AppealDesk

Fayette County Property Tax Appeal, Kentucky

Travis BunnTravis Bunn·Updated July 24, 2026

Fayette County is consolidated with Lexington, Kentucky's second-largest city and the county seat, serving as a major population and economic center in central Kentucky. With a 2026 population of approximately 330,863, the county is home to the University of Kentucky and is renowned for its horse farms and bourbon heritage. Property tax appeals are particularly important here as the county's median home value of $318,400 is significantly higher than the Kentucky median of $117,800, resulting in higher property tax bills. The county's effective property tax rate of 0.83% is below the national median of 1.02%, but the combination of higher home values means median annual tax bills reach $2,640, which is above the national median of $2,400.

Notable cities: Lexington

Median Home

$318,400

Tax Rate

0.83%

Annual Tax

$2,640

Population

330,863

On the typical Fayette County home, valued near $318,400 at the county’s effective tax rate of 0.83%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: May 18, 2026 for informal conference with PVA; May 20, 2026 for formal appeal to Local Board of Tax Appeals

Property owners must first contact the PVA office by May 18, 2026 to discuss their assessment. If no agreement is reached, they may file a formal appeal with the Local Board of Tax Appeals through the Fayette County Clerk's Office no later than May 20, 2026. The inspection period begins the first Monday in May and continues for 13 days excluding Sundays.

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Kentucky horse-country fence line with home beyond. Fayette County appeal guide.

How Fayette County Assesses Property

100%of market value

Assessed by: Fayette County Property Valuation Administrator (PVA)

Assessment cycle: annual

Notices typically mailed: April-May

The Kentucky Constitution requires all property be assessed at 100% Fair Cash Value, which is the most probable sale price in a competitive and open market. For example, if your home's market value is $318,400 (the county median), at Kentucky's 100% assessment ratio your assessed value would be $318,400, resulting in approximately $2,642 in annual taxes at the county's effective rate of 0.83%. This means there is no reduction between market value and assessed value in Fayette County.

The Appeal Process

Appeals are heard by the Kentucky Board of Tax Appeals. The Local Board of Tax Appeals hearing is informal and typically consists of three local residents who are knowledgeable about real estate values. You will present your evidence first, followed by the PVA representative presenting their assessment basis, and the board will notify you of their decision by certified mail.

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Step 1: Contact the Fayette County PVA Office by May 18, 2026 to schedule an informal conference. You can call (859) 246-2722, visit fayettepva.com/protest online, or visit the office in person at 101 East Vine Street, Suite 600.

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Step 2: Gather supporting evidence including sales of comparable properties, recent appraisals, photographs of your property, repair estimates, and insurance policies to present during your conference with the PVA.

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Step 3: Meet with a designated PVA staff member to discuss your assessment. The PVA will review your evidence and may adjust your assessment if they agree the valuation is incorrect. This informal conference is required before filing a formal appeal.

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Step 4: If no agreement is reached with the PVA, file a formal appeal to the Local Board of Tax Appeals through the Fayette County Clerk's Office no later than May 20, 2026. The Local Board will schedule a hearing typically within 25-35 days after the inspection period closes.

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Step 5: Attend your Local Board of Tax Appeals hearing. This is an informal proceeding where you present your evidence to a three-member panel of local residents. The board will notify you by certified mail of their decision.

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Step 6: If dissatisfied with the Local Board's decision, you may appeal to the Kentucky Board of Tax Appeals (KBTA) within 30 days of receiving the board's ruling. Contact KBTA at 500 Mero Street, 2 SC1, Frankfort, KY 40601 or email taxappeals@ky.gov.

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Step 7: As a final option, if the KBTA rules against you, you may appeal to Fayette County Circuit Court. Legal representation is strongly recommended at this level.

Required form: No specific form required - can protest online at fayettepva.com/protest or submit written appeal through County Clerk

Filing Methods

online:Visit fayettepva.com/protest to file online protest with PVA
phone:Call (859) 246-2722 to speak with PVA assessor by May 18, 2026
in-person:Visit PVA Office at 101 East Vine Street, Suite 600, Lexington, KY 40507, Monday-Friday 8:00am-4:30pm
mail:Mail formal appeal to Fayette County Clerk's Office (for Local Board appeals)

Evidence to Bring

Comparable sales of similar properties in your neighborhoodRecent independent appraisal or professional assessmentPhotographs showing property condition issues or defectsRepair estimates for any structural problems or needed maintenanceDocumentation of property characteristics (square footage, lot size, features)

Fayette County Assessor Contact

Fayette County Property Valuation Administrator

Phone: (859) 246-2722

Address: 101 East Vine Street, Suite 600, Lexington, KY 40507

Website: https://fayettepva.com

Online Portal: https://fayettepva.com/protest

Hours: Monday-Friday, 8:00 AM to 4:30 PM

Tax Exemptions in Fayette County

Homestead Exemption

$49,100

Reduces the taxable assessed value of a primary residence for eligible homeowners who are 65 or older or totally disabled.

Eligibility: Property owners who are 65 years of age or older by December 31 of the tax year, or those who are totally disabled and receiving disability payments from a public or private retirement system. Applicants must own and maintain the home as their primary residence.Deadline: Apply by December 31 for the following tax year

Disabled Veteran Exemption

Varies based on disability rating

Property tax relief for qualifying disabled veterans and their surviving spouses.

Eligibility: Veterans with service-connected disabilities as determined by the VA. Contact the PVA office for specific eligibility requirements and exemption amounts.Deadline: Contact PVA office at (859) 246-2722

Fayette County Appeal Packet · $49

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Fayette County for 2026?
You must contact the Fayette County PVA office by May 18, 2026 for an informal conference to discuss your assessment. If you cannot reach an agreement with the PVA, you have until May 20, 2026 to file a formal appeal with the Local Board of Tax Appeals through the Fayette County Clerk's Office. Missing these deadlines means you'll have to wait until the next assessment year to appeal, so mark your calendar as soon as you receive your assessment notice in April or May.
How do I file a property tax appeal online in Fayette County?
Fayette County offers an online protest system at fayettepva.com/protest where you can submit your initial appeal directly to the PVA office. This online portal allows you to enter your property information and explain why you believe your assessment is incorrect. You can also call (859) 246-2722 to speak with an assessor. The online system is available during the inspection period, which typically runs from early May through May 18, 2026. Remember, you must first have a conference with the PVA before filing a formal appeal to the Local Board of Tax Appeals.
How much is the Homestead Exemption worth in Fayette County in 2026?
The Homestead Exemption for 2025-2026 is worth $49,100, which is deducted from your property's fair cash value assessment before calculating your property taxes. If you're 65 or older or totally disabled, this exemption could save you approximately $407 annually based on the county's effective tax rate of 0.83%. To apply, you must complete a one-page application and provide proof of eligibility such as a driver's license showing your age or documentation of disability payments. Contact the PVA office at (859) 246-2722 or email [email protected] to request an application.
What evidence do I need to win my Fayette County property tax appeal?
The strongest evidence for a successful appeal is comparable sales data from similar properties in your neighborhood that sold recently for less than your assessed value. You should find at least 3-5 comparable properties with similar square footage, age, condition, and features that demonstrate your home is overvalued. Other persuasive evidence includes a recent independent appraisal, photographs showing property condition issues or defects, repair estimates for structural problems, and documentation of any errors in your property record such as incorrect square footage or extra rooms. Avoid using online automated estimates like Zillow Zestimates, as these are not considered reliable evidence by the appeal board.
What happens at a Local Board of Tax Appeals hearing in Fayette County?
The Local Board of Tax Appeals hearing in Fayette County is an informal proceeding before a three-member panel of local residents who are knowledgeable about real estate values. You will present your evidence first, including comparable sales, appraisals, and photographs, followed by the PVA representative explaining the basis for the current assessment. You do not need an attorney, though you may bring one if desired. The hearing typically takes 15-30 minutes, and the board will not make an immediate decision. Instead, you will be notified by certified mail of the board's ruling, usually within a few weeks. If you disagree with the decision, you have 30 days to appeal to the Kentucky Board of Tax Appeals.
Can I appeal my Fayette County property taxes if I didn't receive an assessment notice?
Yes, you have the right to appeal your property assessment in Fayette County even if you did not receive an assessment notice in the mail. All property owners can appeal during the open inspection period regardless of whether they received a notice. You can visit fayettepva.com to look up your property online, view its current assessed value, and determine if you want to challenge it. The same deadlines apply: contact the PVA office by May 18, 2026 for a conference, and file a formal appeal by May 20, 2026 if necessary. Not receiving a notice does not extend these deadlines.
How long does the Fayette County property tax appeal process take?
The Fayette County appeal process typically takes 1-3 months from start to finish. After you contact the PVA office by May 18, 2026, you may reach an agreement immediately, or you may need to file a formal appeal to the Local Board of Tax Appeals by May 20. The Local Board is scheduled to meet no earlier than 25 days and not later than 35 days after the inspection period closes, so expect a hearing in mid-to-late June 2026. You'll receive the board's decision by certified mail within a few weeks after the hearing. If you need to appeal further to the Kentucky Board of Tax Appeals, that process can take several additional months.
What is the difference between my assessment and my property tax bill in Fayette County?
Your assessment is the value the PVA office places on your property as of January 1, which you'll see on your assessment notice mailed in April or May. Your actual property tax bill is calculated by multiplying your assessed value (minus any exemptions like the $49,100 Homestead Exemption) by the combined tax rates for all taxing districts including the county, schools, and special districts. Assessment notices are mailed in spring, while actual tax bills are mailed by the Sheriff's office in late September. The total tax rate in Fayette County varies by district but typically ranges from $1.26 to $1.30 per $100 of assessed value, so a home assessed at $318,400 would generate a tax bill of approximately $2,640 annually.

Official Resources

Fayette County PVA Official Website →

Access property records, assessment information, exemption applications, and the online appeal portal.

Fayette County PVA Property Search →

Search property records by owner name, address, or parcel number to view assessment data and property characteristics.

Kentucky Department of Revenue - Property Tax Information →

Official state resource for property tax laws, exemptions, and the appeals process statewide.

Fayette County Sheriff Property Tax Payment Portal →

Pay property taxes online and look up current and past tax bills through the official state payment system.

For state-wide appeal information including Kentucky's assessment ratio and deadlines, see our Kentucky Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More Kentucky Counties

Campbell County (Fort Thomas)Jefferson County (Louisville)
← All Kentucky property tax appeal info

Sources: https://fayettepva.com/assessments-appeals/ | https://smartasset.com/taxes/kentucky-property-tax-calculator | https://propertytaxbystate.com/kentucky/fayette-county | https://revenue.ky.gov/Property/Pages/ThePropertyTaxCalendar.aspx | https://fayettepva.com/homestead-exemption/

Last verified: 2026-07-24