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Updated 2025 Tax Year

Johnston County
Property Tax Guide

Everything you need to know about property taxes in Johnston County, NC. 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
$0.52 per $100 assessed value (base county rate), varies by fire district location
1st Due
Sep 1
Exemptions
5+ Available
Section 1

How Property Tax Works

Johnston County, North Carolina operates on a property tax system that serves as the primary funding source for essential county services including schools, public safety, infrastructure, and local government operations. Property taxes are assessed annually based on the market value of real estate and personal property, with tax bills typically mailed in July and due by September 1st each year.

The effective tax rate in Johnston County varies by location within the county due to special taxing districts, particularly fire districts. For the 2025 tax year, the base county rate is $0.52 per $100 of assessed value, but property owners may pay additional assessments depending on their specific location within special service districts. This system ensures that residents receive appropriate services while maintaining funding for countywide operations.

Property owners should be aware that their actual tax burden depends not only on their property's assessed value and applicable tax rates, but also on any tax credits they may qualify for and successfully apply to receive. Most tax benefits require annual application and are not automatically applied to tax bills.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
Base County Rate$0.52General county operations, schools, and basic services
Fire DistrictVariesAdditional assessment for properties located within county fire districts
Total Rate$0.52+Combined rate varies by special district location

Rates shown are for the 2025 levy year. The final combined rate depends on your property's location within Johnston County's special taxing districts. Fire district rates are added to the base county rate for properties receiving fire protection services through county fire districts.

Section 3

When Are Property Taxes Due?

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

First Installment
Sep 1
Delinquent after Dec 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 taxes in Johnston County are additional property tax assessments that occur when there are changes to property ownership, new construction completion, or other events that affect a property's taxable status during the tax year. These supplemental bills are calculated based on the difference between the old and new assessed values, prorated for the remaining months in the tax year.

For example, if you complete a home addition worth $50,000 in March, and the county assesses this improvement, you would receive a supplemental tax bill covering April through December (9 months). Using Johnston County's $0.52 per $100 rate, this would result in a supplemental tax of approximately $195 ($50,000 ÷ 100 × $0.52 × 9/12 months). Supplemental taxes are due within the same timeframe as regular property taxes and follow the same penalty schedule for late payments.

Example Calculation

Property Value: $300,000

  • Assessed Value: $300,000
  • Tax Credits Applied: $0 (assuming no applications filed)
  • Net Taxable Value: $300,000
  • Annual Tax: $300,000 ÷ 100 × $0.52 = $1,560
  • Monthly (if escrowed): $130

Property Value: $600,000

  • Assessed Value: $600,000
  • Tax Credits Applied: $0 (assuming no applications filed)
  • Net Taxable Value: $600,000
  • Annual Tax: $600,000 ÷ 100 × $0.52 = $3,120
  • Monthly (if escrowed): $260

Property Value: $1,000,000

  • Assessed Value: $1,000,000
  • Tax Credits Applied: $0 (assuming no applications filed)
  • Net Taxable Value: $1,000,000
  • Annual Tax: $1,000,000 ÷ 100 × $0.52 = $5,200
  • Monthly (if escrowed): $433

Note: These calculations use the base county rate only. Additional fire district assessments may apply. Tax credits require separate applications and are not automatically applied.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Johnston County require property tax escrow accounts for borrowers with less than 20% down payment or significant equity. Your lender collects monthly property tax payments along with your mortgage payment, typically 1/12th of your annual tax bill. The lender holds these funds in escrow and pays your property taxes directly to Johnston County when due.

Lenders usually conduct annual escrow analyses to ensure adequate funds are collected, which may result in payment adjustments if tax bills increase or decrease significantly. Since Johnston County property taxes are due September 1st with a grace period until January 5th of the following year, most lenders pay the bill in late fall or early winter. Property owners with escrow accounts should verify that payments are made timely, as you remain ultimately responsible for the tax obligation even when using an escrow service.

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 Johnston County property taxes due for the current fiscal year? A: Property taxes are due by September 1st annually. For 2025 taxes, the last day to pay without interest is January 5, 2026.

Q: What tax credits are available and do I need to apply? A: Johnston County offers various tax credits including elderly/disabled credits (income limit $58,200 for married couples) and present-use value assessments for qualifying agricultural/forest land. All credits require separate applications and are not automatically applied.

Q: How does the Homestead credit work? A: North Carolina's Homestead credit limits annual assessment increases rather than reducing market value. This credit requires application and helps prevent dramatic tax increases when property values rise significantly.

Q: How often are properties reassessed in Johnston County? A: North Carolina requires county-wide revaluations at least every eight years, though Johnston County may conduct more frequent updates. Individual properties may be reassessed when improvements are made or ownership changes.

Q: What are the penalties for late property tax payments? A: Interest begins accruing on January 6th for unpaid 2025 taxes. Contact the Johnston County Tax Department for current penalty and interest rates.

Q: Can I pay property taxes online? A: Yes, Johnston County uses PayIt as their online payment vendor. Secured drop boxes are also available for payments.

Q: Why is my tax rate different from my neighbor's? A: Tax rates vary within Johnston County based on special taxing districts, particularly fire districts. Your location determines which additional assessments apply beyond the base county rate.

Q: How do I appeal my property assessment? A: Real property valuation appeals must be submitted by April 28, 2026 at 5:00 PM using the county's appeal form. Contact the Johnston County Tax Department for specific procedures and deadlines.

Q: What triggers a supplemental tax bill? A: New construction completion, property improvements, ownership changes, or other events that change your property's taxable status during the tax year may result in supplemental tax assessments.

Q: Where can I view my tax bill online? A: Tax bills can be viewed, paid, and receipts printed through Johnston County's online system using the PayIt platform.

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
Estimating Your Property Taxes | Tax Administrationjohnstonnc.gov
02
County
Johnston County Board of Commissioners Adopts FY 2025 ...johnstonnc.gov
03
ADOPTED BUDGET ORDINANCE ...archerlodgenc.gov
04
County
Tax Administration | Johnston County, North Carolinajohnstonnc.gov
05
Tax Doc
Understanding Your Property Tax Billjohnstonnc.gov
06
Tax Doc
Tax Forms | Tax Administrationjohnstonnc.gov
07
Tax Doc
Exemptions and Exclusions | Tax Administrationjohnstonnc.gov
08
Tax Doc
report of the property tax study commissionncleg.gov
09
County
Johnston County Property Taxnacdashboard.nara.gov
10
House Bill 241 Committee Substitute Favorable 3/5/19 Short Titlencleg.gov
All sources verified as of 2025 Tax Year

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