LEE COUNTY TAX REAL PROPERTY APPRAISAL DIVISION
REAL PROPERTY APPRAISAL DIVISION
APPRAISING
The Appraisal Division is responsible for the appraisal of all real property in Lee County. Real property values are established and are effective on January 1 of the most recent reappraisal year (2023). The next reappraisal is scheduled for 2023.2023 Reappraisal Information
Reappraisal Coordinator: Suzanne Holden
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:
Information regarding our 2023 Reappraisal
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:
Appeal Information
Provides information related to appealing your real property value.
North Carolina Property Tax Commission (PTC) Information
North Carolina Property Tax Commission (PTC) Information
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
Frequently Asked Questions
To estimate the amount of property tax due, you must first know the assessed (taxable) valuation of the property, the county tax rate, and the tax rate of any other jurisdictions in which the property is located. Add all applicable tax rates together to obtain the total combined tax rate. All tax rates are per $100 of assessed value.
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.
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.
No. Tax value is based on current market values as of January 1st of the revaluation year. Property values are not adjusted up or down based on market conditions that occur between revaluation years
"Mass Appraisal" method is used, which is the process of valuing a group of properties as of a given date, using standard methods, employing common data, and allowing for statistical testing. In determining value, all three approaches to value ( cost, market, and income ) are considered.
Obtaining a construction or demolition permit or recording mapping changes will result in a visit from an appraiser in most cases. At the time of the visit, the appraiser will review the entire property data to ensure accuracy. A sale of the property may also prompt a visit. The owner may also request a visit anytime if he or she believes the tax information is incorrect.