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 taxes in Johnson County are calculated based on the assessed value of your property and the applicable millage (tax) rates. Here’s how the process works:

• Assessment: The Johnson County Assessor’s Office determines the market value of your property, which is then adjusted to reflect 9.5% of that value for residential properties and 11.5% for commercial properties.
• Mill Levy: Taxing entities (e.g., schools, counties, municipalities) set mill levies, which are applied to the assessed value. One mill equals $1 of tax per $1,000 of assessed value.
• Calculation: Your tax bill is calculated by multiplying the assessed value by the total mill levy rate.

For example, a home with a $300,000 market value would have an assessed value of $28,500 (9.5%). If the total mill levy is 70 mills, the annual tax would be $1,995 ($28,500 × 0.07).

Available Exemptions

Wyoming offers several property tax exemptions to qualifying residents:

• Homestead Exemption: Provides a reduction in taxable value for primary residences. Applicants must occupy the property as their primary home.
• Senior Citizen Exemption: Available to homeowners aged 65+ with limited income. This exemption can reduce the assessed value by up to 50%.
• Veteran Exemption: Veterans with a service-connected disability may qualify for a partial or full exemption, depending on disability rating.
• Disability Exemption: Individuals with permanent disabilities may be eligible for reductions similar to the senior exemption.

Applications for exemptions must be filed with the Johnson County Assessor’s Office by the annual deadline, typically April 1.

Payment Schedule & Deadlines

Property taxes in Johnson County are due annually, with the following key dates:

• Billing: Tax statements are mailed by November 1.
• First Half Payment: Due by December 10.
• Second Half Payment: Due by May 10 of the following year.
• Late Payments: Payments received after the deadline incur a 10% penalty plus 1% monthly interest. Unpaid taxes may result in a tax lien or foreclosure.

Taxpayers may pay in full or in two installments. Online, mail, and in-person payments are accepted at the Johnson County Treasurer’s Office.

Appealing Your Assessment

If you believe your property’s assessed value is incorrect, you can appeal:

• Step 1: Contact the Johnson County Assessor’s Office to discuss your valuation. Many disputes are resolved informally.
• Step 2: If unresolved, file a formal appeal with the County Board of Equalization by the deadline (typically 30 days after assessment notices are mailed).
• Step 3: Present evidence (e.g., recent appraisals, comparable sales) to support your claim at a hearing.
• Step 4: If dissatisfied, you may appeal to the State Board of Equalization within 30 days of the county’s decision.

Deadlines are strict, so act promptly. Consult the Assessor’s Office for specific dates and requirements.