Lee County, Virginia Tax Rates
Lee County's real estate tax rate is $0.69 per $100 of assessed value and the personal property (vehicle) tax rate is $1.95 per $100 for fiscal year 2026 - both confirmed directly on the county's own Commissioner of the Revenue and Treasurer pages, with the vehicle rate also matching the Virginia Department of Taxation Local Tax Rates Survey tax year 2025. Machinery and Tools is $2.00 per $100 and Lee levies a $1.41 merchants' capital tax. Combined sales tax is 5.3% - Lee County is not in any regional sales tax district. Lee County is the westernmost county in Virginia, in the Cumberland Gap region of the far southwest, with its county seat in the Town of Jonesville and its largest community in Pennington Gap; it borders the live Wise County and Scott County pages. The county does not prorate personal property tax - ownership on January 1 sets the full-year liability. Property inside the towns of Jonesville or Pennington Gap pays an additional town levy. Verify current adopted rates with Lee County before making financial decisions.
Rates verified June 2026. See our methodology for sourcing and update cadence.
Key Takeaways
- Real estate tax rate: $0.69 per $100 of assessed value, set by the Board of Supervisors in June 2025 and confirmed on the county Commissioner of the Revenue and Treasurer pages - below live Scott County ($0.77) and matching live Wise County ($0.69), the two counties Lee borders.
- Personal property (vehicle) tax: $1.95 per $100 for fiscal year 2026 - verified directly on the county pages and matching the Virginia DOT Local Tax Rates Survey tax year 2025. Automobiles, boats, motorcycles, trailers, and recreational vehicles are all taxed at $1.95; aircraft at $0.10; mobile homes used as a residence at the $0.69 real estate rate.
- Lee County does NOT prorate personal property tax (verified on both the Commissioner of the Revenue and Treasurer pages): if you owned the vehicle - or were a resident - on January 1, you owe the full year's tax even if you sell it or move away later.
- Vehicles are valued using a recognized pricing guide, with a high-mileage discount available per J.D. Power guidelines when proper documentation is provided each year.
- Lee County uses a hybrid assessment schedule: rates are effective January 1, but bills are generated on a fiscal-year basis, with the real estate owner of record determined as of July 1.
- PPTRA relief applies to qualifying personal-use vehicles on the first $20,000 of value, but Lee County's current-year relief percentage is not published - confirm it with the Commissioner of the Revenue.
- Tax relief programs: a real estate deduction of up to $200 for residents 65+ or totally and permanently disabled (income and asset limits apply); a 100% service-connected disabled veteran real estate exemption (principal residence plus one acre, with a surviving-spouse benefit) and a separate vehicle exemption on one qualifying vehicle (effective January 1, 2021).
- Real estate is reassessed under a six-year general reassessment cycle; the most recent reassessment took effect January 1, 2025.
- Town overlays: the county seat, the Town of Jonesville, adds +$0.350 (real estate) and +$0.250 (personal property); Pennington Gap adds +$0.210 (real estate) and +$0.250 (personal property) - all on top of county rates, per DOT Table 3.
- Machinery and Tools: $2.00 per $100; Merchants' Capital: $1.41 per $100; Business Personal Property: $2.00 per $100. Sales tax: 5.3% (4.3% state + 1.0% local) - no regional district.
- Adjacent and nearby live jurisdiction pages: Wise County (5.3%), Scott County (5.3%), Washington County (5.3%).
Lee County Tax Rates - At a Glance
| Tax Type | County Rate (per $100) | Notes |
|---|---|---|
| Real Estate | $0.69 | Set June 2025 by the Board of Supervisors. 100% fair market value. Six-year reassessment (effective Jan 1, 2025). |
| Personal Property (vehicles) | $1.95 | County pages + Virginia DOT TY2025. Recognized pricing guide; J.D. Power high-mileage discount. Non-prorating. |
| Machinery and Tools | $2.00 | County Treasurer page + Virginia DOT TY2025. |
| Merchants' Capital | $1.41 | County Treasurer page + Virginia DOT TY2025. |
| Business Personal Property | $2.00 | County Commissioner of the Revenue page. |
| Aircraft | $0.10 | County Commissioner of the Revenue page. |
| Mobile Homes (residence) | $0.69 | Taxed at the real estate rate (county Commissioner of the Revenue page). |
| Town overlays | Jonesville RE +$0.350 / PP +$0.250; Pennington Gap RE +$0.210 / PP +$0.250 | Town levies on top of county rates, per DOT Table 3. |
| Sales Tax | 5.3% (4.3% state + 1.0% local) - no regional district | |
The county rates above are confirmed directly on the Lee County Commissioner of the Revenue's Personal Property and Real Estate FAQ pages ($0.69 real estate, $1.95 vehicles, $2.00 machinery and tools, $2.00 business personal property, $1.41 merchants' capital, $0.10 aircraft, $0.69 mobile homes) and the Treasurer's Personal Property Taxes page; the vehicle, machinery and tools, and merchants' capital rates match the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1 county levies; Table 3 town levies). The DOT TY2025 survey listed real estate at $0.740; Lee County completed a general reassessment effective January 1, 2025 and the Board of Supervisors set the real estate rate at $0.69 in June 2025, so the county's own current figure is used here. The non-proration rule, the J.D. Power high-mileage discount, the six-year reassessment cycle, and the relief programs were verified directly on leecor.org and leecountytreasurer.com. The current-year PPTRA percentage, the real estate and personal property due dates, and penalty and interest specifics are pending direct confirmation - see Official Sources below.
Vehicle Personal Property (Car) Tax
Rate and Classification
Lee County's personal property (vehicle) tax rate is $1.95 per $100 of assessed value for fiscal year 2026, verified directly on the county Commissioner of the Revenue and Treasurer pages. The $1.95 rate applies to automobiles, boats, motorcycles, trailers, and recreational vehicles. Aircraft are taxed at $0.10, mobile homes used as a residence at the $0.69 real estate rate, and business personal property and machinery and tools at $2.00, with merchants' capital at $1.41. The Lee County Board of Supervisors sets the personal property rate each year, and the rate may vary by category.
Assessment and High-Mileage Discount
Personal property is assessed by the Commissioner of the Revenue based on ownership as of January 1 each year. Vehicle values are established using recognized pricing guides or a percentage of cost based on purchase date, and the office has online access with the Virginia Department of Motor Vehicles to assist in assessments. A high-mileage discount is available for vehicles that qualify under J.D. Power high-mileage guidelines; proper documentation is required and the adjustment must be made each year. The Commissioner of the Revenue's office is the only office authorized to adjust an assessment, and there is a three-year statute of limitations for adjustments.
No Proration
Lee County does not prorate personal property tax. Both the Commissioner of the Revenue and the Treasurer state it directly: assessments are based on ownership as of January 1, so anyone moving into the county during the year, or buying a new vehicle during the year, would not be liable for that year's personal property tax on it - but anyone moving out of the county remains liable for the entire year's tax on property owned and licensed as of January 1. This is a meaningful contrast with prorating Virginia localities, where tax is split by months of ownership.
PPTRA Relief and Veteran Exemption
Qualifying personal-use vehicles receive Virginia's Personal Property Tax Relief (PPTRA) discount under Code of Virginia § 58.1-3524, applied to the first $20,000 of a qualifying vehicle's value; the current-year percentage is not published in advance - confirm it with the Commissioner of the Revenue at (276) 346-7722. A vehicle used for business more than 50% of the time does not qualify. Separately, a 100% service-connected disabled veteran is exempt from personal property tax on one qualifying passenger vehicle or pickup truck (effective January 1, 2021); unlike the veteran real estate exemption, this benefit does not carry to a surviving spouse.
License Fees
In addition to the personal property tax, Lee County charges annual vehicle license fees: $35.00 for cars, $40.75 for trucks, $28.75 for motorcycles, and $20.25 for mopeds. Trailer license fees range from $18.00 (0-1,500 lbs) to $35.00 (4,001 lbs and over). The real estate and personal property due dates, and the late penalty and interest specifics, are pending direct confirmation with the Treasurer.
Source: Lee County Commissioner of the Revenue (Personal Property and Real Estate FAQs, leecor.org) and Treasurer (Personal Property Taxes, leecountytreasurer.com), plus the Virginia DOT Local Tax Rates Survey TY2025, verified June 2026. For a deeper explanation of PPTRA, see our Virginia PPTRA explained guide. The current-year PPTRA percentage and the personal property due dates are pending direct confirmation.
Real Estate Tax
Rate and Assessment
Lee County's real estate tax rate is $0.69 per $100 of assessed value, set by the Board of Supervisors in June 2025 and confirmed on the county Commissioner of the Revenue and Treasurer pages. All real estate in Virginia is assessed at 100% of fair market value. Lee County conducts a general reassessment every six years under Section 58.1-3252 of the Code of Virginia, contracting an appraisal firm to reappraise every parcel; the most recent reassessment took effect January 1, 2025. The county uses a hybrid assessment schedule - rates are effective January 1, but tax bills are generated on a fiscal-year basis, and the owner of record is determined as of July 1 each fiscal year.
Due Dates and Proration
Lee County does not prorate real estate taxes; when a property is sold mid-year, the closing attorney or bank may prorate the taxes between buyer and seller at settlement, but the county bills the owner of record as of July 1. Specific real estate due dates, and the late-payment penalty and interest schedule, are pending direct confirmation with the Treasurer at (276) 346-7716; payments are made to the Treasurer at 33640 Main Street, Suite 106, Jonesville VA 24263.
Exemptions and Relief Programs
Lee County offers a real estate relief program that can deduct up to $200 from the real estate bill for residents who are age 65 or older or totally and permanently disabled and meet the asset and income guidelines; this relief does not have to be repaid. Under Virginia Code § 58.1-3219.5, a veteran rated 100% service-connected disabled by the U.S. Department of Veterans Affairs is exempt from real estate tax on a principal residence and up to one acre of land, a benefit that extends to a qualifying surviving spouse. Contact the Commissioner of the Revenue for current programs, income limits, and application windows.
Source: Lee County Commissioner of the Revenue Real Estate FAQ (leecor.org) and Treasurer (leecountytreasurer.com), plus the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1), verified June 2026. The real estate due dates and the late penalty and interest schedule are pending direct confirmation.
Machinery, Tools, and Business Property
Lee County levies Machinery and Tools at $2.00 per $100, a merchants' capital (inventory) tax of $1.41 per $100, and business personal property at $2.00 per $100, confirmed on the county Commissioner of the Revenue and Treasurer pages and matching the Virginia DOT Local Tax Rates Survey TY2025. The county also taxes minerals under development and public service property. Business personal property is assessed by the Commissioner of the Revenue based on a percentage of original cost. Businesses inside the limits of Jonesville or Pennington Gap also owe the applicable town levy.
Source: Lee County Commissioner of the Revenue and Treasurer pages (leecor.org, leecountytreasurer.com); Virginia DOT Local Tax Rates Survey TY2025 (Table 1): Lee County RE $0.740, TPP $1.950, M&T $2.000, Merchants' Capital $1.410. The county's current real estate figure ($0.69) reflects the rate adopted June 2025 after the January 1, 2025 reassessment.
Sales Tax
Rate and Composition
The combined sales tax rate in Lee County is 5.3%: the 4.3% Virginia state rate plus the 1.0% standard local rate. Lee County is not part of any regional sales tax district, per the Virginia Department of Taxation.
| Component | Rate |
|---|---|
| Virginia state rate | 4.3% |
| Standard local rate | 1.0% |
| Regional district | None |
| Combined rate | 5.3% |
Qualifying food and grocery items are subject to Virginia's reduced 1.0% rate.
Source: Virginia Department of Taxation - Retail Sales and Use Tax (tax.virginia.gov)
Town Taxes in Jonesville and Pennington Gap
Lee County has two incorporated towns where property is taxed by both the town and the county. Per the Virginia DOT Table 3 town levies, the county seat, the Town of Jonesville, adds $0.350 per $100 on real estate and $0.250 on personal property; Pennington Gap adds $0.210 on real estate and $0.250 on personal property (plus $0.250 on machinery and tools) - all on top of county rates. A homeowner in the Town of Jonesville therefore pays a combined real estate rate of about $1.04 per $100 (county $0.69 + town $0.350).
How Lee County Compares to Its Neighbors
Lee County's $0.69 real estate rate matches live Wise County's $0.69 and sits below live Scott County's $0.77 - the two counties Lee borders. Its $1.95 vehicle rate is at the higher end of the far-southwest range - above Scott's $1.65 and live Wise's $1.79, and matching live Russell County's $1.95 - and notably the entire region shares one defining trait with Lee: it does not prorate vehicle tax, so ownership on January 1 sets the full-year bill. Confirm each county's own proration, PPTRA relief, assessment basis, and due dates rather than assuming they carry across county lines.
Virginia Tax Tools
Virginia Car Tax Calculator
Estimate your annual vehicle personal property tax. For Lee County, use the $1.95/$100 personal property rate; remember the county does not prorate.
LiveVirginia Property Tax Calculator
Estimate your Lee County annual real estate tax at the $0.69/$100 county rate. Add the +$0.350 Town of Jonesville or +$0.210 Pennington Gap overlay if your parcel is inside town limits.
LiveVirginia Sales Tax Calculator
Estimate sales tax on purchases in Lee County at the 5.3% rate (4.3% state + 1.0% local).
LiveOther Virginia Jurisdictions
Lee County extends live coverage to the westernmost tip of Virginia in the Cumberland Gap region. Compare nearby live jurisdictions:
- Wise County (5.3%)
- Scott County (5.3%)
- Washington County (5.3%)
- Russell County (5.3%)
For statewide context and a complete list of Virginia jurisdictions, see Virginia County Tax Rates.
Official Sources
-
Lee County - Commissioner of the Revenue (Personal Property & Real Estate FAQs)
Official county source confirming the real estate rate ($0.69), the personal property rates (vehicles $1.95, aircraft $0.10, mobile homes $0.69, business personal property $2.00, machinery and tools $2.00, merchants' capital $1.41), the non-proration rule, the J.D. Power high-mileage discount, the six-year reassessment effective January 1, 2025, the elderly/disabled and disabled-veteran relief programs, and the three-year adjustment statute of limitations. Commissioner of the Revenue Christopher R. Jones, P.O. Box 96, Jonesville VA 24263; (276) 346-7722.
leecor.org - Personal Property FAQs -
Lee County - Treasurer (Personal Property Taxes)
Official county source confirming the 2026 tax rates (real property $0.69, personal property $1.95, machinery and tools $2.00, merchants' capital $1.41), the non-proration rule, and the vehicle license-fee schedule (cars $35.00, trucks $40.75, motorcycles $28.75, mopeds $20.25, trailers $18.00-$35.00). Treasurer Nathan P. Cope, 33640 Main Street, Suite 106, P.O. Box 70, Jonesville VA 24263; (276) 346-7716.
leecountytreasurer.com - Personal Property Taxes -
Virginia Department of Taxation - Local Tax Rates Survey TY2025
Official statewide survey of real estate, tangible personal property, machinery and tools, and merchants' capital tax rates for all Virginia localities. Includes Lee County in Table 1: RE $0.740, TPP $1.950, M&T $2.000, Merchants' Capital $1.410; and the towns of Jonesville (RE $0.350, PP $0.250) and Pennington Gap (RE $0.210, PP $0.250, M&T $0.250) in Table 3.
tax.virginia.gov/local-tax-rates -
Virginia Department of Taxation - Retail Sales and Use Tax
Official source for Virginia sales tax rates by region. Lee County is in the 5.3% statewide tier (4.3% state + 1.0% local) and is not part of any regional district.
tax.virginia.gov/retail-sales-and-use-tax -
Code of Virginia § 58.1-3524 - Personal Property Tax Relief Act (PPTRA)
Statutory authority for Virginia's vehicle personal property tax relief program.
law.lis.virginia.gov - PPTRA statutory reference
Lee County's Commissioner of the Revenue and Treasurer pages confirm the real estate ($0.69), vehicle ($1.95), machinery and tools ($2.00), business personal property ($2.00), merchants' capital ($1.41), aircraft ($0.10), and mobile home ($0.69) rates directly; the vehicle, machinery and tools, and merchants' capital rates match the Virginia DOT Local Tax Rates Survey tax year 2025, while the real estate rate reflects the county's June 2025 adoption after the January 1, 2025 general reassessment (DOT TY2025 listed $0.740). The town overlays are from the DOT survey. The non-proration rule, the J.D. Power high-mileage discount, the six-year reassessment cycle, the hybrid assessment schedule, and the relief programs were extracted directly from leecor.org and leecountytreasurer.com in June 2026. The current-year PPTRA percentage, the real estate and personal property due dates, and the penalty and interest specifics are pending direct confirmation with the county. Rates change annually - verify current figures with Lee County before making financial decisions. Data last verified: June 2026.
Frequently Asked Questions
What is the Lee County, VA real estate tax rate?
Lee County's real estate tax rate is $0.69 per $100 of assessed value, set by the Board of Supervisors in June 2025 and confirmed on the county Commissioner of the Revenue and Treasurer pages. Real estate is assessed at 100% fair market value, with a general reassessment every six years (most recent effective January 1, 2025). Parcels in the Town of Jonesville (+$0.350) or Pennington Gap (+$0.210) also pay a town levy.
What is the Lee County, VA car tax (vehicle personal property) rate?
Lee County's personal property (vehicle) tax rate is $1.95 per $100 of assessed value for fiscal year 2026, verified directly on the county pages and matching the Virginia DOT Local Tax Rates Survey tax year 2025. Vehicles are valued using a recognized pricing guide, with a high-mileage discount per J.D. Power guidelines. The county does not prorate - ownership on January 1 sets the full-year liability. PPTRA relief applies to qualifying personal-use vehicles on the first $20,000 of value; the current-year percentage is not published.
What is the sales tax rate in Lee County, VA?
The combined sales tax rate in Lee County is 5.3%: 4.3% state + 1.0% standard local. Lee County is not part of any regional sales tax district. Qualifying groceries are taxed at the reduced 1.0% rate.
Does Lee County prorate personal property tax?
No. Lee County does not prorate personal property tax. Assessments are based on ownership as of January 1, so someone moving in or buying a vehicle during the year is not liable for that year's tax on it, but someone moving out remains liable for the full year on property owned January 1 (confirmed on both the county Commissioner of the Revenue and Treasurer pages).
Does Lee County offer tax relief for seniors and veterans?
Yes. Lee County deducts up to $200 from the real estate bill for residents 65+ or totally and permanently disabled who meet income and asset limits. A 100% service-connected disabled veteran is exempt from real estate tax on a principal residence plus one acre (with a surviving-spouse benefit) and from personal property tax on one qualifying vehicle (effective January 1, 2021). Contact the Commissioner of the Revenue at (276) 346-7722 for current limits.