Lee County property tax rates for 2025 (fiscal year 2025–2026) range from roughly 11.5 mills in Fort Myers Beach to over 17.5 mills inside the City of Fort Myers. A mill equals one dollar of tax per $1,000 of taxable value, so a home with $200,000 in taxable value and a combined 12-mill rate owes about $2,400 before any early-payment discount.1Florida Department of Revenue. A Florida Homeowner’s Guide: Millage Which rate applies to you depends on the city, fire district, and special taxing authorities that overlap your parcel.
Total Millage by Area
Every parcel is taxed by several overlapping authorities, and the combined rate changes at every city line. For 2025, the totals by jurisdiction are:2Lee County Government. FY25-26 Annual Budget Book
- Fort Myers: 17.5536 mills
- Cape Coral: 16.4179 mills
- Sanibel: 13.1560 mills
- Unincorporated Lee County: 11.8422 mills
- Bonita Springs: 11.7800 mills
- Village of Estero: 11.6694 mills
- Fort Myers Beach: 11.5386 mills
Dozens of smaller lighting and drainage districts add fractions of a mill on top of these figures for properties inside their boundaries. The TRIM notice mailed to you each August lists every taxing authority that touches your parcel and the exact combined rate.
What Makes Up Your Rate
The countywide levies that hit every parcel in Lee County are:2Lee County Government. FY25-26 Annual Budget Book
- Lee County General Revenue: 3.7623 mills
- Lee County Library: 0.4218 mills
- Lee County All Hazards: 0.0693 mills
- Public School, state-required: 3.0710 mills
- Public School, local board: 2.2480 mills
Parcels in unincorporated areas pay an additional 0.8398 mills for the Lee County Unincorporated MSTU. Independent special districts add more: South Florida Water Management District levies a combined 0.2301 mills across its basin and Everglades restoration charges, Lee County Mosquito Control adds 0.2116 mills, and the Hyacinth Control District adds 0.0192 mills.
If you live inside a city, that city’s levy stacks on top. Fort Myers charges 6.5000 mills, Cape Coral charges about 5.31 mills including parks debt service, and Bonita Springs charges 0.8470 mills. That city layer is the biggest reason total rates can swing by six mills between neighboring communities.
How the Rate Becomes a Dollar Figure
Take your taxable value, divide by 1,000, and multiply by the total millage. Taxable value is not market value. The Lee County Property Appraiser first sets your property’s just (market) value, subtracts any assessment limitation such as Save Our Homes, and then subtracts exemptions. What’s left is what the millage applies to.1Florida Department of Revenue. A Florida Homeowner’s Guide: Millage
Each August the Property Appraiser mails a Truth in Millage (TRIM) notice showing your just value, assessed value, exemptions, taxable value, and the proposed rates from every taxing authority.3Florida Department of Revenue. Truth in Millage (TRIM) It isn’t a bill. The actual bill arrives in November. The TRIM notice is where you check the numbers and, if something looks wrong, where you find the appeal deadline printed in black and white. You can also pull your parcel’s current data from the Property Appraiser’s website using the Folio or STRAP number from a prior bill, your deed, or the TRIM notice.
Homestead Exemption Cuts the Taxable Value
If you own and occupy the home as your permanent residence, the homestead exemption removes up to $50,000 from taxable value. The first $25,000 applies to every taxing authority, including schools. The additional $25,000 applies only to assessed value above $50,000 and only to non-school taxes.4Florida Department of Revenue. Property Tax Information for Homestead Exemption The gap between $25,000 and $50,000 in assessed value gets no additional exemption, which catches some owners by surprise. The second $25,000 adjusts annually for inflation using the Consumer Price Index, so the combined exemption can creep past $50,000 over time.
You apply through the Lee County Property Appraiser online or in person. The property must be your permanent residence as of January 1 of the tax year, and the application deadline is March 1. Late applications are accepted through the date printed on your TRIM notice.
Save Our Homes and the Non-Homestead Cap
Once homestead is in place, the Save Our Homes provision caps annual increases in assessed value at 3% or the change in CPI, whichever is lower.5The Florida Legislature. Florida Statutes 193.155 – Homestead Assessments Over a long hold in a rising market, that cap creates a widening gap between assessed value and market value, and the difference can be worth thousands of dollars a year.
Sell your Florida homestead and buy another, and you can carry some or all of that benefit to the new home. You must establish a new homestead within three years of January 1 of the year you left the old one, and you have to file the Transfer of Homestead Assessment Difference form (DR-501T) with your homestead application by March 1.6Florida Department of Revenue. Save Our Homes Assessment Limitation and Portability Transfer Miss that deadline and the portability benefit is gone.
Rental properties, second homes, and commercial parcels get a weaker cap. Annual assessed value increases on non-homestead residential property are capped at 10%, and school levies are assessed at full market value no matter what. A change in ownership or use resets the cap, and the property returns to full just value for the next assessment.7The Florida Legislature. Florida Statutes 193.1554 – Assessment of Nonhomestead Residential Property
Pay Early, Save on the Bill
Tax bills go out in November and are due by March 31. Florida pays you to pay early:8The Florida Legislature. Florida Statutes 197.162 – Tax Discount Payment Periods
- November: 4% discount
- December: 3% discount
- January: 2% discount
- February: 1% discount
- March: no discount
On a $4,000 bill, paying in November saves $160. The Lee County Tax Collector accepts payment online at leetc.com, by mail, or in person.9Lee County Tax Collector. Real Estate Property Taxes
Missing the Deadline Gets Expensive Fast
Unpaid taxes become delinquent on April 1. Interest accrues at 18% per year, with a minimum charge of 3% even if you pay shortly after the deadline.10The Florida Legislature. Florida Statutes 197.172 – Interest Rate; Calculation and Minimum By June 1, the Tax Collector is required to sell tax certificates on any parcel with a balance.11Florida Department of Revenue. Property Tax Calendar
A tax certificate is a lien bought by an investor who pays your delinquent taxes and then earns interest, up to 18% annually, until you redeem it by paying the back taxes plus accrued interest and fees. If a certificate sits unredeemed for two years, the holder can apply for a tax deed, which can end with the property sold at public auction.
Appealing the Valuation
If you think the Property Appraiser overvalued your property, you can petition the Value Adjustment Board (VAB) through the Lee County Clerk of Court. Forms are available online, at the Clerk’s office, or through the Florida Department of Revenue.12Lee County Clerk of Court. Filing a Petition
The filing deadline is printed on your TRIM notice and generally falls 25 days after the mailing date, usually in September. For the 2026 tax year, the petition deadline is September 12, 2026. Petitions cost $30 (non-refundable), portability petitions cost $15, and online filings carry a 3.5% credit card convenience fee. Fees can be waived for taxpayers receiving temporary public assistance or appealing a denied homestead exemption.
Call the Property Appraiser’s office before you file. Many disputes get resolved informally with comparable sales data or evidence that the property’s condition doesn’t match the appraiser’s records. If the informal route doesn’t work, the VAB hearing lets you present your case to an independent special magistrate. Some owners hire professional appeal consultants who work on contingency, typically charging 35% to 45% of the resulting tax savings.