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.
"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).
(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**|
|Soil & Water Conservation||0.0006||0.0006||0.0006||0.0006||0.0006||0.0006||0.0006|
|Refuse & Street Lights||0.1641|
|Street Lights & Street Cleaning||0.0307|
|Refuse & Street Cleaning||0.1528|
** Real Estate Leasehold Interest
|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|
|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|
(January 1-December 31, 2017)
|Tax Rate by Description||State||School||General Services||Extension Services||Health Department||LexTran||TOTAL|