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About | Tax Rates

Individuals

Jurisdiction 2005
Millage
Rate
2006
Millage
Rate
2007
Millage
Rate
2008
Millage
Rate
2009
Millage
Rate
1 Lee County Government Operations
(Incorporated Area)
15.950 12.766 12.766 12.766 12.766
2 Lee County Government Operations
(Unincorporated Area)
15.950 12.766 12.766 12.766 12.766
3 Lee County School Operations 16.040 14.750 14.750 15.400 15.400
4 State Government 0.25 0.25 0.25 0.25 0.25
5 City of Leesburg 7.000 6.000 6.000 6.000 6.000
6 City of Smithville 4.000 4.000 4.000 4.000 4.000

Residents living in the unincorporated area of the county will have a 2009 millage rate of 28.416 mills. This is the total of 2, 3, and 4 in the above chart.

Residents living in the City of Leesburg will have a 2009 millage rate of 34.416 mills. This is the total of 1, 3, 4, and 5 in the above chart.

Residents living in the City of Smithville will have a 2009 millage rate of 32.416 mills. This is the total of 1, 3, 4, and 6 in the above chart.

Once a resident has used the table above to calculate their 2009 millage rate on a piece of property, it is possible to estimate the taxes owed. First the millage must be divided 1000. For example those living in the unincorporated areas of the county will take the 28.416 mills deduced from the table above and divide it by 1000 (or simply move the decimal three places to the left) so that it is expressed as .028416.

To estimate the tax bill simply multiply your assessed property value (property is assessed for taxes at 40% of the fair market value on file in the Tax Assessor's Office) by .028416 (if in the unincorporated area of the county, those residents living in the cities should use the millage rate appropriate for them). The following is an example based on a home with a fair market value of $100,000 located in the unincorporated area of the county without a homestead exemption.

Ad Valorem Tax Computations
Based on a $100,000 Dwelling

2005 Taxes 2006 Taxes 2007 Taxes 2008 Taxes 2009 Taxes
100% Fair Market Value: $100,000 $100,000 $100,000 $100,000 $100,000
Assessed Value (40% of Fair Market Value): $40,000 $40,000 $40,000 $40,000 $40,000
Millage Rate (Uninc. Area): 0.032240 0.027766 0.027766 0.028416 0.028416
Total Ad Valorem Tax $1,289.60 $1,110.64 $1,110.64 $1,136.64 $1,136.64

Businesses

Businesses in Lee County are subject real property taxes (ad valorem) and sales taxes.

Real Property Tax Computation Example
100% Fair Market Value of Building & Land $1,000,000
Assessed Value (40% of Fair Market Value) $400,000
Millage Rate for Unincorporated Area 28.416 mills or 0.028416
Total Property Tax for 2009 $11,366.40



Business Property Taxes

This tax uses the same millage rate and computation as the real property tax listed above.

Business Personal Property Tax Computation Example
100% Fair Market Value of Personal Prop. $100,000
Assessed Value (40% of Fair Market Value) $40,000
Millage Rate for Unincorporated Area 28.416 mills or 0.028416
Total Personal Property Tax for 2009 $1,136.64



Sales Taxes

Lee County has a 7% sales tax rate distributed as follows:

  • 4% is allocated to the state.
  • 1% is allocated to Lee County's Local Option Sales Tax (LOST).
  • 1% is allocated to Lee County's Special Purpose Local Option Sales Tax (SPLOST).
  • 1% is allocated to Lee County's Board of Education SPLOST.

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