Tax Districts | 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).
Fayette County 2023 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 | District 9 |
|---|---|---|---|---|---|---|---|---|---|
| State | 0.1140 | 0.1140 | 0.1140 | 0.1140 | 0.1140 | 0.1140 | 0.1140 | 0.0150 | 0.1140 |
| County/General Service | 0.0760 | 0.0760 | 0.0760 | 0.0760 | 0.0760 | 0.0760 | 0.0760 | ||
| School | 0.8100 | 0.8100 | 0.8100 | 0.8100 | 0.8100 | 0.8100 | 0.8100 | ||
| Extension Services | 0.0040 | 0.0040 | 0.0040 | 0.0040 | 0.0040 | 0.0040 | 0.0040 | ||
| Soil & Water Conservation | 0.0010 | 0.0010 | 0.0010 | 0.0010 | 0.0010 | 0.0010 | 0.0010 | ||
| Health Department | 0.0243 | 0.0243 | 0.0243 | 0.0243 | 0.0243 | 0.0243 | 0.0243 | ||
| Lextran | 0.0600 | 0.0600 | 0.0600 | 0.0600 | 0.0600 | 0.0600 | 0.0600 | ||
| Full Service ^ | 0.1750 | ||||||||
| Refuse ^ | 0.1390 | ||||||||
| Street Lights ^ | 0.0270 | ||||||||
| Refuse & Street Lights ^ | 0.1660 | ||||||||
| Street Lights & Street Cleaning ^ | 0.0360 | ||||||||
| Refuse & Street Cleaning ^ | 0.1480 | ||||||||
| TOTAL | 1.2643 | 1.0893 | 1.2283 | 1.1163 | 1.2553 | 1.1253 | 1.2373 | 0.0150 | 0.1140 |
^ Rate is subject to recall
* 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 of taxable value.
** Properties located in the Downtown Lexington Management District are subject to an additional tax of $0.10 per $100 of taxable value.
2023 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) | 0.0150 | 0.8330 | 0.0891 | 0.0052 | 0.0243 | 0.0600 | 1.0266 |
| 4 | 33 & 34 | Raw Materials/Goods in Process/Dealer Inventory | 0.0500 | 0.0500 | |||||
| 5 | 17;60;82 | Tools & Fixtures | 0.4500 | 0.8330 | 0.0891 | 0.0052 | 0.0243 | 0.0600 | 1.4616 |
| 6 | 31;32;35 | Merchant Inventory/Finished Goods/Goods in Warehouse | 0.0500 | 08330 | 0.0891 | 0.0052 | 0.0243 | 0.0600 | 1.0616 |
| 7 | 27 & 81 | Manufacturing Machinery | 0.1500 | 0.1500 | |||||
| 8 | 36 | Inventory In-Transit | 0.0243 | 0.0600 | 0.0843 | ||||
| 10 | 37 | Tobacco Storage | 0.0150 | 0.0150 | 0.0300 | ||||
| 11 | 39 | Agricultural Products in Hand | 0.0150 | 0.0150 | |||||
| 12 | 38 | Agricultural Products in Storage | 0.0150 | 0.0450 | 0.0600 | ||||
| 14 | 50 & 70 | Goods in Transit/Livestock/ Farm Equipment & Foreign Trade Zone | 0.0010 | 0.0010 | |||||
| 16 | 90 | Recycling Machinery & Equipment | 0.4500 | 0.4500 |
2024 Motor Vehicle Tax Rates
(January 1-December 31, 2024)
| Tax Rate by Description | State | School | General Services | Extension Services | Health Department | LexTran | TOTAL |
|---|---|---|---|---|---|---|---|
| RATE | .45 | .592 | 0.088 | 0.0032 | 0.0243 | 0.060 | 1.2175 |