Lexington Property Tax Records Lookup

Lexington property tax records are maintained by Fayette County offices. Lexington is a consolidated city-county government. The Lexington-Fayette Urban County Government provides unified services. Property taxes are collected by the Fayette County Sheriff.

Lexington Property Tax Records Overview

Lexington-Fayette is a consolidated government. The city and county merged in 1974. This was the first major city-county merger in Kentucky. Property taxes fund urban services.

Learn about Lexington-Fayette Urban County Government at lexingtonky.gov.

The Fayette County PVA handles assessments. David O'Neill is the PVA. The office is at 101 East Vine Street, Suite 600. Lexington, Kentucky 40507 is the address.

Paying Property Taxes in Lexington

The Fayette County Sheriff collects taxes. The Tax Division is at 150 North Limestone, Room 236. Lexington, Kentucky 40507 is the location.

Look up Lexington taxes at fayettesheriff.com/property_taxes_lookup.php.

Tax bills mail the last week of September. This is earlier than most Kentucky counties. The 2% discount runs October 1 to November 1. Face value is November 2 to December 31.

Payment methods include credit cards. Major cards are accepted. Direct debit from checking works. Convenience fees apply to electronic payments.

Contact the Sheriff's Tax Division at (859) 252-1771. The PVA office is at (859) 246-2722. The County Clerk is at (859) 253-3344.

Lexington Property Tax Rates

Lexington-Fayette tax rates include multiple components. The State rate is $0.1060 per $100. Fayette County Public Schools charge $0.7980. This is the largest portion.

General Service is the city tax. The rate is $0.0750 per $100. This funds urban county services. Extension Services add $0.0040. Soil and Water Conservation is $0.0010.

Additional services have separate rates. The Health Department charges $0.0243. Lextran transit is $0.0600. The Park Fund is $0.0225.

Total rates vary by district. District 1 Full Service is $1.2638. District 2 is $1.0908. District 3 with Refuse is $1.2278. Nine different district rates exist.

Searching Lexington Property Tax Records

The Fayette County PVA provides online searches. The QPublic platform hosts the database. Search by owner name or address. Parcel ID lookups work too.

Access Lexington property records at fayettepva.com.

Property records display comprehensive data. Fair cash values are shown. Taxable values reflect exemptions. Land and building values are separate. Property characteristics are detailed.

Square footage is listed. Bedrooms and bathrooms count. Year built shows age. Construction type is noted. Sales history displays transfers.

Guest access is available for basic searches. Free accounts provide enhanced features. Professional subscriptions offer bulk exports.

Lexington Property Tax Exemptions

Homestead exemptions help seniors. The 2025 amount is $49,100. This deducts from fair cash value. Age 65 or older qualifies.

You must own and occupy the property. January 1 is the critical date. Documentation proves eligibility. Driver's licenses work. Birth certificates are accepted. Passports or Medicare cards qualify.

Disability exemptions match the homestead amount. Total disability is required. Documentation from appropriate agencies is needed.

Contact Lori Kidwell for homestead questions. The phone is (859) 246-2722 ext. 238. She handles exemption applications.

Appealing Your Lexington Assessment

Property owners may appeal assessments. The deadline is May 18, 2026. Act before this date passes.

Step 1 is a conference with the PVA. This is mandatory. Call (859) 246-2722 to schedule. Office hours are 8 AM to 4:30 PM.

Bring supporting documentation. Comparable sales help your case. Recent appraisals provide evidence. Photos show property condition.

Step 2 is the Local Board of Appeals. File through the County Clerk. The deadline is May 20, 2026. Forms are available at the clerk's office.

Lexington Property Statistics

Fayette County has 115,015 total parcels. Residential properties number 101,176. These have $26.7 billion in assessed value. Commercial parcels total 6,135.

The total equalized assessment is $43.26 billion. This represents significant property value. Taxes fund essential services. Schools receive the largest share.