Updated 2025 Tax Year

Johnston County
Property Tax Guide

Everything you need to know about property taxes in Johnston County, OK. 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 rate, varies by district with additional taxes for schools, fire districts, and municipal services

Exemptions

4+ Available

Section 1

How Property Tax Works

Johnston County's property tax system serves as the primary funding mechanism for essential local services including schools, county operations, emergency services, and infrastructure maintenance. Property owners pay taxes based on their property's assessed value multiplied by the applicable tax rates, which are established annually by the Board of County Commissioners and finalized each June.

The county's base property tax rate for 2025 is $0.52 per $100 of assessed value, though your actual tax rate will vary depending on your property's location within Johnston County. Additional taxes may apply based on special taxing districts such as school districts, fire districts, and other municipal services in your area. Properties are assessed annually, and tax bills are mailed in late July with payment due September 1st. The county offers flexible payment options including monthly, bi-monthly, or weekly installments to help property owners manage their tax obligations.

Section 2

What Makes Up Your Tax Bill

Component	Rate per $100 Assessed Value	Description
Base County Rate	$0.52	General county operations, services, and infrastructure
School District	Varies by district	Local school funding (rate varies by school district location)
Fire District	Varies by district	Fire protection services (if applicable to your area)
Municipal Services	Varies by location	City/town services (if within municipal boundaries)
Special Assessments	Varies	Bond payments, improvement districts (location-specific)

Note: These rates apply to the 2025 tax year. Your total combined tax rate depends on which special taxing districts serve your property location. Contact the Johnston County Assessor's office at the property address to determine your specific total rate, as it can vary significantly within the county based on local service districts.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Johnston 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 are additional property tax bills issued when there are changes to your property's assessed value or ownership during the tax year. Common triggers include new construction completion, major renovations, property improvements, or ownership transfers that weren't reflected in the annual assessment.

When supplemental taxes are issued, they cover the tax difference between your original assessment and the new assessed value for the remaining portion of the tax year. For example, if you complete a $50,000 home addition in January and it's assessed in March, you would receive a supplemental bill covering the additional taxes on that $50,000 improvement for the remaining months of the tax year. The supplemental tax is calculated using the same tax rates that apply to your regular property tax bill, prorated for the applicable time period.

Example Calculation

Example 1: $300,000 Home

Market Value: $300,000
Assessed Value: $300,000 (at 100% assessment ratio)
Less: Homestead Credit (if applied for): varies
Net Taxable Value: $300,000
Tax Rate: $0.52 per $100 (base county rate only)
Annual Tax: $1,560
Monthly (if paid in installments): $130

Example 2: $600,000 Home

Market Value: $600,000
Assessed Value: $600,000
Less: Homestead Credit (if applied for): varies
Net Taxable Value: $600,000
Tax Rate: $0.52 per $100 (base county rate only)
Annual Tax: $3,120
Monthly (if paid in installments): $260

Example 3: $1,000,000 Home

Market Value: $1,000,000
Assessed Value: $1,000,000
Less: Homestead Credit (if applied for): varies
Net Taxable Value: $1,000,000
Tax Rate: $0.52 per $100 (base county rate only)
Annual Tax: $5,200
Monthly (if paid in installments): $433

Note: These examples use only the base county rate. Your actual taxes will likely be higher due to additional school district and special district taxes. All tax credits require separate applications and are not automatically applied.

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Section 5

Escrow & Property Taxes

Most mortgage lenders require property tax escrow accounts, where you pay 1/12 of your estimated annual property taxes with each monthly mortgage payment. Your lender collects these funds and pays your property taxes directly to Johnston County when they become due on September 1st.

Lenders typically conduct annual escrow analyses to ensure adequate funds are collected. Since Johnston County mails tax bills in late July, lenders usually receive and pay the taxes in August or early September. If your escrow account has a shortage, your lender will either require a lump sum payment or increase your monthly escrow amount. Conversely, overages may result in a refund or reduced monthly payments. You should receive an annual escrow statement showing all deposits, payments, and account balances. Property owners remain responsible for verifying that taxes are paid correctly and on time, even when using escrow services.

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Section 6

Frequently Asked Questions

Q: When are property taxes due for the current tax year? A: Property taxes are due annually on September 1st. Tax bills are mailed in late July, giving property owners about one month to arrange payment.

Q: What tax credits are available and do I need to apply? A: Oklahoma offers various tax credits including homestead exemptions, senior citizen credits, and disabled veteran exemptions. All credits require separate applications filed with the County Assessor's office - they are not automatically applied. Contact the Johnston County Assessor to determine your eligibility and obtain application forms.

Q: How does the homestead credit work? A: The homestead credit helps limit increases in assessed value for owner-occupied properties, not reduce the market value itself. You must file an application with the County Assessor's office to qualify. Applications filed after March 15 will take effect the following tax year.

Q: Can I pay my taxes in installments? A: Yes, Johnston County allows property taxes to be paid in monthly, bi-monthly, or weekly installments to help manage the financial burden of large annual payments.

Q: How do I appeal my property assessment? A: Property owners who believe their assessment is incorrect can appeal to the County Board of Equalization. Contact the Johnston County Assessor's office for appeal procedures and deadlines, which typically occur in the spring following annual assessments.

Q: What happens if I pay my taxes late? A: Late payments are subject to penalties and interest charges. Contact the Johnston County Treasurer's office for specific penalty rates and payment arrangements if you cannot meet the September 1st deadline.

Q: Can I pay my property taxes online? A: Contact the Johnston County Treasurer's office directly to inquire about online payment options and accepted payment methods for property taxes.

Q: Why do property tax rates vary within Johnston County? A: Your total tax rate includes the base county rate plus additional rates from school districts, fire districts, and other special taxing districts that serve your specific property location. These district boundaries create different total tax rates throughout the county.

Verified Sources

Backed by 10 Official Government Sources

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

Tax Doc

Estimating Your Property Taxes | Tax Administrationjohnstonnc.gov

State

HOME_IncomeLmts_State_OK_...huduser.gov

County

Tax Administration | Johnston County, North Carolinajohnstonnc.gov

Tax Doc

Understanding Your Property Tax Billjohnstonnc.gov

Suzanne Johnstonflaglertax.gov

County

Property Taxes / Johnson County, Indianajohnsoncounty.in.gov

2026-2027 Form 921 Application for Homestead Exemptionoklahoma.gov

Oklahomairs.gov

State

Overview of State Issuesoksenate.gov

Form 990-EZapps.irs.gov

All sources verified as of 2025 Tax Year

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Johnston CountyProperty Tax Guide