The town incorporated in 1872 as Beattyville and was chosen as the new county seat due to its location on the river, which aided transportation and trade.

[7] Lee County lies within the Eastern Coal Field region of Kentucky.

Roughly half of the county lies within the Daniel Boone National Forest.

Timber and coal remain economically significant, as do oil and gas.

Harmful effects from unregulated strip mining and clear cut logging practices are still being corrected.

The proliferation of kudzu, an invasive vine has proved difficult to address.

However, the growing environmental movement and the developing tourism industry have created energy to take more action to control this pest.

26.60% of all households were made up of individuals, and 11.80% had someone living alone who was 65 years of age or older.

In 2014, 35 percent of its population lived in poverty and the median family income was $23,968 compared to 14.8 percent poor and a $53,482 median family income for the United States as a whole.