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).

Assessed Value:




Estimated Property Tax:


Fayette County 2023 Tax Rates*   **

(dollar per $100 of assessed value)

Tax Rate and DescriptionDistrict 1District 2District 3District 4District 5District 6District 7District 8District 9
County/General Service0.07600.07600.07600.07600.07600.07600.0760
School 0.81000.81000.81000.81000.81000.81000.8100
Extension Services0.00400.00400.00400.00400.00400.00400.0040
Soil & Water Conservation0.00100.00100.00100.00100.00100.00100.0010
Health Department0.02430.02430.02430.02430.02430.02430.0243
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
TOTAL1.2643 1.08931.22831.11631.25531.12531.23730.01500.1140

^  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

CodeLine itemDescription by ClassStateSchool County/General ServiceExtension ServicesHealth DepartmentLexTranTOTAL
340 & 41Aircraft Personal Property Non-Commercial (Watercraft)0.01500.83300.08910.00520.02430.06001.0266
433 & 34Raw Materials/Goods in Process/Dealer Inventory0.05000.0500
517;60;82Tools & Fixtures0.45000.83300.08910.00520.02430.06001.4616
631;32;35Merchant Inventory/Finished Goods/Goods in Warehouse0.0500083300.08910.00520.02430.06001.0616
727 & 81Manufacturing Machinery0.15000.1500
836Inventory In-Transit0.02430.06000.0843
1037Tobacco Storage0.01500.01500.0300
1139Agricultural Products in Hand0.01500.0150
1238Agricultural Products in Storage0.01500.04500.0600
1450 & 70Goods in Transit/Livestock/ Farm Equipment & Foreign Trade Zone0.00100.0010
1690Recycling Machinery & Equipment0.45000.4500

2024 Motor Vehicle Tax Rates

(January 1-December 31, 2024)

Tax Rate by DescriptionStateSchoolGeneral ServicesExtension ServicesHealth DepartmentLexTranTOTAL