Lee County is a county located in the U.S. state of Kentucky. As of the 2010 census, the population was 7,887. 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 Confederate general Robert E. Lee.The town of Proctor, named for the Reverend Joseph Proctor, was the first county seat. The first court was held on April 25, 1870 in the Old Howerton House.