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Updated 2025 Tax Year

Johnson County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
0.8% to 1.2% of assessed value (varies by special districts)
Exemptions
4+ Available
Section 1

How Property Tax Works

Johnson County, Kentucky operates under the state's property tax system to fund essential local services including schools, roads, public safety, and county government operations. Property taxes are based on assessed values determined by the Kentucky Department of Revenue's Office of Property Valuation, with assessment occurring annually as of January 1st. The county's effective tax rates typically range from approximately 0.8% to 1.2% of assessed value, depending on your specific location within the county.

Property tax rates vary significantly across Johnson County due to multiple special taxing districts, including school districts, fire districts, and other local service areas. Each property owner pays a combination of state, county, school, and applicable special district taxes based on their property's location. The total tax rate is expressed as dollars per $100 of assessed value, with the state base rate at $0.45 per $100 for most property types.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
State Tax$0.45Commonwealth of Kentucky base rate
County GeneralVariesJohnson County operations and services
School DistrictVariesLocal school district funding
Special DistrictsVariesFire districts, library districts, etc.
Total Range$0.80-$1.20Combined rate varies by location

Note: Specific rates for Levy Year 2025 are set annually and vary by special taxing district within Johnson County. Contact the Johnson County Clerk's office for your exact rate based on property location. Motor vehicles are subject to separate taxation at state and local rates.

Section 3

When Are Property Taxes Due?

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

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 taxes in Johnson County occur when there are significant changes to property ownership, substantial improvements, or new construction that affect the assessed value during the tax year. These taxes are calculated on a prorated basis from the date of the change through the end of the tax year. Common triggers include property transfers, completion of new construction, additions to existing structures, or corrections to assessment errors discovered mid-year.

For example, if you complete a $50,000 home addition in July and your local tax rate is $1.00 per $100 of assessed value, you would owe a supplemental tax of approximately $250 (($50,000 ÷ 100) × $1.00 × 0.5 years remaining). The supplemental tax bill is typically issued within 30-60 days of the assessment change and has its own due date separate from regular property tax bills.

Example Calculation

$300,000 Property:

  • Assessed Value: $300,000
  • Homestead Credit Applied: -$46,350 (if eligible, requires application)
  • Net Taxable Value: $253,650
  • Annual Tax (at 1.0% rate): $2,537
  • Monthly Escrow: $211

$600,000 Property:

  • Assessed Value: $600,000
  • Homestead Credit Applied: -$46,350 (if eligible, requires application)
  • Net Taxable Value: $553,650
  • Annual Tax (at 1.0% rate): $5,537
  • Monthly Escrow: $461

$1,000,000 Property:

  • Assessed Value: $1,000,000
  • Homestead Credit Applied: -$46,350 (if eligible, requires application)
  • Net Taxable Value: $953,650
  • Annual Tax (at 1.0% rate): $9,537
  • Monthly Escrow: $795

Note: All tax credits require separate application and approval. Rates vary by special taxing district location within Johnson County.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Johnson County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects 1/12th of your estimated annual property tax bill each month along with your mortgage payment, then pays the county directly when taxes are due. Lenders typically maintain a cushion of 2-6 months of tax payments in the escrow account to cover potential increases or timing differences.

Property tax bills in Johnson County are typically due by November 15th each year, with early payment discounts available if paid by November 1st (2% discount). Your lender will receive the tax bill and make payment from your escrow account. It's important to verify that payments are made timely, as you remain ultimately responsible for the taxes even when using escrow. You can monitor payments through the Johnson County Clerk's website and should review your annual escrow analysis statement to ensure adequate funding.

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Section 6

Frequently Asked Questions

Q: When are Johnson County property taxes due for 2024-2025? A: Property taxes are due by November 15, 2024. Pay by November 1st to receive a 2% early payment discount.

Q: What is the Homestead Credit and how do I apply? A: The Homestead Credit (up to $46,350 for 2024) is available to homeowners age 65+ or totally disabled. It reduces your taxable assessed value, not the tax rate. You must apply with the Johnson County Property Valuation Administrator - it's not automatic.

Q: How often are properties reassessed in Johnson County? A: Kentucky assesses all property annually as of January 1st. The Property Valuation Administrator determines fair cash value based on market conditions and property characteristics.

Q: Can I appeal my property assessment? A: Yes, you can appeal to the Johnson County Board of Assessment Appeals by May 15th following the assessment. Contact the Property Valuation Administrator's office for appeal forms and procedures.

Q: What are the penalties for late property tax payments? A: Late payments incur penalties and interest. Contact the Johnson County Clerk's office for current penalty rates and payment options.

Q: Can I pay my property taxes online? A: Check with the Johnson County Clerk's office for available online payment options and accepted payment methods.

Q: Why did my tax bill increase if I made no improvements? A: Tax increases can result from rising property values, increased tax rates set by local taxing districts, or expiration of temporary assessment caps or credits.

Q: What special taxing districts might affect my property tax rate? A: Johnson County has various special districts including school districts, fire districts, and other local service districts. Your total rate depends on which districts serve your property location.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Tax Doc
Motor Vehicle Property Tax Rates 2025revenue.ky.gov
02
Tax Doc
COMMONWEALTH OF KENTUCKY PROPERTY TAX RATESrevenue.ky.gov
03
Tax Doc
Property Taxsheriff-johnsoncounty.ky.gov
04
Tax Doc
2025 PERSONAL PROPERTY TAX FORMS AND ...revenue.ky.gov
05
Tax Doc
The Collection Process for Property Tax Billsrevenue.ky.gov
06
Homestead Exemption - Department of Revenue - Kentucky.govrevenue.ky.gov
07
Homestead Exemption Allowance for 2023-2024revenue.ky.gov
08
Tax Doc
Beshear Administration Provides Additional Tax Relief ...kentucky.gov
09
Tax Doc
Property Tax Forms and Instructions for Public Service ...revenue.ky.gov
10
november-2019-990-index.csvirs.gov
All sources verified as of 2025 Tax Year

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