Fayette County's 2026 tax bills are out. Pay by Nov. 1 for a 2% discount; full amount due by Dec. 31. Urban rate $1.2598 per $100. Sheriff: 859-252-1771.
Last checked Oct. 12, 2026. Facts on this page come from the Fayette County Sheriff’s property tax FAQ, the sheriff’s 2026 Real Property Tax Rate Chart (PDF) and the Fayette County Property Valuation Administrator.
Two offices handle property taxes in Lexington. The Fayette County Property Valuation Administrator (PVA) sets the value of your property as of Jan. 1 and handles exemptions and assessment appeals. The Fayette County Sheriff sends the bills and collects the money for every taxing district, from the state to the schools to Lextran. There is no separate city bill, because Lexington and Fayette County share one urban county government.
Who to call
- Paying a bill, duplicate bill, payment status: Sheriff’s Property Tax Division, 859-252-1771, Room 236, Fayette District Courthouse, 150 N. Limestone; pay online or look up a bill
- Your assessed value, homestead or disability exemption, name or address on the bill: Fayette County PVA, 859-246-2722, 101 E. Vine St., Suite 600, 8 a.m. to 4:30 p.m. weekdays
- Assessment appeal after a PVA conference: Local Board of Tax Appeals, filed through the Fayette County Clerk
- Official pages: Sheriff’s property tax FAQ and PVA assessments and appeals
When the 2026 bill is due
The sheriff mailed 2026 bills the last week of September, to arrive by Oct. 1. If yours has not come, call 859-252-1771 for a duplicate. The bill covers July 1, 2026, through June 30, 2027. The schedule is set by state law, and the sheriff’s office says it cannot extend it.
| Pay between | What you owe |
|---|---|
| Oct. 1 and Nov. 1, 2026 | Bill minus a 2% discount |
| Nov. 2 and Dec. 31, 2026 | Face amount |
| Jan. 1 and Jan. 31, 2027 | Face amount plus a 5% penalty |
| Feb. 1 and April 15, 2027 | Face amount plus a 10% penalty and a 10% add-on |
| After April 15, 2027 | Delinquent: 21% penalty, sent to the county clerk |
Delinquent bills pick up more costs and interest and may be sold to a third party. Mailed payments count on the postmark date; a postage meter date does not count.
How to pay
- Online through the state’s Fayette County payment portal, by card or bank draft. You need the bill number and account number, and the processor charges a convenience fee.
- In person at the sheriff’s Property Tax Division, Room 236, Fayette District Courthouse, 150 N. Limestone, 8 a.m. to 4 p.m. weekdays, and until 6 p.m. through October 2026. Cash, check or money order. Parking is in the public garage on Barr Street.
- At any Lexington Republic Bank lobby through Jan. 31, with your bill coupon.
- By mail to Office of the Fayette County Sheriff, PO Box 34148, Lexington, KY 40588-4148, with a check payable to “Fayette County Sheriff” and the bill coupon.
The sheriff does not accept partial or installment payments. If your mortgage company pays your taxes, you get an information letter instead of a bill.
The 2026 tax rates
Your rate depends on which services district the property sits in. Every district inside the urban county pays the state, school, general services, extension, soil and water, health department, Lextran and park fund rates; the districts differ in what they pay for garbage collection, street lights and street cleaning. Rates are per $100 of assessed value, from the 2026 rate chart:
| Part of the rate | Per $100 |
|---|---|
| State | $0.1030 |
| Fayette County Public Schools | $0.7970 |
| Urban county general services | $0.0750 |
| Health department | $0.0243 |
| Lextran | $0.0600 |
| Park fund | $0.0225 |
| Extension and soil and water | $0.0050 |
| Full urban services (refuse, street lights, street cleaning) | $0.1730 |
| Total, full urban services district | $1.2598 |
| Total, general services district only | $1.0868 |
Other districts pay part of the urban services charge, for totals between those two figures. The PVA’s tax districts calculator shows the district for any address.
As a worked example from those rates, a home assessed at $300,000 in the full urban services district owes $3,779.40 for 2026, or $3,703.81 with the 2% discount. With the $49,100 homestead exemption the same home owes $3,160.84 before the discount.
Rate trend
The full urban services rate is down slightly from 2025, mainly because the state rate fell from $0.1060 to $0.1030 and the school rate from $0.7980 to $0.7970, according to the prior year comparison on the sheriff’s chart. Your bill can still go up if the PVA raised your assessed value.
Homestead and disability exemption
For 2026 the homestead exemption is $49,100, taken off the assessed value of the home you own and live in. You qualify if you turn 65 at any point during the year, or if you are classified as totally disabled under a public or private retirement system and receive disability payments from it for the whole year. Only one exemption is allowed per home and per person. Apply with the PVA’s one-page form and proof of age or disability, by fax to 859-246-2729, by email or by mail to 101 E. Vine St., Suite 600. Call 859-246-2722, extension 238, to have a form mailed.
How to appeal your assessment
The PVA values every property at 100% of fair cash value as of Jan. 1. Each of the county’s roughly 300 PVA neighborhoods is reassessed every three to four years, and owners whose values change get a notice in April, often with a map of nearby sales.
Appeals follow a set order, according to the PVA’s assessments and appeals page:
- Confer with the PVA during the open inspection period in May, online through the protest form or by phone at 859-246-2722. In 2026 that period closed Monday, May 18. Bring sales of similar homes, an appraisal, photos or construction costs.
- Appeal to the Local Board of Tax Appeals through the Fayette County Clerk if you and the PVA do not agree. The 2026 deadline was Wednesday, May 20.
The 2026 window has closed, so the next chance to challenge a value is the May 2027 inspection period. The appeal changes your assessment, not the tax rate; the PVA does not set rates or collect taxes.
Frequently asked questions
When are Fayette County property taxes due? Pay by Nov. 1, 2026, for 2% off; the face amount is due by Dec. 31. Penalties start Jan. 1, 2027.
Who collects them? The Fayette County Sheriff, at 859-252-1771. There is no separate city bill.
How much is the homestead exemption? $49,100 for 2026, for owners 65 and older or totally disabled. Apply with the PVA.
What this means for you
- Paying by Sunday, Nov. 1, saves 2%. Mailed payments count by postmark.
- No partial payments: the sheriff takes the full bill or nothing.
- Turning 65 this year? Apply for the $49,100 homestead exemption with the PVA.
- Think your value is wrong? Mark May 2027 on the calendar; that is when the PVA hears protests.
More: Lexington home prices, moving to Lexington and who to call at City Hall.
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