Fayette Property Tax: Rates, Deadlines & Appeals (2026)

Direct answer: For Fayette County’s 2026 real-property assessment, you had to complete the mandatory PVA conference by Monday, May 18, 2026, and, if still unresolved, file the formal appeal through the Fayette County Clerk by Wednesday, May 20, 2026. Because that window has passed, the next regular Kentucky inspection-period appeal deadline is expected to be Tuesday, May 18, 2027, unless the Fayette PVA publishes a different state-approved schedule.

Start with the Fayette County PVA protest portal at https://protest.fayettepva.com/ when it opens, or call the PVA at 859-246-2722. Formal board appeals are filed with the Fayette County Clerk, whose general office number is 859-253-3344.

How assessments work in Fayette County

Fayette County real estate is assessed by the Fayette County Property Valuation Administrator (PVA), currently David O’Neill. Kentucky requires real property to be assessed at 100% fair cash value as of January 1. In plain English, the PVA is trying to estimate what your home would have sold for in an open-market sale between a willing buyer and seller on January 1, 2026.

Fayette is not a “one giant reassessment every 10 years” county. The PVA says assessed values can change because of a sale, renovation, exemption change, or neighborhood reassessment, and that Fayette has roughly 300 assessment areas, called “PVA Neighborhoods,” reviewed and typically reassessed every three to four years under the state-mandated quadrennial plan. The PVA also says neighborhood sales are the primary driver for reassessments, and many homeowners receive an April notice that includes a map of recent sales near them.

Two local details matter when you review your notice. First, the PVA sets the value, not the tax rate and not the bill. Second, Fayette’s tax bill depends on your tax district. The latest official PVA tax table available during this 2026 guide is the 2025 Fayette County Tax Rates table. For real estate, District 1 “Full Service” totals $1.2638 per $100 of assessed value; other common district totals shown by the PVA range from $1.0908 to $1.2548 per $100, with special cases for state-rate-only and IRB parcels.

Whether you should appeal

Appeal the assessment, not the fact that taxes feel high. A good Fayette appeal answers: “What was my home’s fair cash value on January 1, 2026?”

You likely have a case if one of these is true:

• the PVA record has the wrong square footage, basement finish, bath count, garage, condition, or land details;
• your home has damage, deferred maintenance, foundation issues, flooding, or functional problems not reflected in the assessment;
• recent arms-length sales in your PVA Neighborhood support a lower value;
• you bought the home near January 1 for less than the assessment and the sale was not distressed or between related parties;
• the PVA used nearby sales that are materially superior to your home.

Fayette publishes weekly and year-to-date residential sales reports. Use those before paying for anything. Look for sales from late 2025 through early 2026, near your neighborhood, similar in size, age, condition, and lot utility. Do not use Zillow estimates as your main proof.

There is no official published Fayette residential “success rate” or median reduction that I found. The PVA’s 2025 final recap does show that, countywide, values decreased by $328,663,100 from protests after recapitulation, but that figure mixes property types and does not tell you how many homeowners won or their median reduction. Do not read it as a promised outcome.

A realistic savings example: suppose your Lexington home is in District 1 Full Service and the PVA raised it to $410,000. You prove comparable sales support $370,000, a $40,000 reduction. Using the latest published District 1 rate of $1.2638 per $100, estimated annual tax savings are:

$40,000 ÷ 100 × $1.2638 = $505.52

If your final 2026 tax district rate changes from the 2025 table, the savings changes too. The valuation reduction, however, can also matter in later years if the corrected value remains on the roll.

Step-by-step how to file

1. Read the assessment notice immediately. Fayette notices generally arrive in April for changed assessments. The notice value is as of January 1.

2. Request the PVA conference before the inspection period closes. For 2026, Fayette required you to speak with a designated PVA staff member by May 18, 2026. The PVA listed these options: click through the protest link/portal, or call 859-246-2722. The protest portal is https://protest.fayettepva.com/; after the window closes it displays a closed message and directs questions to the PVA.

PVA office address:

Fayette County PVA
101 East Vine Street, Suite 600
Lexington, KY 40507
Phone: 859-246-2722
Fax: 859-246-2729

Bring or upload actual evidence: comparable sales, a recent appraisal, photos, repair estimates, insurance documents, construction costs, listing contracts, or sale contracts. The PVA conference can resolve the matter without a board hearing.

3. Get the conference record. Kentucky uses Form 62A307, Property Owner’s PVA Conference Record, to document that the required conference happened. The formal appeal form tells you to attach Form 62A307.

4. If no agreement, file the board appeal with the County Clerk. The state form is Form 62F031, “Appeal to Local Board of Assessment Appeals.” It asks for the property, confirmation that you had the PVA conference, your opinion of fair cash value for land and improvements, and why the assessment is too high.

Kentucky law allows a taxpayer to appeal by filing in person or sending a letter or other written petition to the county clerk that identifies the property, states the reason for appeal, and states the taxpayer’s opinion of fair cash value. Fayette’s PVA says 2026 appeals were filed through the Fayette County Clerk’s Office no later than May 20, 2026. The Clerk’s general office is:

Fayette County Clerk
162 East Main Street
Lexington, KY 40507
Phone: 859-253-3344

I found no official Fayette or Kentucky Department of Revenue filing fee for a real-property assessment appeal. Confirm with the Clerk when filing, especially if you are using a mailed petition or paid representative.

5. If someone is paid to represent you, include authorization. Fayette specifically says appeals filed by a paid representative must include a letter of authorization from the property owner. Kentucky also limits paid representatives to listed professional categories such as attorneys, CPAs, Kentucky real estate brokers, licensed/certified appraisers, certain reciprocal/temporary appraisers, employees, or recognized appraisal-designation holders.

What happens after

The local hearing body is Fayette’s Local Board of Tax Appeals, also described in Kentucky law and state forms as the County/Local Board of Assessment Appeals. It is a three-member panel of local property owners knowledgeable about county property values. The county clerk, or an authorized deputy, serves as clerk of the board.

The board does not hear complaints about tax rates. It decides fair cash value. The hearing is a public hearing for your individual appeal. You or your authorized representative present evidence; the PVA also presents evidence supporting its assessment. State guidance is blunt: if the taxpayer provides no factual information, the board is required to deny the appeal. Evidence is considered in the presence of both sides, so assume you need to be ready to explain your comps, photos, and valuation math.

State law schedules the board to convene 25 to 35 days after the inspection period closes or after an approved extended filing deadline. The board generally sits no more than five days unless the Department of Revenue authorizes more time. The Clerk notifies owners of hearing date, time, and place. Fayette materials from recent years refer to residential and commercial board panels, so do not assume every case is heard in one undifferentiated room.

After the hearing, the board fixes the assessment at fair cash value and provides written explanation for changed assessments. The property owner is notified by certified mail. If you still disagree, the notice should explain how to appeal further to the Kentucky Board of Tax Appeals. Missing the local board appeal or failing to appear after filing can prevent you from continuing to the state level.

Local tips

Check exemptions before you appeal. For 2026, Kentucky’s homestead/disability exemption is $49,100 off the assessed value of a qualified primary residence. Fayette says you may qualify if you will be 65 or older during 2026, or if you are disabled, own and maintain the home as your primary residence, and provide proof. The printable form is “Application for Exemption Under the Homestead/Disability Amendment”; Fayette’s forms page also identifies the state form number as 62A350. Return it with proof by fax, email, or mail to the PVA.

If you have qualifying farm or horticultural land, review Form 62A351, Application for Valuation, Assessment and Taxation of Land Under the Agricultural and Horticultural Use Act. The form’s instructions explain acreage thresholds and use-value treatment. That is not the same as appealing your house value, but in Fayette’s rural and edge areas it can matter a lot.

Finally, use Fayette’s own sales reports and property search. The PVA tells homeowners to verify property characteristics and contact the office if the record is wrong. In Fayette, the fastest wins are often not abstract valuation arguments; they are concrete corrections backed by photos, permits, sales, and the PVA’s own neighborhood data.

Fayette County Property Tax Rate

Latest official PVA-posted real-estate rates are for the 2025 tax year and vary by tax district: District 1 $1.2638, District 2 $1.0908, District 3 $1.2278, District 4 $1.1178, District 5 $1.2548, District 6 $1.1268, District 7 $1.2368, District 8 $0.0150, and District 9 $0.1060 per $100 of assessed value.

Source: https://fayettepva.com/tax-districts-and-calculator/

When Are Property Taxes Due in Fayette County?

For 2025 Fayette County property taxes: pay face amount from 2025-11-02 through 2025-12-31; 5% penalty from 2026-01-01 through 2026-01-31; 10% penalty plus 10% add-on from 2026-02-01 through 2026-04-15; bills not paid by 2026-04-15 become delinquent and are transferred to the Fayette County Clerk. The Fayette County Sheriff states it is unable to accept installment/partial payments; payment in full must be received and partial payments are returned. 2% discount for payments from 2025-10-01 through 2025-11-01.

This is not the same as the assessment appeal deadline above. The appeal deadline is your window to contest your assessed value; the payment due date is when the resulting tax bill must be paid. Missing one does not affect the other, but missing either has real consequences — one forfeits your right to appeal for the year, the other can trigger penalties and interest.

Source: https://www.fayettesheriff.com/?page_id=2190

Property Tax Exemptions in Fayette County

• Kentucky Homestead Exemption - age 65 or older — Homeowners who will be age 65 or older at any time during the current calendar year and own and maintain the home as their primary residence.. For 2026, $49,100 is deducted from the fair-cash-value assessment of the qualified residence. Yes, one-page application with proof of age; only one exemption is allowed per residence and per person. Apply by No later than December 31 of the eligible tax year.. (Source: https://fayettepva.com/homestead-exemption/)
• Kentucky Homestead/Disability Exemption — Homeowners who are totally disabled under a public or private retirement system, receive disability payments from that system, maintain the disability classification for the full calendar year, and own and maintain the home as their primary residence.. For 2026, $49,100 is deducted from the fair-cash-value assessment of the qualified residence. Yes, one-page application with disability documentation; Fayette PVA states it asks annually for verification that disability payments are still received. Apply by No later than December 31 of the eligible tax year.. (Source: https://fayettepva.com/homestead-exemption/)
• Agricultural or Horticultural Use Assessment — Land actively used for agricultural or horticultural use under Kentucky’s Agricultural and Horticultural Use Act.. No fixed dollar exemption stated; qualifying land is valued, assessed, and taxed as agricultural or horticultural land. Yes; application is valid until the property is transferred or the land use is changed. (Source: https://fayettepva.com/wp-content/uploads/2023/04/AgAssessmentApplication04102023.pdf)

How to Look Up Your Property Record in Fayette County

You can look up your property's official record at https://fayettepva.com/. The Fayette County PVA property search lets owners examine their property record and check the accuracy of valuation/property-characteristic information used in the assessment process.