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Updated 2025 Tax Year

Johnson County
Property Tax Guide

Everything you need to know about property taxes in Johnson County, AR. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
~1.000% base rate, varies by special taxing districts (fire, school, library districts add additional taxes)
1st Due
Oct 15
2nd Due
Mar 15
Exemptions
4+ Available
Section 1

How Property Tax Works

Johnson County, Arkansas operates under a property tax system that funds essential local services including schools, county government operations, road maintenance, and emergency services. The county's property tax rate for 2025 is approximately 1.000% of assessed value, though this represents a base rate that can vary significantly depending on your specific location within the county.

Property tax rates in Johnson County are not uniform across all areas due to the presence of various special taxing districts. These districts may include school districts, fire districts, library districts, and other municipal service areas that levy additional taxes beyond the base county rate. Your actual effective tax rate will depend on which special districts serve your property location. The county assessor determines property values, while the county collector is responsible for tax collection from March 1st through October 15th each year.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Base County Levy1.000%General county operations and services
School DistrictVariesLocal school district operations (varies by district)
MunicipalVariesCity/town services (if within city limits)
Special DistrictsVariesFire, library, drainage, or other special service districts
Total Effective Rate1.0% - 2.5%Combined rate depending on location and districts

Rates shown are for FY 2025-2026 levy year. Actual rates vary significantly by property location within Johnson County due to overlapping special taxing districts. Contact the Johnson County Assessor's office for specific rates applicable to your property address.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Johnson County, property taxes are due in two installments:

First Installment
Oct 15
Delinquent after Dec 10
Second Installment
Mar 15
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental property taxes in Johnson County are triggered by changes in property ownership, new construction, or significant improvements that occur after the annual assessment date. When these changes happen, the county assessor determines the current assessed value and calculates additional tax owed for the remainder of the tax year.

For example, if you purchase a home in June that was previously assessed at a lower value, or if you complete a home addition, you may receive a supplemental tax bill. The supplemental tax is calculated by taking the difference between the new assessed value and the previous assessed value, multiplying by the applicable tax rate, and prorating for the remaining months in the tax year. If a $300,000 home increases in assessed value by $50,000 due to improvements, and the local tax rate is 1.2%, the annual additional tax would be $600, prorated from the date of completion.

Example Calculation

$300,000 Home:

  • Assessed Value: $300,000
  • Less: Homestead Credit (if applied): $500
  • Net Annual Tax: $2,500 (at 1.0% base rate)
  • Monthly Escrow: ~$208

$600,000 Home:

  • Assessed Value: $600,000
  • Less: Homestead Credit (if applied): $500
  • Net Annual Tax: $5,500 (at 1.0% base rate)
  • Monthly Escrow: ~$458

$1,000,000 Home:

  • Assessed Value: $1,000,000
  • Less: Homestead Credit (if applied): $500
  • Net Annual Tax: $9,500 (at 1.0% base rate)
  • Monthly Escrow: ~$792

Note: These calculations use the base 1.0% rate. Your actual rate may be higher due to special districts. The $500 Homestead Property Tax Credit requires annual application and is not automatic. Beginning with 2026 tax bills, this credit will be available to qualifying homeowners.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Johnson County require borrowers to maintain an escrow account for property taxes. Your lender collects monthly payments equal to 1/12th of your estimated annual property tax bill, plus a small cushion as allowed by federal law. The lender pays your property taxes directly to Johnson County when they become due on October 15th each year.

Lenders typically analyze your escrow account annually and may adjust your monthly payment based on actual tax bills and account balance. You'll receive an annual escrow statement showing all deposits and payments. It's important to review this statement and notify your lender promptly of any changes that might affect your property taxes, such as successful tax credit applications or assessment appeals. If you pay off your mortgage, you'll become responsible for paying property taxes directly to the Johnson County Collector's office.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Johnson County property taxes due for FY 2025-2026? A: Property taxes are due October 15th. The collection period runs from March 1st through October 15th each year.

Q: What tax credits are available and do I need to apply? A: The primary credit available is the Homestead Property Tax Credit of up to $500 annually, beginning with 2026 tax bills. This credit requires application and is not automatically applied. Contact the Johnson County Assessor's office for application procedures and deadlines.

Q: How does the Homestead credit work? A: The Homestead Property Tax Credit provides a $500 credit against your real property tax liability. This is a credit that reduces your tax bill, not an exemption that reduces assessed value. You must apply for this credit - it is not automatic.

Q: How often are properties assessed? A: Arkansas law requires property to be assessed annually. The Johnson County Assessor determines fair market value as of January 1st each year.

Q: Can I appeal my property assessment? A: Yes, you can appeal your assessment to the Johnson County Board of Equalization. Appeals must typically be filed by July 31st following the assessment.

Q: What are the penalties for late payment? A: Arkansas law imposes penalties and interest on delinquent property taxes. Contact the Johnson County Collector's office for current penalty rates and procedures.

Q: Can I pay my property taxes online? A: Contact the Johnson County Collector's office to inquire about online payment options, as these services vary by county in Arkansas.

Q: Why is my tax rate different from my neighbor's? A: Tax rates vary within Johnson County based on special taxing districts such as school districts, fire districts, and municipal boundaries. Properties in different districts will have different total effective tax rates.

Q: Where can I get help with property tax questions? A: Contact the Johnson County Assessor's office for assessment and exemption questions, or the Johnson County Collector's office for payment and collection questions.

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