Lee is a rural town in Strafford County adjacent to Durham and the University of New Hampshire, combining agricultural land with a growing residential population. The town has no traditional downtown, functioning largely as a quiet buffer between UNH and the surrounding countryside.

Lee's rural roads and farmland give it a quieter character than Durham itself, while its proximity to the university provides easy access to jobs, culture, and services. The town includes several working farms and conservation areas.

Housing in Lee tends toward larger lots and a mix of older farmhouses and newer construction, drawing families and university-affiliated residents who want rural space near Durham. The town's lack of commercial development keeps most shopping trips centered on Durham or Newmarket.