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 October 31st, of each year.  A one time late penalty of 10% is added November 1st.  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.

Payment of Taxes

DUE TO COVID 19, IT IS ENCOURAGED THAT YOU MAIL YOUR PAYMENTS OR UTILIZE THE WHITE DROPBOX IN FRONT OF THE COURTHOUSE, OR PAY ON-LINE AT  https://ipn.paymentus.com/otp/stde/lcv PAYMENTS OF TAXES MAY BE SENT TO:                        

LEE COUNTY TREASURER
P.O. BOX 70
JONESVILLE VA. 24263

All taxes and fees may be included in one check or money order made payable to:
LEE COUNTY TREASURER

If you would like a receipt mailed back to you, please include a self addressed stamped envelope.

Pay by Credit Card: Visa, Master Card, Discover 

Internet Pay: https://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 of 2.40% per $100.00)

When tax tickets are mailed, (Tax Payments) may be made with the Tax Tickets at the following bank:    Lee Bank & Trust AT ALL LEE COUNTY LOCATIONS.  This will be done free of charge as an extended service to their customers.

For the convenience of their customers and to assist the county with more drop offs, the following banks and all branches will be a tax ticket drop off only: Powell Valley National Bank and Farmers & Miners Bank. These banks will not be able to process the payments but they will ensure that the Treasurer’s office receives them. This will be done free of charge as an extended service to their customers:      
MY OFFICE WILL MAKE EVERY EFFORT TO BE AS ACCOMMODATING AS POSSIBLE DURING THESE TRYING TIMES. THANK YOU IN ADVANCE FOR YOUR PATIENCE AND UNDERSTANDING!
IF YOU HAVE ANY QUESTIONS PLEASE CALL OUR OFFICE AT
1-276-346-7716

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               $ 5.00
Three year dog tag            $ 12.00
Kennel Tags                       $ 30.00

Dog Tags may be purchased at Lee County Animal Hospital.

Dog Tags are effective January thru December.

FREEDOM OF INFORMATION ACT INQUIRIES

Lee County Treasurer, Nathan Cope, is the designated Freedom of Information Act (FOIA) officer.  All requests for information under the Freedom of Information Act should be in writing and directed as follows:
Postal Mail:     

Nathan Cope, Lee County Treasurer

P.O. Box 70
Jonesville, VA 24263
Email:  nncope@leecova.org