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, Tennessee, is based on the assessed value of real and personal property. The assessment process begins with the Johnson County Assessor's Office, which determines the property's value based on factors such as its location, size, and age.

The assessed value is multiplied by the millage rate, which is set by the Johnson County Commission. The millage rate represents the amount of taxes levied per $1,000 of assessed value. In Johnson County, the millage rate is typically around 1.00 to 1.20, depending on the year and budget.

For example, if the assessed value of a property is $100,000 and the millage rate is 1.05, the property tax would be calculated as follows:

• Assessed value: $100,000
• Millage rate: 1.05
• Tax calculation: $100,000 x 1.05 = $105,000

The property tax is paid annually by the property owner, usually in the form of a single payment or installment payments.

Available Exemptions

Tennessee offers various exemptions to reduce property tax liability, including:

• Homestead Exemption: Available to homeowners who occupy their property as their primary residence. The exemption amount varies by county, but in Johnson County, it is $25,000.
• Senior Citizen Exemption: Available to homeowners aged 65 or older who occupy their property as their primary residence. The exemption amount is $37,000.
• Disability Exemption: Available to homeowners with a disability who occupy their property as their primary residence. The exemption amount is $37,500.
• Veteran Exemption: Available to homeowners who are 100% disabled veterans or surviving spouses of 100% disabled veterans. The exemption amount is $125,000.

Eligible applicants must file an exemption application with the Johnson County Assessor's Office and meet the required qualifications.

Payment Schedule & Deadlines

Property tax payments in Johnson County are due annually on March 31st. The Johnson County Trustee's Office offers several payment options:

• Single payment: Pay the full property tax amount by the due date to avoid penalties and interest.
• Installment payments: Divide the property tax amount into two or three payments, due on March 31st, June 30th, and September 30th.

Failure to pay property taxes on time may result in:

• Late payment penalties and interest
• Delinquent tax notices and potential tax liens
• Loss of exemptions and other benefits

Appealing Your Assessment

If you disagree with your property assessment, you can appeal to the Johnson County Board of Equalization.

To initiate the appeals process:

• Contact the Johnson County Assessor's Office to request a review of your property assessment.
• Submit a written appeal to the Johnson County Board of Equalization, stating the reasons for your appeal.
• Attend a hearing before the Board of Equalization, where you can present your case and respond to questions from the board.

The Board of Equalization will review your appeal and make a decision. If you are not satisfied with the outcome, you can further appeal to the Tennessee Board of Equalization.