LEE COUNTY TAX REAL PROPERTY APPRAISAL DIVISION
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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.

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/Schedule/What You Need To Know

Reappraisal Coordinator: Suzanne Holden

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:

The next Lee County Reappraisal is currently scheduled for 2023. To prepare for the reappraisal, we examine all recorded sales of property in the county as well as review building cost data and income/expense information from income-producing properties. These approaches to value help us in developing our Schedule of Values using uniform standards for over 32,000 individual properties, even though they may be of different types and in different locations. These are known as "mass appraisal" methods and processes. They are similar to the techniques used by single-property appraisers, but they follow a different set of appraisal industry standards, since they are designed to predict market value for thousands of properties rather than one individual property.

All Lee County Appraisers have been certified by the North Carolina Department of Revenue to perform property tax appraisals through a series of educational coursework, comprehensive examination, and continuing education requirements.

Appeal Information

North Carolina Property Tax Commission Information

Provides information related to appealing your real property value.

North Carolina Property Tax Commission (PTC) Information

Informal Appeal / Formal Appeal Online Form

Informal Appeals:
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:
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. These dates are To Be Determined and will be posted once we have them.

Present Use Value Deferral Program

Present Use Value Forms & Guide

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

Application Requirements

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.

Present Use Value Requirements

To be eligible for the Present Use Value Deferment Program, the requirements must be met per G.S. 105-277.2 – 105-277.7. Eligibility requirements must be met for ownership, acreage, income, and sound management.
Detailed Eligibility Requirements

Consideration For Present Use Value

All properties in the Present Use Value Deferment Program are subject to periodic review per G.S. 105-296. It is the responsibility of the owner/applicant to provide requested information and documentation for continuance in the program. Owners are encouraged to maintain records that support continued eligibility.

Additional Present Use Value Information

Present-Use Valuation - Is it for me?

Present-Use Valuation Brochure

Management Plan Criteria Checklist

NC Cooperative Extension - Woodland Owner Notes

Wildlife Conservation Land Program

Statewide List of North Carolina Consulting Foresters

Frequently Asked Questions

HOW DO I ESTIMATE WHAT MY TAXES WILL BE?

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.

DOES THE TAX DEPARTMENT ADJUST PROPERTY VALUES BASED ON THE CURRENT MARKET CONDITIONS?

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

WHAT TYPE OF APPRAISAL PROCESS IS USED BY THE TAX DEPARTMENT?

"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.

WHAT PROMPTS A VISIT FROM A TAX DEPARTMENT APPRAISER?

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.

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