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TAX DISTRICTS & Rates

In Fayette County, all real property is taxed in one of seven tax districts.  The districts are not geographic but are determined by the services received by the property, such as garbage collection and street lights.  Rates are generally determined by late August before tax bills are mailed on October 1 of each year.

Tangible personal property rates depend on the type of property listed on the tax returns.  Rates are set on the same timeline as real property rates.

All district rates are listed below.

Tax Calculator

"How is my property tax bill calculated?"

Kentucky law establishes January 1 as the assessment date. The assessed value multiplied by the tax rate, equals the amount of taxes on your real estate. For example, if your home was valued at $75,000 and the tax rate was $0.80 per $100 of value, then the tax is $600.

The assessed value is determined by the PVA without regard to tax rates. The total amount of your tax bill is determined by tax rates set by the Commonwealth of Kentucky, Lexington-Fayette Urban County Government, Fayette County Public Schools and other taxing districts.  All tax rates are listed below the calculator on this page.

To estimate property taxes, insert the assessed value and district, then click "Calculate Tax."

Please enter your assessment value and then select the district.
Enter whole dollars without a comma (50000, not 50,000).

Assessed Value:

 

District:

 

Estimated Property Tax:

 

Fayette County 2016 Tax Rates*

(dollar per $100 of assessed value)

Tax Rate and Description District 1 District 2 District 3 District 4 District 5 District 6 District 7 District 8**
State 0.122 0.122 0.122 0.122 0.122 0.122 0.122 0.0150
County/General Service 0.08 0.08 0.08 0.08 0.08 0.08 0.08  
School 0.75 0.75 0.75 0.75 0.75 0.75 0.75  
Extension Services 0.0035 0.0035 0.0035 0.0035 0.0035 0.0035 0.0035  
Soil & Water Conservation 0.0006 0.0006 0.0006 0.0006 0.0006 0.0006 0.0006  
Health Department 0.028 0.028 0.028 0.028 0.028 0.028 0.028  
Lextran 0.06 0.06 0.06 0.06 0.06 0.06 0.06  
Full Service 0.1738              
Refuse     0.1431          
Street Lights       0.0210        
Refuse & Street Lights         0.1641      
Street Lights & Street Cleaning           0.0307    
Refuse & Street Cleaning             0.1528  
TOTAL 1.2179 1.0441 1.1872 1.0651 1.2082 1.0748 1.1969  0.0150

*  Properties certified as abandoned and blighted by the Lexington-Fayette Urban County
   Government Vacant Property Review Commission are subject to an additional tax of $1 per 
   $100 taxable value.

** Real Estate Leasehold Interest

2016 Tangible Personal Property Tax Rates

Code Line item Description by Class State School County/General Service Extension Services Health Department LexTran TOTAL
3 40 & 41 Aircraft Personal Property Non-Commercial (Watercraft) 0.015 0.75 0.0915 0.0038 0.028 0.06 0.9483
4 33 & 34 Raw Materials/Goods in Process/Dealer Inventory 0.05           0.05
5 17;60;82 Tools & Fixtures 0.45 0.75 0.0915 0.0038 0.028 0.06 1.3833
6 31;32;35 Merchant Inventory/Finished Goods/Goods in Warehouse 0.05 0.75 0.0915 0.0038 0.028 0.06 0.9833
7 27 & 81 Manufacturing Machinery 0.15           0.15
8 36 Inventory In-Transit         0.028 0.06 0.0880
10 37 Tobacco Storage 0.015   0.015       0.03
11 39 Agricultural Products in Hand 0.015           0.015
12 38 Agricultural Products in Storage 0.015   0.045       0.06
14 50 & 70 Goods in Transit/Livestock/ Farm Equipment & Foreign Trade Zone 0.001           0.001
16 90 Recycling Machinery & Equipment 0.45           0.45

2017 Motor Vehicle Tax Rates

(January 1-December 31, 2017)

Tax Rate by Description State School General Services Extension Services Health Department LexTran TOTAL
RATE 0.45 0.592 0.088 0.0032 0.028 0.06 1.2312