Treasurer

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. All disbursements are routed through the Treasurer’s Office for check signatures.

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.

CONTENTS:

• Real Estate Taxes
• Personal Property Taxes
• Payment of Taxes
• Tax Relief
• Dog Tags

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 Office of Commissioner of the Revenue. 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 penalty of 10% is added December 6th and interest at 10% per year is added monthly. Payments postmarked on December 5th will be accepted without penalty or interest.

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 requests 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 the 2016 tax year. The tax rate is set by the Board of Supervisors before the end of each fiscal year, ending June 30th. For 2012, Real Estate tax rate is $0.651 per $100 of assessed value.

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

Personal Property Taxes

Lee County personal property is taxed on cars, trucks, motorcycles, trailers, mobile homes, merchant’s capital, machinery and tools, business property, minerals under development and public service. Assessments are based on ownership as of January 1st. Lee County does not prorate. Anyone 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. For 2012 the personal property tax rate on vehicles, merchants capital and public service is $2.00 per $100.00 assessed value. Mobile homes .75 per $100.00 of assessed value. Vehicle License fees are: Vehicles $30.00, Motorcycles $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 276-346-7722 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 in October each year, taxes may be paid with the Tax Ticket at the following banks at all branches: Lee Bank & Trust.

Pay by credit cards: Visa, Master Card, Discover and Debit Cards. There is a 2.75% of the tax charged by the vendor for payment by credit or debit cards.

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

TAX RELIEF

Elderly or permanently disabled may be eligible for Real Estate exemption if: 65 years or older or permanently disabled and, meet the financial criteria established by local ordinance. For further information contact: The Commissioner of the Revenue. 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.

Set-Off Debt and DMV (Department of Motor Vehicle Stops)

Delinquent taxes owed to the County for Real Estate and Personal Property may be withheld from a taxpayers income tax refund or lottery winnings. Delinquent Personal Property taxes will have a stop through the DMV when vehicle license tags are due, Delinquent taxes must be paid before the car license can be issued.

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 Treasurer’s Office issues dog tags with a rabies vaccination certificate from the veterinarian for the following:

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

Dog Tags are effective January thru December of each year.