Rita McCann, Treasurer




Lee County Treasurer

33640 Main Street, Suite 106

P.O. Box 70

Jonesville, VA 24263


Phone: 276-346-7716


Email: treas@leecova.org


Hours: Monday - Friday

8:30 AM - 4:30 PM



Rita McCann,

Certified Governmental Treasurer

Angela Clark
Regina Marcum
Misty Lane



The Treasurer of Lee County is responsible for collecting taxes and making payments on behalf of the local government.  Treasurers also manage the investment of local funds and maintain records of local finances.  The Treasurer is responsible for every form of revenue that comes to the locality.


The elected post of Treasurer was created in the Virginia Constitution of 1870.  The Treasurer’s independent status as an elected official ensures local funds will be collected, invested and accounted for by an officer who reports directly to the people.


Real Estate Taxes


The Code of Virginia, 1950, as amended, provides for the assessment and collection of real estate taxes based on fair market value established by the governing body each year.  Tax bills are mailed annually to the property owner on record as of January 1 of the taxable year.  Payment is due by December 5th, of each year.  A one time late penalty of 10% is added December 6th  and interest at 10% per year (applied monthly).   


It is the responsibility of the owner of property to make sure they receive a tax statement each year.  If there is a change of ownership, billing address or any changes pertaining to your taxes please notify the Commissioner of the Revenue or the Treasurers Office.

Mortgage Company request will be sent to them, otherwise the taxpayer has the responsibility to forward the bill.


Real Estate is reassessed every 6 years.  The next reassessment will be effective for 2022 tax year.  The tax rate is set by the Board of Supervisors at the end of each fiscal year, ending June 30th.  


Personal Property Taxes


Lee County personal property is taxed on vehicles (cars, trucks, motorcycles and trailers), mobile homes, merchant’s capital, machinery and tools, business property, minerals under development and public service. Vehicle assessments are based on ownership as of January 1st .    Lee County does not prorate.  Any one moving into the County during the year or any person purchasing a new car during the year would not be liable for personal property tax during the current taxable year.  However, anyone moving out of the county is liable for the entire year’s tax on the vehicles owned and licensed as of January 1.  


The personal property tax rate is set by the Board of Supervisors.  There is a three year statute of limitations for adjustments. Tax rates are as follows at per $100.00 Value:
Personal Property -$2.00,  Mobile Homes - $.6187,  Public Service Real Estate $.6187, Public Service Personal Property $2.00, Machinery & Tools & Business Property $2.00.
License Fees: (Per Vehicle)  Cars & Trucks $30.00, Motor Cycles $27.50 and Trailers $18.00.


If there is any question relating to the particular tax liability, please contact the Commissioner of the Revenue at 276-346-7716 for further information

Payment of Taxes


Payment of taxes may be made to the Lee County Treasurer, P O Box 70, Jonesville, VA 24263.  All taxes and fees may be included in one check made payable to:  Lee County Treasurer.

When tax tickets are mailed each year, taxes may be made with the Tax Ticket at the following bank at all branches:   Lee Bank & Trust.

Pay by Credit Card:  Visa, Master Card, Discover and Debit Card.

Internet Payhttps://ipn.paymentus.com/otp/stde/lcv


Pay by phone:  Paymentus:  1-866-789-3527 and follow instructions.  (There is a fee for payment by credit/debit cards and phone payment 2.40% per $100.00)  


Pre-payments of taxes may be made to the Treasurers Office throughout the year

Senior & Disabled Citizens Real Estate/Mobile Home Tax Relief

The Real Estate Tax Relief Program is a program available to senior citizens age 65 or permanently disabled persons and based on income.  The taxpayer is required to file an exemption form annually.  This allows these individuals to take advantage of up to $200.00  in tax credit each year.  All information submitted is confidential.

Contact the Commissioner of the Revenue at (276-346-7721) for further information.

Department of Motor Vehicle Stops (DMV Stops)


Delinquent Personal Property taxes may have a stop thru the DMV that will not allow license renewal until all taxes are paid.  

Dog Tags


The Lee County Dog Tag Ordinance has been in effect since 1964 which states all dog owners must purchase a County dog tag. 


As of July 1, 2007 the State of Virginia code states all dogs, by the age of 4 months must be vaccinated for rabies.  The Treasure’s Office issues dog tags with a rabies vaccination certificate for the following: 


One year dog tag                $  2.00
Three year dog tag                 6.00
Kennel Tags                         15.00


Dog Tags may be purchased at Lee County Animal Hospital.

Dog Tags are effective January thru December.





This site is designed for County residents and visitors to use for informational purposes. If there is any information not contained in this website, that you feel may be helpful to Lee County residents, please let us know.