Kentucky · FIPS 21129 · ACS 2020–2024
Lee County, Kentucky property tax rate
Homeowners in Lee County paid a median of $705 a year in real estate taxes on a median home value of $83,900 (2020–2024 survey). Taxes came to 0.76% of home value, 3% above the Kentucky rate of 0.74% and 19% below the U.S. rate of 0.94%.
- 0.76%Effective tax rate±0.17% margin · Kentucky: 0.74%
- $705Median tax per yearKentucky: $1,544 · U.S.: $3,119
- $83,900Median home valueKentucky: $205,600
- 2,017Owner-occupied homes78% of households own
| Measure | Lee County | Kentucky | U.S. | Lee County 2019–2023 | Change |
|---|---|---|---|---|---|
| Effective tax rate | 0.76% | 0.74% | 0.94% | 0.84% | −0.07 pts |
| Median tax, all owners | $705 | $1,544 | $3,119 | $696 | +$9 (+1.3%) |
| Median tax, with a mortgage | $1,057 | $1,798 | $3,489 | $923 | +$134 (+14.5%) |
| Median tax, no mortgage | $555 | $1,201 | $2,576 | $588 | −$33 (-5.6%) |
| Median home value | $83,900 | $205,600 | $332,700 | $82,100 | +$1,800 (+2.2%) |
| Total taxes paid | $1,723,600 | $2,343,946,100 | $360,573,527,500 | $1,606,800 |
How Lee County compares
- Per $1,000 of home value, owners here paid about $7.64 a year, against $7.45 statewide and $9.40 nationally.
- Rank in Kentucky: 91 of 104 counties from lowest to highest effective rate (among those with reliable estimates). Nationally, 50% of 2,682 counties had a lower rate.
- Homes with a mortgage: 0.97% of value; homes without one: 0.63%. Median bills: $1,057 and $555.
- Compared with the 2019–2023 survey, the effective rate fell (−0.07 pts) and the median tax changed +$9 (+1.3%). The two 5-year surveys share four years of responses, so year-to-year moves are small and partly noise.
- Margin of error: the effective rate is 0.76% ± 0.17% at 90% confidence, from a sample of the 2,017 owner-occupied homes.
Kentucky counties with similar rates
| County | Effective rate | Median tax | Median value |
|---|---|---|---|
| Shelby County | 0.73% | $2,339 | $304,800 |
| Henry County | 0.73% | $1,611 | $197,900 |
| Harlan County | 0.74% | $732 | $73,700 |
| Nelson County | 0.74% | $1,891 | $238,000 |
| Montgomery County | 0.75% | $1,265 | $172,200 |
| Clark County | 0.75% | $1,451 | $205,800 |
| Boyle County | 0.76% | $1,731 | $209,900 |
| McCracken County | 0.79% | $1,410 | $188,100 |
Sources
- U.S. Census Bureau, American Community Survey 2020–2024 5-year estimates, table-based summary file: B25090 (aggregate real estate taxes), B25082 (aggregate home value), B25103 (median real estate taxes), B25077 (median home value) and B25003 (tenure); files dated January 29, 2026.
- U.S. Census Bureau, American Community Survey 2019–2023 5-year estimates, same tables (files dated October 31, 2024), for the comparison column.
- Geography names: Census Bureau Geos20245YR.txt (file dated January 22, 2026).
Effective rate = total real estate taxes paid by owner-occupied homes ÷ their total value, as reported by owners to the Census Bureau. It is not a millage rate. Your bill depends on your assessed value, exemptions (such as homestead) and local levies.