RESIDENTS | TAX RATES


  Jurisdiction 2010 Rate 2011 Rate 2012 Rate 2013 Rate
1 Lee County Incorporated 12.766 12.766 12.766 12.766
2 Lee County Unincorporated 12.766 12.766 12.766 12.766
3 Lee County School System 15.400 15.400 15.400 15.400
4 State Government 0.20 0.20 0.20 0.20
5 City of Leesburg 6.000 6.000 6.000 6.000
6 City of Smithville 6.000 6.000 6.000 6.000

Residential Taxes

Residents living in the unincorporated area of the county will have a 2013 millage rate of 28.366 mills. This is the total of 2, 3, and 4 in the above chart.

Residents living in the City of Leesburg will have a 2013 millage rate of 34.366 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 2013 millage rate of 34.366 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 2013 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 28.366 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 .028366.

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 .028366 (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 Example
Based on a $100,000 dwelling

  2008 Rate 2009 Rate 2010 Rate 2011 Rate
100% Fair Market Value $100,000 $100,000 $100,000 $100,000
Assessed Value
(40% Fair Market Value)
$40,000 $40,000 $40,000 $40,000
Millage Rate
(Unincorporated Area)
0.028366 0.028366 0.028366 0.028366
Total Ad Valorem Tax $1,134.64 $1,134.64 $1,134.64 $1,134.64

Businesses Taxes

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

Real Property Tax Example
Based on a $1,000,000 property

100% Fair Market Value of Building & Land $1,000,000
Assessed Value (40% Fair Market Value $400,000
Millage Rate for Unincorporated Area 28.366 mills (or 0.028366)
Total Property Tax for 2011 $11,346.40

Business Property Taxes

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

Business Personal Property Tax Example
Based on a $100,000 property

100% Fair Market Value of Building & Land $100,000
Assessed Value (40% Fair Market Value $40,000
Millage Rate for Unincorporated Area 28.366 mills (or 0.028366)
Total Property Tax for 2011 $1,134.64

Sales Tax

Lee County has a 7% sales tax 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

Area Attractions
Public Education
Colleges & Technical Schools
Election FAQs
Election Voting Locations
Forms & Applications
Grand Island
Healthcare
Links
Pay Bills Online
Tax Rates
Utility Billing
Weather

Board of Tax Assessors