Rate Breakdown

Property taxes in Johnson County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Johnson County

Johnson County follows Arkansas’s statewide assessment system. Each year the County Assessor appraises every parcel of real and personal property at its fair market value as of January 1. The assessed value is then multiplied by the applicable millage rate(s) to determine the tax bill. Millage rates are expressed in “mills,” where one mill equals one‑tenth of one percent (0.001) of assessed value. Your bill may include several components:

• County millage – funds schools, roads, and county services.
• City (or town) millage – applies if the property lies within a municipal boundary.
• Special districts – such as fire, water, or sanitation districts.
• School district millage – the largest portion in most cases.

For example, a home assessed at $200,000 with a combined millage of 30 mills would owe $6,000 in property tax ($200,000 × 0.030). The County Treasurer’s office posts the exact rates each fiscal year, and they are adjusted only by voter‑approved referenda.

Available Exemptions

Arkansas provides several exemptions that can reduce your taxable value. Eligibility is determined by the Johnson County Assessor’s office.

• Homestead exemption – All owner‑occupied primary residences automatically receive a $5,000 reduction in assessed value.
• Senior citizen exemption – Residents age 65 + may qualify for an additional $5,000 exemption if income limits are met.
• Disability exemption – Qualified disabled persons may receive a $5,000 exemption (or more, depending on the type of disability) on the assessed value of their home.
• Veteran exemption – Veterans of the U.S. Armed Forces (and surviving spouses) can obtain a $5,000 exemption for a primary residence; disabled veterans may receive larger reductions.

These exemptions are applied to the assessed value before the millage calculation, effectively lowering the tax bill. Applications are filed annually with the Johnson County Assessor, typically by March 1.

Payment Schedule & Deadlines

Property taxes in Johnson County are due in two installments:

• First installment – Payable on or before March 1. A 5 % discount is often offered for payments made by February 15.
• Second installment – Payable on or before September 1. No discount is available, but the amount is the same as the first half.

Payments can be made online through the County Treasurer’s portal, by mail, or in person at the Treasurer’s office. Late payments after the March 31 or September 30 grace periods incur a 10 % penalty plus interest, and the County may place a lien on the property. Consistently delinquent accounts may be subject to tax foreclosure proceedings.

Appealing Your Assessment

If you believe your property has been over‑assessed, you have the right to appeal before the Johnson County Board of Equalization.

• File a written appeal with the County Assessor within 30 days of receiving your assessment notice.
• Include supporting documentation such as recent sales of comparable properties, a professional appraisal, or evidence of physical defects.
• The Assessor will review the information and may adjust the value administratively. If you disagree with the outcome, you can request a formal hearing before the Board of Equalization.
• Hearings are scheduled within 45 days of the request. You may present witnesses and evidence in person or via video conference.
• Decisions from the Board are final unless appealed further to the Arkansas Tax Court.

Engaging a local real‑estate professional or tax consultant can help strengthen your case and ensure compliance with all filing deadlines.