LEE COUNTY TAX REAL PROPERTY APPRAISAL DIVISION
REAL PROPERTY APPRAISAL DIVISION
Real property includes any of the following: The land itself, buildings such as houses, garages, sheds, in-ground pools, barns, retail stores, manufacturing plants, or other permanent fixtures on land.
The Appraisal Department staff works directly with the City of Sanford Permitting Department. When a permit is pulled, appraisal staff will review the permit, visit the property if necessary, and list any changes to the property.
New structures are assessed based on the percentage of completion on January 1 each year. If you start building a new house in October 2022 and on January 1, 2023 it is incomplete, you are assessed based on "2023 market values" on the percentage that has been completed on January 1, 2023. The percentage of completion will be reflected in the tax bill you receive in the summer of 2023.
2023 Reappraisal Information
2023 Reappraisal Brochure_English
2023 Reappraisal Brochure_Spanish
What You Need To Know About Your 2023 Property Reappraisal_English
What You Need To Know About Your 2023 Property Reappraisal_Spanish
Who Are Appraisers_ English
Who Are Appraisers_Spanish
2023 Reappraisal Informational Video:
North Carolina Property Tax Commission (PTC) Information
Property owners can appeal their property value each year beginning January 1. If a property owner believes the assessment is substantially higher or lower than the price which it could have reasonably sold for on January 1, 2023, it could be appealed.
Informal appeals can be submitted through the link below until March 31, 2023. We suggest that you provide any supporting documentation through the link when submitting your appeal form.
Submit Appeal Form Online
Formal appeals can be submitted online as well once the Board of Equalization and Review convenes and cannot be accepted any longer once the Board of Equalization adjourns. The Board of Equalization and Review will adjourn on May 2, 2023, at 12 noon for the 2023 Tax Year.
Present Use Value Deferral Program
Form AV-3 Voluntary Payment of Deferred Taxes Without Requesting Disqualification
Form AV-4 North Carolina General Statutes Pertaining to Present-Use Value Assessment & Taxation of Agriculture, Horticulture, Forestlands
Form AV-5 Application for Agriculture, Horticulture, and Forestry Present-Use Value Assessment (Web Fill-in Form)
Form AV-6 Request for Voluntary Disqualification from Present-Use Value Classification
Form AV-7 Request for Estimate of Deferred Taxes
Present-Use Value Program Guide
- Property not currently receiving Present Use Value Assessment: New applications must be filed during the January listing period (January 1 – 31).
- Property currently in Present Use Value Assessment: Continued Use applications must be submitted within sixty (60) days of ownership transfer or changes affecting acreage and use.
PLEASE NOTE: Present Use information is processed after land records and tax information has been updated as a result of a transfer or combination/split. Until land records are updated to reflect parcel ownership, acreage and newly created parcel information, no determinations are made regarding Present Use.
Late applications cannot be approved by the tax office. Appeals for untimely applications must be made to the Board of Equalization and Review showing good cause for failure to file a timely application. The Board of Equalization and Review is separate from the Board of Commissioners. All appeals should be returned to the tax office to be scheduled for the next available meeting.
Frequently Asked Questions
Use the following formula:
Assessed Value/100 X Total Combined Tax Rate = Estimated Taxes
Example: A taxpayer owns property with an assessed value of $125,000. The tax rate for Lee County is .795. The property is also located in Northview Fire District with a Fire Rate of .087. The total combined tax rate for this property is .882 (.795 + .087). This means the property will be taxed at .882 per $100 of assessed value.
The estimated tax is as follows:
$125,000/100 x .882 = $1,102.5
In some cases, there may be additional fees such as solid waste fee, late listing fee, etc.