AppealDesk

Lee County Property Tax Appeal — Florida

Rob HartleyRob Hartley·Updated February 16, 2026

Lee County is located in southwestern Florida on the Gulf Coast, with Fort Myers serving as the county seat. The county's largest city is Cape Coral, with other notable population centers including Fort Myers Beach, Bonita Springs, Lehigh Acres, and Sanibel. With an estimated 2026 population of approximately 894,425, Lee County is the 9th largest county in Florida. Property tax appeals matter here because Lee County has a median effective tax rate of 1.23%, which is higher than the U.S. median of 1.02%, resulting in above-average tax burdens for homeowners despite Florida's generally favorable tax environment.

Notable cities: Fort Myers, Cape Coral, Bonita Springs, Lehigh Acres, Fort Myers Beach, Sanibel

Median Home

$360,000

Tax Rate

1.23%

Annual Tax

$2,400

Population

894,425

2026 Appeal Deadline: 25 days from the date TRIM notices are mailed (typically by mid-September)

Property owners have 25 days from the mailing date of their TRIM (Truth in Millage) notice to file a petition with the Value Adjustment Board. TRIM notices are mailed in August each year. The petition must be RECEIVED by the deadline, not just postmarked. For 2026, the deadline was September 12, 2026. Additionally, if denied for an exemption or classification, you have 30 days from the dated denial notice to file a petition.

Property in Lee County, Florida — local tax assessment and appeal guide

How Lee County Assesses Property

100%of market value

Assessed by: Lee County Property Appraiser

Assessment cycle: annual

Notices typically mailed: Spring (mid-April)

In Lee County, Florida uses a 100% assessment ratio, meaning your property is assessed at its full market value as of January 1st each year. However, homeowners with homestead exemption benefit from the Save Our Homes cap, which limits annual assessed value increases to 3% or the CPI change, whichever is lower. For example, if your home's market value is $360,000, at Florida's 100% assessment ratio your assessed value would be $360,000 initially. With Lee County's effective rate of 1.23%, this would result in approximately $4,428 in annual taxes. However, with the standard $50,000 homestead exemption, your taxable value drops to $310,000, reducing your tax bill to approximately $3,813.

The Appeal Process

Appeals are heard by the Value Adjustment Board (VAB). VAB hearings are conducted by Special Magistrates (independent appraisers or attorneys) beginning in the fall, typically from October through March. You'll present your evidence and testimony to the Special Magistrate, and a Property Appraiser representative will present their evidence. The process is relatively informal, and while an attorney is not required, you may hire one to represent you.

1

Step 1: Review your TRIM notice carefully when it arrives in August. Compare your assessed value to recent comparable sales in your neighborhood and verify all property details (square footage, bedrooms, bathrooms) are correct.

2

Step 2: Request an informal conference with the Lee County Property Appraiser's office at(239) 533-6100 before filing a formal appeal. Many disputes are resolved at this stage without needing a formal hearing.

3

Step 3: If the informal review doesn't resolve your concerns, file your petition (Form DR-486) with the Value Adjustment Board within 25 days of the TRIM notice mailing date. Include the $30 filing fee and gather supporting evidence such as recent comparable sales, photos showing property condition, repair estimates for needed work, or a professional appraisal.

4

Step 4: Attend your VAB hearing, typically scheduled between October and March of the following year. Present your evidence to a Special Magistrate (an independent appraiser or attorney). A Property Appraiser representative will also present their evidence supporting the assessed value.

5

Step 5: Receive the written decision from the Value Adjustment Board. If you accept the decision, no further action is needed. If you disagree with the VAB decision, you may file a Circuit Court civil action pursuant to Florida Statute 194.171 within 60 days.

6

Step 6: If still unsatisfied after circuit court, you may appeal to the Florida District Court of Appeal, though this requires legal representation and involves substantial costs.

Required form: Form DR-486 (Petition to Value Adjustment Board - Request for Hearing)

Filing Methods

online:File online through the Lee County Clerk's VAB online portal at https://www.leeclerk.org/departments/value-adjustment-board-vab/filing-a-petition with credit card payment ($30 fee plus 3.5% convenience fee)
in-person:Submit completed form with payment to Lee County Clerk of Court, Administration East Building, County Records Services Office, 2201 Second Street, 3rd Floor, Fort Myers, FL 33901, or pick up forms at the Property Appraiser's office at 2480 Thompson Street, 4th Floor, Fort Myers
mail:Mail completed petition form with payment to Value Adjustment Board, P.O. Box 2469, Fort Myers, FL 33902

Evidence to Bring

Recent comparable sales (properties similar to yours that sold within the past year)Photographs showing property condition, damage, or needed repairsProfessional appraisal dated January 1 of the tax yearRepair estimates or contractor quotes for deferred maintenanceDocumentation of property record errors (incorrect square footage, lot size, features)

Lee County Assessor Contact

Lee County Property Appraiser

Phone: (239) 533-6100

Address: 2480 Thompson Street, 4th Floor, Fort Myers, FL 33901

Website: https://www.leepa.org/

Online Portal: https://www.leeclerk.org/departments/value-adjustment-board-vab/filing-a-petition

Hours: Monday - Friday, 8:30 AM - 5:00 PM

Tax Exemptions in Lee County

Standard Homestead Exemption

Up to $50,000 ($25,000 applies to all taxes including school taxes; additional $25,000 applies to non-school taxes for assessed values between $50,000-$75,000)

Reduces the taxable value of your primary residence by exempting up to $50,000 from property taxes

Eligibility: Must be a Florida resident, own and occupy the property as your permanent residence as of January 1st of the tax year, and be a U.S. citizen or permanent residentDeadline: March 1

Senior Exemption (Age 65+)

Up to the assessed value of the property (cannot exceed $250,000)

Additional exemption for seniors age 65 and older with limited household income who have maintained homestead for 25 years or maintained Florida residency for 25 years

Eligibility: Must be 65 or older, have homestead exemption, and meet income limitations set by Lee County (adjusted annually based on cost-of-living index)Deadline: March 1

Disabled Veterans Exemption

Varies based on disability percentage: partial exemption for 10%+ disability; total exemption for 100% permanent and totally disabled veterans

Exemption for honorably discharged veterans with service-connected disabilities

Eligibility: Must be an honorably discharged veteran with service-connected disability as determined by the U.S. Department of Veterans Affairs and be a Florida residentDeadline: March 1

Total and Permanent Disability Exemption (Non-Veteran)

100% exemption from ad valorem taxes

Complete exemption from all ad valorem taxes for homestead property owned by qualifying disabled persons

Eligibility: Must be quadriplegic, paraplegic, hemiplegic, legally blind, or totally and permanently disabled requiring wheelchair for mobility, and own and occupy the property as homesteadDeadline: March 1

Widow/Widower Exemption

$500 additional exemption

Additional exemption for un-remarried surviving spouses of certain public servants or veterans

Eligibility: Must be the un-remarried surviving spouse of a veteran, first responder, or certain public service personnel who died in the line of duty or from service-connected causesDeadline: March 1

Official Resources

Lee County Property Appraiser Official Website →

Search property records, apply for homestead exemption online, view assessment details, and access property tax estimation tools.

Lee County Value Adjustment Board (VAB) Portal →

File your property tax appeal petition online, view filing instructions, check deadlines, and access VAB forms and hearing schedules.

Florida Department of Revenue - Property Tax Forms →

Download official state property tax forms including DR-486 petition forms, exemption applications, and taxpayer guides.

Lee County Tax Collector →

Pay property taxes online, set up installment payment plans, view payment history, and access information about tax payment options and deadlines.

Lee County Appeal Statistics

Success Rate

37% (one third of appeals result in reductions)

Avg Reduction

$650

Check Your Lee County Assessment

Enter your address to see if your Lee County property is overassessed.

✓ All 50 states✓ Instant results✓ $49 flat fee

Frequently Asked Questions

What is the deadline to appeal my property taxes in Lee County for 2026?
In Lee County, you must file your property tax appeal petition within 25 days of the date your TRIM (Truth in Millage) notice is mailed. TRIM notices are typically mailed in August each year, which means the appeal deadline usually falls in mid-September. For example, the 2026 deadline was September 12, 2026. It's critical to understand that your petition must be RECEIVED by the Lee County Clerk's office by the deadline—not just postmarked. Missing this deadline means you'll have to wait until the following year to appeal, so mark your calendar as soon as you receive your TRIM notice.
How do I file a property tax appeal online in Lee County?
Lee County offers online filing through the Lee County Clerk's Value Adjustment Board portal. Visit https://www.leeclerk.org/departments/value-adjustment-board-vab/filing-a-petition and select the 'File a Petition' link. You'll need to complete Form DR-486 online, pay the $30 filing fee plus a 3.5% credit card convenience fee, and upload any supporting evidence such as comparable sales data or photos. The online system allows you to track your petition status and submit additional evidence before your hearing. If you prefer not to file online, you can also download the forms from the Florida Department of Revenue website, complete them, and submit in person at the County Records Services Office at 2201 Second Street, 3rd Floor, Fort Myers, or mail them to P.O. Box 2469, Fort Myers, FL 33902.
What is the homestead exemption worth in Lee County?
The homestead exemption in Lee County can reduce your taxable property value by up to $50,000. The first $25,000 applies to all property taxes, including school district levies. The second $25,000 applies only to non-school taxes and is available for assessed values between $50,000 and $75,000. For a home with an assessed value of $360,000 (Lee County's median), the homestead exemption would reduce your taxable value to $310,000, saving approximately $615 annually at Lee County's 1.23% effective tax rate. Additionally, once you receive the homestead exemption, you benefit from the Save Our Homes assessment cap, which limits annual increases in your assessed value to 3% or the Consumer Price Index change, whichever is lower. This can result in thousands of dollars in additional savings over time as property values rise.
What evidence do I need for a successful property tax appeal in Lee County?
To win your Lee County property tax appeal, you need solid evidence that your property's assessed value exceeds its fair market value as of January 1st. The most compelling evidence includes recent comparable sales—properties similar to yours in size, age, condition, and location that sold within the past 6-12 months for less than your assessed value. Bring at least three to five comparable properties. You should also document any property defects, damage, or needed repairs with photographs and contractor estimates. A professional appraisal dated January 1st of the tax year is highly persuasive evidence. Additionally, review your property record card for errors in square footage, lot size, number of bedrooms/bathrooms, or other features, as these mistakes are surprisingly common and can significantly impact your assessment. The Special Magistrate will compare your evidence against the Property Appraiser's evidence, so the more thorough your documentation, the better your chances of success.
What happens at a Lee County Value Adjustment Board hearing?
Lee County VAB hearings are conducted by independent Special Magistrates (qualified appraisers or attorneys) and are relatively informal proceedings. Hearings typically run from October through March following your petition filing. You'll present your evidence and testimony first, explaining why you believe your property is over-assessed and showing your comparable sales, photos, or appraisal. Then, a representative from the Lee County Property Appraiser's office will present their evidence supporting the assessed value. The Special Magistrate may ask questions of both parties. You don't need an attorney, though you may hire one if you wish. After the hearing, the Special Magistrate makes a recommendation to the VAB, which then issues a written decision. Most hearings last 15-30 minutes. If you win, your assessed value will be reduced, lowering your tax bill. If you lose, your assessment stays the same—it won't increase due to filing an appeal.
How much can I save by appealing my property taxes in Lee County?
Successful property tax appeals in Lee County result in an average savings of $650 per year according to industry data. However, your actual savings depend on how much your assessed value is reduced and Lee County's effective tax rate of 1.23%. For example, if you successfully reduce your assessed value by $50,000, you'd save approximately $615 annually. If you achieve a $100,000 reduction, your annual savings would be around $1,230. Lee County has a 37% success rate for appeals, which is better than the county average, meaning more than one in three appeals result in some reduction. The key to maximizing savings is providing strong evidence that your property is over-valued, such as recent comparable sales showing lower values. Professional appraisals often document even larger discrepancies. Keep in mind that these savings recur every year until your next reassessment, so the total benefit over several years can be substantial.
Can I appeal my Lee County property taxes if I just bought my home?
Yes, you can appeal your Lee County property tax assessment even if you recently purchased your home, but your recent purchase price will be considered strong evidence of market value by the Value Adjustment Board. Florida law requires the Property Appraiser to assess property at fair market value as of January 1st, and your arm's-length purchase price near that date is typically considered the best indicator of market value. However, you may have grounds for an appeal if: (1) the property condition deteriorated after purchase, (2) you can show the purchase was not arm's-length (family sale, distress sale, etc.), (3) errors exist in the property record (wrong square footage, etc.), or (4) comparable sales after your purchase show declining values. Even if you purchased at or above the assessed value, it's worth reviewing your property record for errors and requesting an informal review with the Property Appraiser's office. New homeowners should also ensure they apply for homestead exemption by March 1st to secure the $50,000 exemption and Save Our Homes cap going forward.
What is the difference between market value and assessed value in Lee County?
In Lee County, market value is the estimated amount your property would sell for on the open market, determined annually by the Property Appraiser as of January 1st based on comparable sales, property characteristics, and market conditions. Assessed value, however, is the value used for tax calculation purposes and may differ significantly from market value, especially if you have homestead exemption. Thanks to Florida's Save Our Homes constitutional amendment, once you receive homestead exemption, your assessed value can only increase by a maximum of 3% per year or the Consumer Price Index change, whichever is lower, regardless of how much your market value increases. For example, if your home's market value is $400,000 but you've had homestead for 10 years during which values increased dramatically, your assessed value might only be $300,000, creating a $100,000 'Save Our Homes benefit.' When you appeal your property taxes, you're challenging whether the assessed value exceeds the fair market value. After exemptions are subtracted from assessed value, you get your taxable value, which is multiplied by the millage rate to calculate your actual tax bill.

For state-wide appeal information including Florida's assessment ratio and deadlines, see our Florida Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More Florida Counties

Brevard County (Titusville)Broward County (Fort Lauderdale)Duval County (Jacksonville)Hillsborough County (Tampa)Miami-Dade County (Miami)Orange County (Orlando)
← All Florida property tax appeal info

Sources: https://www.leepa.org/ | https://www.leeclerk.org/departments/value-adjustment-board-vab/filing-a-petition | https://www.ownwell.com/trends/florida/lee-county | https://worldpopulationreview.com/us-counties/florida/lee-county | https://floridarevenue.com/property/Pages/VAB.aspx

Last verified: 2026-02-16