County tax profile · 2026 · Census ACS + IRS data

Property Tax & Income in Lewis County, Kentucky

Lewis County has an effective property tax rate of 0.64%. On the median home value of $96,000, that's roughly $617 per year. Median household income is $46,838.

Effective Property Tax Rate1
0.64%
median tax $617 ÷ median home $96,000
Median Home Value1
$96,000
owner-occupied
Median Household Income1
$46,838
per-capita $26,242
Est. Annual Tax on Median Home1
$617
at 0.64% effective rate

What you'll pay, at a glance

Property taxes are the largest local tax most homeowners pay. The effective rate measures the real tax bill as a share of home value — a more useful number than the nominal “mill rate,” because assessment practices vary county to county.

MetricLewis CountyKentucky (state context)
Effective property tax rate10.64%0.68%
Median home value1$96,000
State income tax3top rate 3.50%top rate 3.50%
State sales tax36.00% combined6.00% combined

How this is calculated

The effective property tax rate is the median real-estate tax bill divided by the median home value — both for owner-occupied homes, from the U.S. Census Bureau's American Community Survey (ACS 5-year estimates)1. Median income is also from the ACS1. Federal and state income-tax figures use IRS2 and Tax Foundation3 data.

About Lewis County, KY

Property taxes in Lewis County, Kentucky run at an effective rate of 0.643%, which sits below the statewide median of 0.675% and well under the national median of 0.794%. Among Kentucky's 120 counties, this one ranks 86th by rate, placing it in the lower portion of the state. A home valued at the county median of $96,000 carries an annual real-estate tax bill of about $617. Households here earn a median of $46,838, with per-capita income at $26,242. Vanceburg, the county seat and largest of the principal towns alongside Emerson and Quincy, anchors a community where property taxes take a comparatively restrained share of what people bring in. The gap between this county's rate and the national figure signals a lighter property tax load than much of the country, though the difference from Kentucky's own median is narrower.

Frequently asked questions

What is the property tax rate in Lewis County, KY?
The effective rate is 0.64% — meaning the median tax bill equals about 0.64% of the median home value.
How much are property taxes on a median home?
On the median home ($96,000), the estimated annual bill is about $617.
Is Lewis County's rate high or low?
Compare it to the state median of 0.68% and the national average near 1.1%.
How does the effective rate differ from my mill rate?
A mill rate is the nominal levy per $1,000 of assessed value. The effective rate reflects what you actually pay after exemptions and assessments — it's the median tax bill as a share of median home value, so it better predicts your real cost.
Will a reassessment raise my tax bill?
Not necessarily. If your home's assessed value rises, your bill can go up, but only if the mill rate and exemptions stay flat. Contact the Lewis County assessor's office to review your current assessment.
Can I appeal my property tax assessment?
Yes. Most counties allow an appeal when you believe the assessed value exceeds the market value. File with the Lewis County assessor within the local deadline, typically with comparable sales as evidence.
Sources
[1] U.S. Census Bureau — ACS 5-Year (2023) — Median home value (B25077), median real-estate taxes (B25103), median household income (B19013), per-capita income (B19301).
[2] IRS — Statistics of Income — County income, AGI, and real-estate taxes paid.
[3] Tax Foundation — State income, sales, corporate, and estate/inheritance tax rates.