Lee County property tax rates, 2025–26

3 places, ranked from lowest to highest effective rate. The median in Lee County is 0.9583 per $100.

Lowest combined rate
0.650Unincorporated Lee County
Highest combined rate
1.185Sanford
County rate only
0.650outside town limits
Places
32025–26
1 Unincorporated Lee County 0.650 0.5611
2 Broadway 1.110 0.9583
3 Sanford 1.185 1.023

Rates are per $100 of assessed value. Rank 1 has the lowest effective rate in the county.

Source: North Carolina Department of Revenue, 2025-2026 County and Municipal Tax Rates and Effective Tax Rates. Retrieved 2026-10-24.

Property tax in Lee County

In 2025–26, the combined tax rate in Lee County ranges from 0.650 in Unincorporated Lee County to 1.185 in Sanford, per $100 of assessed value. On an assessed value of $300,000, that's $1,950 to $3,555 a year before exemptions. Because assessments sit at different shares of market value from place to place, compare places with the effective rate, which is what the ranking above uses.

Outside town limits, only the county rate applies: 0.650 per $100.

Choose a place above for its rate history and a bill calculator, or read the North Carolina property tax guide for how assessments, due dates and appeals work.