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 in Johnson County is determined by two primary factors: the assessed value of your property and the local tax rate, known as the "mill levy." Each year, the County Assessor determines the fair market value of all taxable property. By law, real property in Nebraska is assessed at 100% of its actual value. Once the valuation is finalized, the local taxing authorities—including the county, school districts, cities, and community colleges—set their budgets. These budgets are divided by the total valuation of all property within their jurisdiction to establish the mill levy. Your final tax bill is calculated by multiplying your property’s assessed value by the total mill rate applicable to your specific location.

Available Exemptions

Nebraska offers several property tax relief programs designed to assist specific populations in managing their tax obligations. These exemptions can significantly reduce your annual liability if you qualify:

• Homestead Exemption: This program provides relief for individuals over age 65, certain disabled veterans, and individuals with specific permanent disabilities. Eligibility is based on both age or disability status and household income limits.
• Disabled Veteran Exemption: Veterans who have a 100% service-connected disability, as determined by the U.S. Department of Veterans Affairs, may be eligible for a full or partial exemption on their primary residence.
• Senior Citizen Relief: While the Homestead Exemption is the primary vehicle for senior relief, applicants must re-certify annually to ensure continued eligibility based on current income guidelines.

It is recommended that residents contact the Johnson County Assessor’s office early in the year to verify application deadlines for these programs, as they are strictly enforced.

Payment Schedule & Deadlines

Property taxes in Johnson County are due annually. To assist with budgeting, the county allows taxpayers to pay in two equal installments:

• First Half: Becomes delinquent if not paid by May 1st.
• Second Half: Becomes delinquent if not paid by September 1st.

If the full tax amount is less than $10.00, it must be paid in full by the May deadline. Failure to pay by these dates results in the accrual of interest, which is calculated at a statutory rate per month. Continued delinquency may eventually lead to the sale of a tax certificate on your property, which can result in significant legal costs and the potential loss of ownership. Always ensure your payment is postmarked or received by the County Treasurer by the close of business on the deadline date.

Appealing Your Assessment

If you believe the assessed value of your property is inaccurate or exceeds its fair market value, you have the right to protest. The process begins with the Johnson County Board of Equalization. Taxpayers must file a written protest during the designated protest period, typically occurring in June. During the hearing, you will have the opportunity to present evidence, such as recent appraisals, sales data of comparable properties, or documentation regarding the physical condition of your home. If you are dissatisfied with the Board’s decision, further appeals may be directed to the Nebraska Tax Equalization and Review Commission (TERC).