based on fair market value, with the county utilizing a millage rate system where one mill equals $1 per $1,000 of assessed value. The effective tax rate for Lee County is approximately 2.95% for the base county levy, though actual rates vary significantly depending on your specific location within the county due to special taxing districts such as school districts, fire districts, and municipal boundaries.

Property owners should note that Lee County contains multiple overlapping taxing jurisdictions, meaning your total property tax bill represents a combination of county, school district, and other special district assessments. The actual tax rate you pay can range from the base 2.95% to higher rates depending on which special districts serve your property. All property tax assessments are based on fair market value as determined by the Lee County Assessor's Office, with bills typically becoming due in November of each year.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Base County Levy2.95%Core county services, administration, public safety
School DistrictVariesLocal school district operations and capital improvements
Special DistrictsVariesFire districts, water/sewer districts, municipal taxes
Total Effective Rate2.95% - 4.5%+Combined rate depending on location and districts

Note: These rates apply to the current tax levy year. The base county rate of 2.95% represents the minimum rate, with additional assessments varying by special taxing districts within Lee County. Properties within incorporated municipalities or special service districts will have higher total effective rates. Contact the Lee County Assessor's Office for your specific location's complete rate structure.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Lee County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental property taxes in Lee County are triggered when significant changes occur to a property's assessed value during the tax year. According to SC Code §§12-60-2510 and 12-60-2520, supplemental taxes are issued when the county assessor records an increase in a property's fair market value by $1,000 or more. Common triggers include new construction, major renovations, change of ownership, or correction of assessment errors.

When a supplemental tax is issued, it covers the difference between the original tax assessment and the new assessment, prorated for the portion of the tax year remaining. For example, if your property value increases by $50,000 due to completed renovations in January, and Lee County's effective rate is 3.5%, you would owe an additional $1,750 ($50,000 × 3.5%) in supplemental taxes for that year. The supplemental bill is typically issued within 60 days of the assessment change and becomes due immediately upon receipt.

Example Calculation

Example 1: $300,000 Property

  • Market Value: $300,000
  • Assessed Value: $300,000
  • Less: Homestead Assessment Cap Credit: $0 (first year, no prior cap)
  • Net Taxable Value: $300,000
  • Tax Rate: 3.2% (base + school district)
  • Annual Tax: $9,600
  • Monthly (if escrowed): $800

Example 2: $600,000 Property

  • Market Value: $600,000
  • Assessed Value: $600,000
  • Less: Homestead Assessment Cap Credit: $2,400 (limits annual assessment increase)
  • Net Taxable Value: $597,600
  • Tax Rate: 3.5% (base + school + fire district)
  • Annual Tax: $20,916
  • Monthly (if escrowed): $1,743

Example 3: $1,000,000 Property

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000
  • Less: Homestead Assessment Cap Credit: $4,000 (application required)
  • Net Taxable Value: $996,000
  • Tax Rate: 3.8% (base + all districts)
  • Annual Tax: $37,848
  • Monthly (if escrowed): $3,154

Note: Tax credits shown require annual application and approval. Rates vary by specific location within Lee County based on applicable special districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lee County require property tax escrow accounts for loans exceeding 80% loan-to-value ratio. Your lender collects approximately 1/12 of your estimated annual property tax bill with each monthly mortgage payment, depositing these funds into an escrow account. Since Lee County property taxes are due in November, lenders typically pay your tax bill directly to the Lee County Tax Collector on your behalf before the due date to avoid penalties.

Lenders are required to provide annual escrow analysis statements showing account activity and any required payment adjustments. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly. Property owners with escrow accounts should verify that payments are made timely by checking with the Lee County Tax Collector's office, as you remain ultimately responsible for ensuring taxes are paid even when using escrow services. You can typically access your tax payment history and current status through the county's online portal.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Lee County property taxes due for the current fiscal year? A: Property taxes are typically due in November annually. The exact due date is printed on your tax bill, with penalties applied for late payments after the due date.

Q: What tax credits are available and do they require application? A: Lee County offers several tax credits including Homestead Assessment Cap Credit, Senior Citizen Credit, and Disabled Veteran Credit. All credits require annual application through the Lee County Assessor's Office and are not automatically applied.

Q: How does the Homestead Credit work? A: The Homestead Assessment Cap Credit limits annual increases in your property's assessed value rather than reducing the market value. This credit caps assessment growth and requires filing an application with supporting documentation. It does not automatically reduce your property value.

Q: How often are properties reassessed in Lee County? A: Properties are subject to annual assessment review, with comprehensive county-wide reappraisals conducted periodically. Market value changes, new construction, or property modifications can trigger assessment updates at any time.

Q: What are the penalties for late property tax payments? A: Late payments incur penalties and interest charges as specified in South Carolina law. Contact the Lee County Tax Collector for current penalty rates and payment options if your taxes are overdue.

Q: Can I pay property taxes online? A: Yes, Lee County typically offers online payment options through the Tax Collector's website. You can also pay by mail, in person, or through authorized payment centers.

Q: How do special district taxes affect my bill? A: Your total property tax includes county taxes plus assessments from school districts, fire districts, and other special service districts serving your property. The combination of these districts determines your effective tax rate.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Lee County Board of Assessment Appeals within the specified timeframe after receiving your assessment notice. Contact the Assessor's Office for appeal forms and deadlines.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
FY 2025-26 County Millage Rate Increase Limitationrfa.sc.gov
02
County
South Carolina Local Tax Designation by County Effective ...dor.sc.gov
03
Annual Comprehensive Financial Reportcapecoral.gov
04
Tax Doc
Tax Due Dates | South Carolina Business One Stopscbos.sc.gov
05
Business Personal Propertydor.sc.gov
06
Tax Doc
NCSL Report: A Guide to Property Taxes: Property Tax Reliefscstatehouse.gov
07
Tax Doc
PROPERTY TAXdc.statelibrary.sc.gov
08
Tax Doc
South Carolina Property Tax - 2005 Editionscstatehouse.gov
09
Tax Doc
SOUTH CAROLINA PROPERTY TAXdc.statelibrary.sc.gov
10
Legislation Text Searchscstatehouse.gov
All sources verified as of 2025 Tax Year

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