When are property taxes due in Lee County, Kentucky?

Lee County property taxes are due December 31. This deadline applies to all counties in Kentucky.

What is the penalty for late property tax payment in Lee County, Kentucky?

The late payment penalty in Lee County is 5% (Jan 1–Apr 30), 10% (May 1+).

How do I pay Lee County, Kentucky property taxes?

You can pay Lee County property taxes via Online, mail, in-person.

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Lee County Property Tax Due Date

Kentucky

2026 Property Tax Due Dates

Due Datein 200 days

December 31

Face amount due (varies by county)

Penalty: 5% (Jan 1–Apr 30), 10% (May 1+)Grace period: Until Dec 31 for face amount

Payment Methods

Online, Mail, In-Person

Lee County Treasurer

How to Pay

Online

Pay using credit card or e-check

By Mail

Mail check payable to Lee County Treasurer

In Person

Visit the Treasurer'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.

Other Counties in Kentucky

Adair Allen Anderson Ballard Barren Bath Bell Boone

View all Kentucky counties →

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