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:

 

District:

 

Estimated Property Tax:

 

Fayette County 2019 Tax Rates*   **

(dollar per $100 of assessed value)

Tax Rate and DescriptionDistrict 1District 2District 3District 4District 5District 6District 7District 8***
State0.1220.1220.1220.1220.1220.1220.1220.0150
County/General Service0.080.080.080.080.080.080.08
School0.810.810.810.810.810.810.81
Extension Services0.00350.00350.00350.00350.00350.00350.0035
Soil & Water Conservation0.00060.00060.00060.00060.00060.00060.0006
Health Department0.0280.0280.0280.0280.0280.0280.028
Lextran0.060.060.060.060.060.060.06
Full Service0.1736
Refuse0.1426
Street Lights0.0213
Refuse & Street Lights0.1639
Street Lights & Street Cleaning0.0310
Refuse & Street Cleaning0.1523
TOTAL1.27771.10411.24671.12541.26801.13511.2564 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 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.

*** Real Estate Leasehold Interest


2019 Tangible Personal Property Tax Rates

CodeLine itemDescription by ClassStateSchoolCounty/General ServiceExtension ServicesHealth DepartmentLexTranTOTAL
340 & 41Aircraft Personal Property Non-Commercial (Watercraft)0.0150.760.08920.00410.0280.060.9563
433 & 34Raw Materials/Goods in Process/Dealer Inventory0.050.05
517;60;82Tools & Fixtures0.450.760.08920.00410.0280.061.3913
631;32;35Merchant Inventory/Finished Goods/Goods in Warehouse0.050.760.08920.00410.0280.060.9913
727 & 81Manufacturing Machinery0.150.15
836Inventory In-Transit0.0280.060.0880
1037Tobacco Storage0.0150.0150.03
1139Agricultural Products in Hand0.0150.015
1238Agricultural Products in Storage0.0150.0450.06
1450 & 70Goods in Transit/Livestock/ Farm Equipment & Foreign Trade Zone0.0010.001
1690Recycling Machinery & Equipment0.450.45

2020 Motor Vehicle Tax Rates

(January 1-December 31, 2020)

Tax Rate by DescriptionStateSchoolGeneral ServicesExtension ServicesHealth DepartmentLexTranTOTAL
RATE0.450.5920.0880.00320.0280.061.2212