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

Property tax is an essential part of funding public services like schools, libraries, and emergency services in Johnson County, Kentucky. Here's how it works:

Assessment Process: The county assessor determines the value of your property annually, typically using a comparison to recently sold properties (similar square footage, lot size, etc.). Your assessed value serves as the basis for determining your property tax liability.

Millage Rates: The millage rate is the dollar amount levied per $100 of assessed value. It's determined by the Johnson County Fiscal Court and dictates the specific amount of taxes collected from each property owner. For example, a 1 mill rate means you'll pay $1 for every $100 of your assessed value.

The millage rate is typically set annually by the Johnson County Fiscal Court. This decision determines the tax burden for each homeowner in the county.

Available Exemptions

Several exemptions may reduce your property tax liability, depending on your eligibility and circumstances:

• Homestead Exemption: This exemption is available to homeowners who meet specific income thresholds. It typically reduces the taxable value of a primary residence.
• Senior Citizen Exemption: If you are 65 years old or older, you may qualify for this exemption. This exemption generally reduces your property taxes by a fixed amount.
• Disability Exemption: This exemption benefits individuals with disabilities who meet certain criteria set by the state of Kentucky. The amount of reduction can vary based on eligibility and income.
• Veteran's Exemption: If you are a veteran who has served in the U.S. military for a period of time, you may be eligible for this exemption. The amount of reduction depends on specific factors, so it is recommended to contact the Johnson County Assessor’s office for more information.

Payment Schedule & Deadlines

The property tax payment deadline is typically set in the middle of the year (for example, June 30th). To avoid late fees and potential penalties:

Payment Methods: Johnson County offers various payment methods for paying your property taxes, including online payments, mail-in options, and in-person payments at the county office.

• Online Payments: The Johnson County website often allows you to pay taxes online with a credit card or debit card.
• Mail-In Options: You can mail your tax payment to the appropriate address provided by Johnson County.
• In-Person Payments: You can visit the Johnson County Fiscal Court office to make a tax payment in person.

Appealing Your Assessment

If you believe your property's assessment is incorrect, you may appeal it through the Johnson County property appraisal board process. The details of this process are available on the county website or by contacting the Johnson County Assessor’s office directly.