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 2025 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	0.1060	0.1060	0.1060	0.1060	0.1060	0.1060	0.1060	0.0150	0.1060
School	0.7980	0.7980	0.7980	0.7980	0.7980	0.7980	0.7980
General Service	0.0750	0.0750	0.0750	0.0750	0.0750	0.0750	0.0750
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	0.1730
Refuse			0.1370
Street Lights				0.0270
Refuse & Street Lights					0.1640
Street Lights & Street Cleaning						0.0360
Refuse & Street Cleaning							0.1460
Park Fund	0.0225	0.0225	0.0225	0.0225	0.0225	0.0225	0.0225
TOTAL	1.2638	1.0908	1.2278	1.1178	1.2548	1.1268	1.2368	0.0150	0.1060

*   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.

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2025 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	0.830	0.0911	0.0055	0.0243	0.0600	1.0259
4	33 & 34	Raw Materials/Goods in Process/Dealer Inventory	0.0500						0.0500
5	17;60;82	Tools & Fixtures	0.4500	0.830	0.0911	0.0055	0.0243	0.0600	1.4609
6	31;32;35	Merchant Inventory/Finished Goods/Goods in Warehouse	0.0500	0.830	0.0911	0.0055	0.0243	0.0600	1.0609
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
16	90	Recycling Machinery & Equipment	0.4500						0.4500

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2026 Motor Vehicle Tax Rates

(January 1-December 31, 2026)

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