Fayette County (Lexington) Tax Rates

Fayette County Tax Rates - At a Glance

Fayette County, Kentucky Tax Rates Summary

Tax Type	Rate	Notes
Vehicle Property (Car) Tax	$1.2175 per $100 (2026)	State 45 + county-wide 17.55 + Fayette County schools 59.2 cents; same rate countywide; J.D. Power average trade-in value on January 1
Real Estate Tax	$1.0908 per $100 (2025)	Baseline: state 10.6 + county-wide 18.68 + Fayette County schools 79.8 cents; urban services add up to 17.3 cents where provided
Sales Tax	6%	Statewide rate; no local sales tax in Kentucky; groceries exempt

Vehicle Property (Car) Tax

2026 Rate

Kentucky taxes vehicles as property every year. For 2026, every vehicle registered in Fayette County pays $1.2175 per $100 of assessed value. That rate is the sum of three parts from the Kentucky Department of Revenue's 2026 MOTAX Rate Book: the 45-cent state rate, the Lexington-Fayette Urban County Government's 17.55-cent county-wide rate, and the 59.2-cent Fayette County Public Schools rate. The 2025 rate was the same.

Most Kentucky counties have more than one vehicle rate, because cities, independent school districts, and fire districts add their own levies. Fayette County does not: Lexington and Fayette County share one government, the Lexington-Fayette Urban County Government, the county has a single school district, and the rate book lists no special district with a vehicle levy. The Fayette County PVA's 2026 rate table shows the same $1.2175 total: state 0.45, school 0.592, general services 0.088, extension services 0.0032, health department 0.0243, and LexTran 0.060 per $100.

How the Vehicle Is Valued

January 1 is the assessment date. Under KRS 132.485 the standard value is the vehicle's average trade-in value in the J.D. Power valuation manual, not the rough or clean trade-in value and not the price you paid. Vehicles 20 or more years old use their 19th-year value, reduced 10% for each year beyond 19. The Fayette County Property Valuation Administrator (PVA) can adjust the value for collision damage or high mileage when you provide evidence, such as documented mileage or a repair estimate as of January 1. The owner on January 1 owes the tax for that year, even if the vehicle is sold before the tax is due.

Estimated 2026 Fayette County Vehicle Tax

Assessed Value	Annual Tax at $1.2175 per $100
$10,000	$121.75
$20,000	$243.50
$30,000	$365.25
$40,000	$487.00

Property tax only. The plate registration fee is billed separately with your renewal and is not included. To try your own vehicle value, use the Kentucky car tax calculator.

When and How to Pay

The Fayette County Clerk collects the tax with your registration renewal. The Kentucky Department of Revenue mails a notice in the month before your renewal month, which is usually your birth month. Under KRS 134.810, the tax is due by the last day of the renewal month, or by the last day of the month the vehicle is transferred if that comes first. You can renew online through the state's renewal site or at the Clerk's Renewal Department (room 102), which takes cash, checks, money orders, and major cards; the Clerk charges a processing fee on all card transactions. Once the tax is delinquent, late payment adds a 3% penalty if paid within 30 days of becoming delinquent (waived if paid within 5 days), 10% after that, plus 15% annual interest (KRS 134.810).

Disputing a value: assessment questions go to the Fayette County PVA, not the Clerk. The PVA asks for evidence of extra depreciation, such as documented mileage or repair costs as of January 1, within 45 days of the assessment notice (KRS 131.110). Call the PVA at (859) 246-2722.

Kentucky has no state relief on the first $20,000 of vehicle value like Virginia's PPTRA. For how a relief program changes a car tax bill, see our Virginia PPTRA explained guide.

Real Estate Tax

2025 Rates

The 2025 baseline real estate rate in Fayette County is $1.0908 per $100 of assessed value: the 10.6-cent state residential rate, the 18.68-cent county-wide rate (general services 7.5, LexTran 6, health 2.43, park fund 2.25, extension services 0.4, and soil conservation 0.1 cents), and the 79.8-cent Fayette County school rate, per the Kentucky Department of Revenue's 2025 Property Tax Rate Book.

Urban services add to the rate only where your address receives them: refuse collection 13.7 cents, street lights 2.7 cents, and street cleaning 0.9 cents, or 17.3 cents for full service ($1.2638 per $100 in 2025). Parcels in the Lexington Downtown Management District pay up to 10 cents more. Example: a home assessed at $300,000 owes about $3,272 a year at the 2025 baseline, or about $3,791 with full urban services.

2026 Bills (Fayette County PVA Rates)

2026 property tax bills were mailed in late September 2026. The state's 2026 Property Tax Rate Book was not yet published at our last check, but the Fayette County PVA posts the 2026 rates used on the bills. The state rate fell to 10.3 cents and the school rate to 79.7 cents; the county-wide rates are unchanged.

Fayette County 2026 Real Estate Rates by Service District (per $100)

Urban Services at the Address	2026 Total Rate	Tax on $300,000
None	$1.0868	$3,260.40
Street lights	$1.1138	$3,341.40
Street lights and street cleaning	$1.1228	$3,368.40
Refuse	$1.2238	$3,671.40
Refuse and street cleaning	$1.2328	$3,698.40
Refuse and street lights	$1.2508	$3,752.40
Full service (refuse, street lights, street cleaning)	$1.2598	$3,779.40

Before the 2% early-payment discount. The Downtown Lexington Management District adds $0.10 per $100 for parcels inside it, and certified abandoned and blighted properties pay an extra $1 per $100. Source: Fayette County PVA, Tax Districts Calculator, 2026 rates.

Assessment, Bills, and Due Dates

Real estate is assessed at fair cash value as of January 1 by the Fayette County PVA, and the Fayette County Sheriff collects the tax. The Sheriff's 2026 collection schedule is:

Fayette County 2026 Real Estate Tax Payment Schedule (Sheriff's Office)

Paid	Amount
October 1 - November 1, 2026	2% discount
November 2 - December 31, 2026	Face amount
January 1 - January 31, 2027	5% penalty
February 1 - April 15, 2027	10% penalty plus 10% add-on

Bills not paid by April 15, 2027 become delinquent with a 21% penalty and transfer to the Fayette County Clerk, with added costs, fees, and interest, and may be sold to a third party. Mailed payments count on the postmark date. The Sheriff does not accept partial payments. These dates follow the statewide schedule in KRS 134.015.

Homestead Exemption

Homeowners who are 65 or older, or classified as totally disabled, can deduct $49,100 from their home's assessed value for the 2025-2026 assessment years (Kentucky Department of Revenue; KRS 132.810). Apply with the Fayette County PVA.

Sales Tax

Rate and Composition

The sales tax rate in Fayette County is 6%, the same as everywhere in Kentucky. The Kentucky Department of Revenue states that there are no local sales and use taxes in Kentucky, so Lexington adds nothing. Food and food ingredients for human consumption (groceries) are exempt under KRS 139.485. Candy, soft drinks, prepared food, alcoholic beverages, tobacco, and dietary supplements are taxable at 6%.

Source: Kentucky Department of Revenue - Sales and Use Tax.

How Fayette County Compares Across Kentucky

Fayette County's 2026 vehicle rate of $1.2175 is the 63rd-lowest of Kentucky's 120 county baselines, lower than 57 of them; the statewide baselines run from $0.925 (Martin County) to $1.454 (Casey County). Its 2025 real estate baseline of $1.0908 is above the statewide median of $0.992. Jefferson County (Louisville) is a little lower on both: $1.201 for vehicles and $0.941 for real estate. See all 120 counties on the Kentucky county tax map.