Lee County, Illinois Property Taxes

What Are Effective Property Tax Rates Across Lee County?

Local government entities set tax rates, which vary widely across Lee County. Each year, the county estimates its budget for public services and divides that total by the assessed value of all taxable property within its jurisdiction.

Below, compare Lee County's effective property tax rate to other counties in Illinois or the U.S. median of 1.02%.

Lee County's median effective rate stands at 2.61%, which is higher than the national median of 1.02%. Within Lee County, the highest rate is found in Dixon at 2.61%, while Amboy has the lowest at 2.61%.

These variations reflect differences in local school district levies, Special service areas (SSAs) assessments, and special district bonds — which compound the base county rate.

Property tax bills in Lee County are based on the assessed value of a home, not its market value. Local taxing authorities apply their tax rates to that assessed value to determine the amount owed, so a higher assessment usually means a higher bill. The final tax bill can also reflect exemptions and other local factors that reduce or increase what a homeowner pays.

For Lee County homeowners, the typical property tax bill is $2,312 at the 25th percentile, while the 75th percentile reaches $6,775 and the 90th percentile climbs to $9,894. That range shows how much bills can vary depending on a property’s assessment and the taxing jurisdictions involved.

Compared with the national median property tax bill of $2,400, some Lee County homeowners pay close to the national level, while others face much higher costs. Understanding how your assessment is calculated is important, because it directly affects your annual property tax burden.