Rate Breakdown

Property taxes in Lee County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Lee County

Lee County property taxes are calculated by multiplying the assessed value of a parcel by the county’s millage rate. The process begins with an annual assessment conducted by the Lee County Board of Equalization (BOE). The BOE determines the market value of each property as of January 1 and then applies a uniform assessment ratio—generally 10 % for residential real estate—to arrive at the taxable assessed value.

Once the assessed value is established, the tax bill is generated using the applicable millage rates. A “mill” represents one‑tenth of one cent ($0.001) per dollar of assessed value. Lee County’s base millage rate for 2024 is 6.5 mills, and additional levies are added for schools, city services, fire districts, and special assessments. For example, a home assessed at $120,000 with a combined rate of 11.3 mills would owe:

• Assessed value: $120,000 × 10 % = $12,000
• Tax due: $12,000 × 11.3 mills = $135.60

Because rates can vary between municipalities and special districts, the exact amount may differ for neighboring properties even when their assessed values are identical.

Available Exemptions

Alabama law provides several property‑tax exemptions that can lower the taxable value before the millage rate is applied. Residents of Lee County may qualify for one or more of the following:

• Homestead Exemption: Reduces the assessed value of a primary residence by up to $3,000 for qualifying owners.
• Senior Citizen Exemption: Homeowners aged 65 or older may receive a $4,000 reduction, provided the property’s market value does not exceed $50,000.
• Disability Exemption: Residents with a qualifying physical or mental disability can claim a $4,000 exemption, subject to the same market‑value cap as the senior exemption.
• Veteran/Surviving Spouse Exemption: Honorably discharged veterans (or their surviving spouses) may obtain a $4,000 exemption on their primary residence, again limited to properties valued under $50,000.

Exemptions must be applied for on the annual “Property Tax Application” form and approved by the BOE before the assessment is finalized.

Payment Schedule & Deadlines

Lee County issues property‑tax bills in two installments:

• First Installment: Due November 30. Paying by this date avoids the early‑payment discount offered by many municipalities (usually 5 %).
• Second Installment: Due March 31 of the following year.

If either installment is not received by the deadline, a 5 % surcharge is added to the delinquent portion, followed by a 1 % per month interest charge. Continued non‑payment may result in a tax lien, wage garnishment, or forced sale of the property.

Taxpayers may split payments between the county treasurer’s office, local municipal offices, or pay online through the Lee County Tax Collector’s website. Electronic payments automatically apply any eligible discounts.

Appealing Your Assessment

If you believe your property has been over‑assessed, you have the right to protest the valuation:

• File a Notice of Protest: Submit the statutory “Notice of Protest” to the Lee County Board of Equalization within 30 days of the assessment notice mailing date.
• Schedule a Hearing: The BOE will set a hearing date, typically within 30 days of receiving your protest.
• Present Evidence: Bring comparable sales data, independent appraisals, or photographs that support a lower market value.
• Decision & Appeal: The BOE issues a written decision. If you disagree, you may appeal to the Alabama State Board of Tax Commissioners within 30 days of the BOE’s ruling.

Throughout the process, maintain copies of all correspondence, receipts, and supporting documents. Timely filing and thorough documentation are the most effective ways to achieve a favorable adjustment.