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Updated 2025 Tax Year

Lee County
Property Tax Guide

Everything you need to know about property taxes in Lee County, TX. 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
$0.5417 per $100 assessed value (county only); total rates vary by district, typically 2.0-2.5% with school/city taxes
1st Due
Jan 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Lee County, Texas operates under the state's property tax system to fund essential local services including schools, county government operations, emergency services, and infrastructure maintenance. Property taxes are the primary revenue source for these services, with tax rates varying based on your specific location within the county due to different combinations of taxing entities such as school districts, cities, and special districts.

For the 2025 tax year, the county tax rate is $0.5417 per $100 of assessed property value, though your total tax rate will be higher when combined with school district, municipal, and any applicable special district taxes. Texas law caps annual assessment increases at 10% for homestead properties, and the state provides a $100,000 homestead exemption for school district taxes on primary residences. Property owners should note that actual tax bills can vary significantly based on the specific taxing districts that serve their property location within Lee County.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
Lee County$0.5417County operations, roads, law enforcement
School DistrictVaries by districtLocal school funding (after $100,000 homestead exemption)
City/MunicipalityVaries by cityMunicipal services (if applicable)
Emergency Services DistrictVaries by ESDFire and emergency medical services
Other Special DistrictsVariesWater, hospital, or other special purpose districts

Rates shown are for FY 2025-2026. Total tax rates typically range from approximately $1.50 to $2.50 per $100 of assessed value depending on your specific location and applicable taxing districts within Lee County.

Section 3

When Are Property Taxes Due?

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

First Installment
Jan 31
Delinquent after Dec 10
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 taxes in Lee County are additional property tax bills issued when there are mid-year changes to property ownership or improvements. These are most commonly triggered by new construction completion, property transfers, or significant improvements that increase assessed value during the tax year. The supplemental tax is calculated as the difference between the new assessment and the original assessment, prorated for the remaining months in the tax year.

For example, if you complete a $50,000 home addition in July and your total tax rate is $2.00 per $100, the supplemental tax would be approximately $500 ($50,000 ÷ 100 × $2.00) prorated for 6 months, resulting in a supplemental bill of about $250. Supplemental taxes are typically billed separately from your regular annual property tax bill.

Example Calculation

Example 1: $300,000 Home with Homestead Exemption

  • Market Value: $300,000
  • School District Homestead Exemption: $100,000
  • Net Taxable Value: $200,000 (for school taxes), $300,000 (for other taxes)
  • Estimated Total Rate: $2.20 per $100
  • Annual Tax: ~$4,400
  • Monthly (if escrowed): ~$367

Example 2: $600,000 Home with Homestead Exemption

  • Market Value: $600,000
  • School District Homestead Exemption: $100,000
  • Net Taxable Value: $500,000 (for school taxes), $600,000 (for other taxes)
  • Estimated Total Rate: $2.20 per $100
  • Annual Tax: ~$11,000
  • Monthly (if escrowed): ~$917

Example 3: $1,000,000 Home with Homestead Exemption

  • Market Value: $1,000,000
  • School District Homestead Exemption: $100,000
  • Net Taxable Value: $900,000 (for school taxes), $1,000,000 (for other taxes)
  • Estimated Total Rate: $2.20 per $100
  • Annual Tax: ~$19,800
  • Monthly (if escrowed): ~$1,650

Note: Homestead exemption requires application and applies only to primary residences. Rates vary by specific taxing districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lee County require property tax escrow accounts for borrowers with less than 20% down payment. Your lender collects monthly property tax payments along with your mortgage payment, depositing these funds into an escrow account. The lender then pays your property taxes directly to Lee County when they become due in installments throughout the tax year.

Property tax payments in Lee County are typically due in three installments: first by October 15, second by December 31, and final payment by March 15. Your lender will manage these payments and provide an annual escrow analysis showing the account activity. You can verify your property's tax information and payment status through the Lee County Tax Assessor-Collector's office or their online portal to ensure your escrow payments are being applied correctly.

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 FY 2025-2026? A: Property taxes are due in three installments: first installment by October 15, second installment by December 31, and final installment by March 15.

Q: What homestead tax credits are available and how do I apply? A: The primary benefit is the $100,000 school district homestead exemption for your primary residence, which requires a separate application to the Lee County Appraisal District. Additionally, the homestead designation caps annual assessment increases at 10%. Applications must be filed by April 30.

Q: How does the 10% homestead assessment cap work? A: The homestead cap limits annual increases in your property's assessed value to 10%, even if market value increases more. This is not a reduction in market value, but a limit on taxable assessment growth. You must apply for homestead designation to receive this benefit.

Q: When does the county reassess property values? A: Lee County reassesses all properties annually as of January 1st for the following tax year. Property owners receive assessment notices in the spring and can appeal through the Lee County Appraisal Review Board if they disagree with the valuation.

Q: What are the penalties for late property tax payments? A: Late payments incur penalties and interest charges. Contact the Lee County Tax Assessor-Collector's office for current penalty rates and payment options if you cannot meet the scheduled due dates.

Q: Can I pay my property taxes online? A: Yes, Lee County typically offers online payment options through their official website. Contact the Tax Assessor-Collector's office or visit the county website for current online payment procedures and accepted payment methods.

Q: Why is my tax rate different from my neighbor's? A: Tax rates vary based on the specific combination of taxing districts serving your property. Different school districts, cities, emergency service districts, and special districts create different total tax rates even within Lee County.

Q: Are there additional exemptions for seniors or disabled veterans? A: Texas offers additional exemptions for residents over 65, disabled persons, and disabled veterans. These require separate applications to the Lee County Appraisal District with specific documentation 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
Untitled - Lee County, Texasco.lee.tx.us
02
County
Tax Rates - Lee Countyco.lee.tx.us
03
County
County Rates and Levies (XLSX)comptroller.texas.gov
04
Tax Doc
Property Tax Law Deadlinescomptroller.texas.gov
05
Tax Doc
Property Tax Todaycomptroller.texas.gov
06
Tax Doc
Property Tax Todaycomptroller.texas.gov
07
Tax Doc
Property Tax Methods and Assitance Program 2025 Reportcomptroller.texas.gov
08
County
Lee County Taxnacdashboard.nara.gov
09
County
Elgin ISD (Bond) - Lee County, Texasco.lee.tx.us
10
Tax Doc
96-1717 Handbook of Texas Property Tax Rulescomptroller.texas.gov
All sources verified as of 2025 Tax Year

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