Letcher County, KY Property Tax: $657/yr (2026)
Last reviewed:
The effective property tax rate in Letcher County is 0.93% of assessed home value. On a home at the county median value of $70,500, that works out to about $656 per year, or $55 per month. Letcher County is located in eastern Kentucky, and is home to approximately 21,146 residents.
About Letcher County
Letcher County covers approximately 337.9 square miles in Kentucky. The county is home to about 21,146 residents living in roughly 10,594 housing units, of which 57.3% are owner-occupied. The median household income is $40,501, and the median home was built in 1978.
Letcher County borders Harlan County, Knott County, Perry County, Pike County, Wise County — useful comparisons if you're considering nearby areas with potentially different tax rates.
How Property Taxes Work in Kentucky
Property taxes in Kentucky are administered at the county level. Each county sets a millage rate applied to the assessed value of real property — the effective rate above accounts for any partial assessments and exemptions already built into the local tax base. Assessed value can differ meaningfully from current market value depending on how often the county reassesses and what fraction of market value it uses.
Most counties in Kentucky offer exemptions that reduce the taxable assessed value: homestead exemptions for primary residences, senior exemptions, disability exemptions, and veteran exemptions are common. These reduce your effective rate below the county-wide average shown here. Contact the Letcher County Assessor's office to learn which exemptions apply to your property and when to file.
Letcher County vs. Neighboring Counties
| Location | Eff. Rate | Median Home | Annual Tax |
|---|---|---|---|
| Letcher County, KY | 0.93% | $70,500 | $656 |
| Kentucky state average | 0.72% | — | $508* |
| Harlan County | 0.99% | $73,100 | $722 |
| Knott County | 0.72% | $74,600 | $536 |
| Perry County | 0.73% | $90,700 | $661 |
| Pike County | 0.73% | $104,200 | $758 |
| Wise County | 0.56% | $116,500 | $658 |
| US national average | 1.10% | $281,900 | $3,101 |
*State average annual tax computed at Letcher County's median home value of $70,500. Source: US Census ACS 2023 5-year estimates.
Frequently Asked Questions
How does Letcher County's property tax rate compare to the rest of Kentucky?
At 0.93%, Letcher County is higher than the Kentucky state average of 0.72%. On a home at the county median of $70,500, that means about $656 per year — versus $508 at the state average rate, a difference of $148 per year. Compared to the national average of 1.10%, Letcher County is below average.
What's a typical annual property tax bill in Letcher County?
For a home at the county median value of $70,500, the annual property tax in Letcher County is approximately $656 — or about $55 per month. For a home worth $105,750, expect around $983 per year. For a $141,000 home, approximately $1,311 per year. Use the calculator above to estimate taxes for any assessed value.
Where do I appeal a Letcher County property tax assessment?
Property assessment appeals in Letcher County are handled by the Letcher County Assessor's office. Most jurisdictions require filing within 30–90 days of receiving your assessment notice — confirm the specific deadline with the assessor's office before submitting, as deadlines and procedures vary by county. A successful appeal can reduce your assessed value and lower your tax bill for the current and future tax years.
What exemptions are available in Letcher County?
Kentucky counties commonly offer homestead exemptions for owner-occupied primary residences, senior citizen exemptions for qualifying homeowners aged 65 and older, exemptions for disabled residents, and veterans' exemptions. Each exemption reduces your assessed taxable value, which in turn reduces your effective tax rate below the county-wide 0.93% shown here. Contact the Letcher County Assessor's office to confirm which exemptions are available and the application deadlines.
Data sources: US Census Bureau ACS 2023 5-Year Estimates, US Census Gazetteer (2024), County Adjacency File