2026 Property Tax Due Dates
Varies by county
Face amount; a 2% discount applies for about the first month after bills are mailed (usually by November 1)
The exact date is set locally — confirm it with the Lee County Sheriff.
Lee County collects property tax in a single annual payment, not two installments like many other counties.
Payment Methods
Online, Mail, In-Person
Lee County Sheriff
How to Pay
Online
Pay using credit card or e-check
By Mail
Mail check payable to Lee County Sheriff
In Person
Visit the Sheriff's office
About Property Taxes in Kentucky
Kentucky property taxes are administered at the county level, with property assessed at 100% of fair cash value by the county property valuation administrator (PVA). Tax bills are mailed in the fall with a discount period for early payment. Kentucky also taxes some tangible personal property (for businesses), but residential personal property like vehicles is taxed separately through local registration fees in most jurisdictions.
Payment & Assessment
Kentucky property taxes offer a discount for early payment: 2% discount: If paid by November 1 Face value: November 2 through December 31 5% penalty: January 1 through April 30 10% penalty: May 1 and later; sheriff's tax bill transferred to county clerk Most counties offer online payment. Contact your county sheriff's office (which collects property taxes in Kentucky) for payment options.
Statewide framework for Kentucky. Your county's specific rates and deadlines are shown above.
About Lee County
Lee County is a county located in the U.S. state of Kentucky. As of the 2020 census, the population was 7,395. Its county seat is Beattyville. The county was formed in 1870 from parts of Breathitt, Estill, Owsley and Wolfe counties. The county was named for Robert E. Lee. The area of Kentucky where Lee County is located was a pro-union region of Kentucky but the legislature that created the county was controlled by former Confederates. The town of Proctor, named for the Rev. Joseph Proctor, was the first county seat. The first court was held on April 25, 1870, in the old Howerton House. The local economy at the time included coal mining, salt gathering, timber operations, and various commercial operations. It had a U.S. post office from 1843 until 1918.
Source: Wikipedia — content available under CC BY-SA 4.0
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Due dates shown are for reference only. Contact the Lee County Sheriff's office to confirm official deadlines before making payments.