Rate Breakdown

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

How Property Tax Works in Johnston County

In Johnston County, property taxes are calculated based on the assessed value of your real and personal property as determined by the County Tax Assessor. State law requires that all property be appraised at its "true value in money," or fair market value. Johnston County conducts a general reappraisal at least once every eight years to ensure assessments remain equitable and current with market trends.

Once the total assessed value is established, the tax amount is calculated by applying the combined tax rate (often referred to as the millage rate) of the county and any applicable municipal or fire district taxes. The formula is: (Assessed Value / 100) x Combined Tax Rate = Annual Property Tax. Tax rates are set annually by the Johnston County Board of Commissioners and municipal governing boards during their respective budget adoption processes.

Available Exemptions

North Carolina offers several property tax relief programs designed to assist specific groups of homeowners. These programs are governed by state statute and administered locally by the Johnston County Tax Office:

• Elderly or Disabled Exclusion: This program excludes the greater of $25,000 or 50% of the appraised value of a permanent residence for homeowners who are at least 65 years old or totally and permanently disabled, provided they meet specific income eligibility requirements.
• Disabled Veterans Exclusion: This provides a mandatory exclusion of up to $45,000 of the appraised value of a permanent residence for honorably discharged veterans who have a total and permanent service-connected disability or receive benefits for specially adapted housing.
• Circuit Breaker Tax Deferment: This allows certain low-to-moderate-income seniors and disabled citizens to defer a portion of their property taxes if they have owned and occupied their home for at least five years.

Payment Schedule & Deadlines

Property tax bills in Johnston County are typically mailed in July or August. Taxes are due on September 1 of the current year. To avoid interest and penalties, payment must be received or postmarked by January 5 of the following year. If January 5 falls on a weekend or holiday, the deadline is extended to the next business day.

While Johnston County does not offer a standard installment plan for current-year taxes, taxpayers are encouraged to contact the Tax Collector’s office if they anticipate difficulty meeting the deadline. Failure to pay by the January 5 deadline will result in a 2% interest penalty added on January 6, with an additional 0.75% interest added on the first day of each subsequent month until paid in full.

Appealing Your Assessment

If you believe your property’s assessed value does not reflect its fair market value, you have the right to appeal. The process begins with an informal review by the Tax Assessor’s office. If you remain dissatisfied with the results of that review, you may file a formal appeal with the Johnston County Board of Equalization and Review. You must provide evidence to support your claim, such as recent sales of comparable properties, an independent appraisal, or documentation of structural issues that diminish value.