Lee County is a county located in the U.S. state of Kentucky. As of the 2020 census, the population was 7,395. Its county seat is Beattyville. The county was formed in 1870 from parts of Breathitt, Estill, Owsley and Wolfe counties. The county was named for Robert E. Lee. The area of Kentucky where Lee County is located was a pro-union region of Kentucky but the legislature that created the county was controlled by former Confederates. The town of Proctor, named for the Rev. Joseph Proctor, was the first county seat.