The Commissioner's Office is responsible for maintaining all real property records for the purpose of assessment and taxation in Lee County.
Ownership of property transfers are performed by obtaining deed transfers, deeds of correction, lists of heirs, wills and other records from the Clerk of the Circuit Court. It is very important to maintain timely recordings of transfers to ensure the actual owners of property are assessed and taxed. Our office works closely with the public, as well as the Clerk of the Circuit Court Office and the Treasurer's Office. Real estate property records are accessible to the public. Railroads, pipelines and utility property are assessed by the State Corporation Commission or Department of Taxation and reported to the Commissioner of the Revenue for inclusion in the local tax roll. The Commissioner of the Revenue verifies this information and maintains these records. The Real Estate Tax Rate is set by the Lee County Board of Supervisors. The 2021 Real Estate Tax Rate, as of July 1, 2021, is 61.87 cents per $100 of assessed value.