Lee County Property Taxes

Lee County, Kentucky

Effective Tax Rate

0.00%

36.3% below state avg

Median Annual Tax

$0

$58/mo escrow

#104 of 120 counties in Kentucky

Estimate Your Tax

$
$50K$2M

Annual Tax

$0

Monthly

$0

Eff. Rate

0.85%

vs. Kentucky Avg36.3% below
vs. National Avg74.1% below

At a Glance

Median Home Value

$82,100

State avg $150,167

Tax w/ Mortgage/yr

$923

$77/mo escrow

Tax w/o Mortgage/yr

$588

$49/mo

State Tax Rate Rank

#104

of 120 counties (1 = lowest)

Data Story

About Property Taxes in Lee County, Kentucky

Lee County taxes far below US average

Lee County's effective tax rate of 0.848% sits well below the national median of 0.86%, placing it in the lower half of counties nationwide. The median property tax bill here is just $696 annually—roughly one-quarter of the national median of $2,690.

Above Kentucky average despite low bills

Lee County ranks above Kentucky's state average effective rate of 0.719%, making it a higher-taxed county within the commonwealth. Still, the median tax bill of $696 remains below the state median of $1,093.

Competitive with regional peers

Lee County's 0.848% rate exceeds Leslie County's 0.718% and Lewis County's 0.648%, but falls below Letcher County's 0.932%. Among eastern Kentucky counties, Lee ranks solidly in the middle on tax burden.

Median home: $82,100, annual tax $696

A homeowner with a median-valued property of $82,100 pays approximately $696 per year in property taxes. That amounts to about $58 monthly—or $923 annually if you include mortgage-related assessments.

Your home may be overassessed

Many Kentucky homeowners discover their properties are valued higher than market reality, leading to inflated tax bills. If your assessment seems high, appealing with recent comparable sales data can often result in meaningful savings.

How Lee County Compares

Median Annual Property Tax

Lee County$696
Kentucky State Average$1,093
National Average$1,924

Lee County

0.85%

Effective rate

Kentucky Avg

0.73%

Effective rate

National Avg

0.91%

Effective rate

Frequently Asked Questions

What is the property tax rate in Lee County, Kentucky?
The effective property tax rate in Lee County, Kentucky is 0.85%. This rate is calculated by dividing the median property tax payment by the median home value in the county.
How much are property taxes in Lee County?
The median annual property tax payment in Lee County is $696. Homeowners with a mortgage pay a median of $923, while those without a mortgage pay $588.
How does Lee County compare to the Kentucky average?
Lee County's effective tax rate of 0.85% is higher than the Kentucky state average of 0.73%. The median annual property tax in Lee County is $696, compared to the state average of $1,093.
What is the median home value in Lee County, Kentucky?
The median home value in Lee County, Kentucky is $82,100, according to U.S. Census Bureau American Community Survey 2019-2023 5-Year Estimates.
Why is Lee County property tax rate higher than the Kentucky average?
Lee County's effective property tax rate of 0.85% is higher than the Kentucky average of 0.73%. This difference of 0.12% can be attributed to local funding needs for schools, infrastructure, and municipal services. Higher rates often correlate with more urbanized areas or counties with greater public service demands.
How does Lee County rank for property taxes in Kentucky?
Lee County ranks #104 out of 120 counties in Kentucky by effective property tax rate (1 = lowest). With a rate of 0.85% and median annual tax of $696, it falls in the upper third of counties statewide.

Counties with Similar Tax Rates

Nearby Counties

Other Counties in Kentucky

Data updated: March 2026

Data from U.S. Census Bureau, American Community Survey 2019-2023 5-Year Estimates. Effective tax rate is calculated as median property tax divided by median home value.