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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:


Real Property                          $.6187 per $100 of assessed value

Personal Property                   $1.90 per $100 of assessed value

Machinery & Tools                  $2.00 per $100 of assessed value

Merchants Capital                   $1.41 per $100 of assessed value


License Fees:

Cars                           $35.00
Trucks                        $40.75
Motorcycles               $28.75

Mopeds                      $20.25

0 – 1,500 lbs.           $18.00
1,500 – 4,000 lbs.    $25.00
4,001 or more          $35.00



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.

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