Lee County, Virginia Property Taxes
Property Taxes in Lee County, Virginia
Median Lee County effective property tax rate: 0.74%, significantly lower than the national median of 1.02%.
Median Lee County home value: $50,900
Median annual Lee County tax bill: $380, lower than the national median property tax bill of $2,400.
How are property taxes in Lee County calculated?
Property taxes in Lee County are calculated based on the tax assessed value, which is often lower than the actual market value due to property tax exemptions such as the homestead or senior exemption.
Understanding your county's property tax system, exemptions, and reduction opportunities can lead to significant savings. Whether you live in Lee County or another part of Lee County, knowing local tax details benefits homeowners and investors.
Last Updated April 13, 2026
Lee County, Virginia Property Tax Bill Calculator
$100,000
$1,500,000
$3,000,000
Median Effective Tax Rate
0.74%
Estimate Property Tax Bill
$377
$350
How Does the Lee County Property Tax Calculator Work?
Use this Lee County property tax calculator to estimate your annual property tax bill. Enter your property's assessed value and our calculator applies Lee County's median effective tax rate of 0.74% to generate your estimate.
Enter your property's estimated assessed value — the figure used for tax purposes, which is typically lower than market value after applicable exemptions. Our calculator uses the median effective rate for a more accurate estimate than the statutory millage rate alone.
Your actual bill may vary based on your specific exemptions, local school district levies, and any special assessment districts that apply to your property. Lee County's median effective tax rate is lower than the Virginia median tax rate of 0.90% and well below the national median property tax rate of 1.02%. The county's median property tax bill of $380 is also far below the national median property tax bill of $2,400.
For a more precise estimate, scroll down to explore city and ZIP code-level tax rate trends across Lee County.
Property Tax Rates Across Lee County, Virginia
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 Virginia or the U.S. median of 1.02%.
Lee County's median effective rate stands at 0.74%, which is lower than the national median of 1.02%. Within Lee County, the highest rate is found in BIG STONE GAP at 0.74%, while BIG STONE GAP has the lowest at 0.74%.
These variations reflect differences in local school district levies, special assessment districts assessments, and special district bonds — which compound the base county rate.
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median Effective Lee County Tax Rate
0.74%
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median Effective Virginia Tax Rate
0.90%
Median Effective United States Tax Rate
1.02%
Property Tax Rates Across Lee County, Virginia
| City | 10th Percentile | 25th Percentile | Median Tax Rate | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| Big Stone Gap | 0.74% | 0.74% | 0.74% | 0.74% | 0.74% |
| Blackwater | 0.74% | 0.74% | 0.74% | 0.74% | 0.74% |
| Dryden | 0.74% | 0.74% | 0.74% | 0.74% | 0.74% |
| Duffield | 0.74% | 0.74% | 0.74% | 0.74% | 0.74% |
| Ewing | 0.74% | 0.74% | 0.74% | 0.74% | 0.74% |
| Jonesville | 0.74% | 0.74% | 0.74% | 0.74% | 0.74% |
| Keokee | 0.74% | 0.74% | 0.74% | 0.74% | 0.74% |
| Pennington Gap | 0.74% | 0.74% | 0.74% | 0.74% | 0.74% |
| Rose Hill | 0.74% | 0.74% | 0.74% | 0.74% | 0.74% |
| Saint Charles | 0.74% | 0.74% | 0.74% | 0.74% | 0.74% |
| Ben Hur | N/A | N/A | N/A | N/A | N/A |
Source: Ownwell
Property Tax Assessment Values Across Lee County, Virginia
When examining property taxes in Lee County, understanding the distinction between "market value" and "assessed value" is crucial.
The market value is what a willing buyer would pay to a willing seller in an open and competitive market, often influenced by location, property condition, and economic market trends. The Lee County assessor estimates the market value for tax purposes.
The assessed value is the market value minus any applicable exemptions or limits determined by local laws and offerings. The tax assessed value is the figure used to calculate your property taxes or the amount multiplied by your tax rate to get your tax bill.
Assessment notices:
In Lee County, assessment notices are sent in the spring each year. They'll typically reach your mailbox by the middle of May.
Each property owner receives an assessment notice that contains both the market value and assessed value, along with an estimate of your property tax bill. By providing insights into how assessed and market values are determined, this section helps property owners navigate their tax responsibilities and understand the valuation processes affecting their property taxes in Lee County.
For example, the median tax bill in Lee County is $380, with tax bills ranging significantly across the county. Ewing has the highest median home price at $60,850.
Median Lee County Market Value
$50,900
Median Virginia Market Value
$323,500
Median United States Market Value
$235,294
Property Tax Assessment Values Across Lee County, Virginia
| City | 10th Percentile | 25th Percentile | Median Home Price | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| Big Stone Gap | $10,960 | $31,200 | $57,100 | $88,000 | $122,840 |
| Blackwater | $9,320 | $16,350 | $39,100 | $60,100 | $80,300 |
| Dryden | $13,600 | $36,900 | $58,900 | $85,000 | $119,800 |
| Duffield | $10,520 | $21,900 | $53,700 | $76,900 | $114,740 |
| Ewing | $14,500 | $33,375 | $60,850 | $91,325 | $131,510 |
| Jonesville | $13,890 | $32,500 | $58,550 | $88,825 | $129,820 |
| Keokee | $6,640 | $14,700 | $29,350 | $44,275 | $61,060 |
| Pennington Gap | $11,100 | $25,250 | $45,500 | $78,300 | $112,340 |
| Rose Hill | $12,070 | $26,400 | $50,800 | $79,250 | $115,580 |
| Saint Charles | $4,280 | $8,450 | $16,000 | $23,550 | $39,320 |
| Ben Hur | N/A | N/A | N/A | N/A | N/A |
Source: Ownwell
Property Tax Bills Across Lee County, Virginia
Property tax bills in Lee County are based on a home’s assessed value, not its market price alone. Local taxing authorities apply the county’s tax rate to that assessed value to determine the annual bill, so changes in assessment can directly affect what homeowners owe. For many owners, the size of the bill depends on the home’s value, any applicable exemptions, and the tax rate set by local governments.
In Lee County, the median home price is $50,900, and property tax bills vary widely across homeowners. The 25th percentile tax bill is $189, while the 75th percentile is $606 and the 90th percentile is $892. That spread shows how different assessments and local tax settings can create very different outcomes, even within the same county.
Compared with the national median property tax rate of 1.02% and the national median property tax bill of $2,400, Lee County homeowners often see lower bills, but those costs can still meaningfully affect monthly housing expenses and long-term affordability.
Median Lee County Tax Bill
$380
Median Virginia Tax Bill
$2,852
Median United States Tax Bill
$2,400
Property Tax Bills Across Lee County, Virginia
| City | 10th Percentile | 25th Percentile | Median Tax Bill | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| Big Stone Gap | $81 | $231 | $423 | $651 | $909 |
| Blackwater | $69 | $121 | $289 | $445 | $594 |
| Dryden | $101 | $277 | $438 | $633 | $891 |
| Duffield | $79 | $162 | $397 | $569 | $849 |
| Ewing | $109 | $258 | $453 | $677 | $977 |
| Jonesville | $103 | $242 | $437 | $664 | $979 |
| Keokee | $49 | $109 | $218 | $332 | $459 |
| Pennington Gap | $85 | $191 | $341 | $584 | $864 |
| Rose Hill | $91 | $206 | $377 | $591 | $863 |
| Saint Charles | $32 | $63 | $118 | $174 | $291 |
| Ben Hur | N/A | N/A | N/A | N/A | N/A |
Source: Ownwell
Don't miss the deadline to appeal!
Dates | |
|---|---|
| Appeal Deadline | June 30 |
Links | |
|---|---|
| Lee Tax Assessor | |
| Website | corpac.leecova.org |