Q: When are property taxes due in Johnson County for the current tax year?
A: Property taxes are due December 31 for the 2025 tax year. The first half becomes delinquent on May 1, 2026, and the second half becomes delinquent later in the year if unpaid.
Q: What homestead tax credits are available and how do I apply?
A: Johnson County offers homestead tax credits for qualifying homeowners age 65+ (up to $40,000 reduction in taxable value) and disabled veterans. These are credits that reduce your tax bill and require annual application to the County Assessor's office. Applications are typically due by June 30.
Q: Does the homestead credit reduce my home's market value?
A: No, the homestead credit is a tax credit that reduces your taxable value for tax calculation purposes only. It does not affect your property's assessed or market value, and it caps assessment increases rather than reducing the underlying valuation.
Q: How often are properties reassessed in Johnson County?
A: Nebraska law requires properties to be assessed annually at 100% of market value as of January 1. The County Assessor reviews market data and may adjust individual property values based on sales, improvements, or market conditions.
Q: How do I appeal my property assessment?
A: File a protest with the Johnson County Board of Equalization between May 1 and June 30. You must provide evidence supporting your claim that the assessed value exceeds market value, such as comparable sales or professional appraisals.
Q: What are the penalties for late property tax payments?
A: Interest and penalties accrue on delinquent taxes. The first half becomes delinquent May 1 with interest charges applied. If taxes remain unpaid for three years, the property may be subject to tax sale proceedings.
Q: Can I pay my property taxes online?
A: Yes, Johnson County typically offers online payment options through the County Treasurer's website. Payment methods usually include electronic check and credit card options, though convenience fees may apply for credit card payments.
Q: Why did my property taxes increase if I didn't improve my property?
A: Property taxes can increase due to rising property values, increased tax rates from local taxing districts (schools, fire districts, etc.), or voter-approved bond issues. Even without improvements, your property value may rise due to market conditions.
Q: How do special taxing districts affect my property tax bill?
A: Your property tax rate is a combination of all taxing districts that serve your property, including county, school district, city (if applicable), fire district, and others. Different areas of Johnson County have different combinations of these districts, causing tax rate variations across the county.
Q: What documentation do I need to apply for property tax credits?
A: Documentation varies by credit type but typically includes proof of age (for senior credits), disability verification (for disabled credits), income statements, and proof of primary residence. Contact the Johnson County Assessor's office for specific requirements and application forms.
