HonestCasa logoHonestCasa
All Tax Guides
Updated 2025 Tax Year

Johnson County
Property Tax Guide

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

10 Official Sources
8 min read
Calculate Your True CostMortgage Calculator
Quick Facts
Tax Rate
Base county rate varies, additional rates apply by fire district, school district, and municipal boundaries within Johnson County
Exemptions
4+ Available
Section 1

How Property Tax Works

Johnson County, Tennessee operates on a property tax system that serves as the primary funding mechanism for essential local services including schools, roads, emergency services, and county administration. Property taxes are assessed on the fair market value of real estate and collected annually by the County Trustee. The effective property tax rate in Johnson County varies by location within the county due to different special taxing districts and municipal boundaries that may impose additional levies beyond the base county rate.

Property owners should note that tax rates can differ significantly depending on which fire district, school district, or municipal area their property is located in. The county uses these tax revenues to maintain critical infrastructure and services, with the largest portion typically allocated to education funding. All property tax assessments are based on appraisals conducted by the Johnson County Property Assessor, who determines fair market value according to Tennessee state guidelines and local market conditions.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County GeneralTBD*Basic county services and administration
County Debt ServiceTBD*Bonds and debt obligations
School DistrictTBD*Education funding
Fire DistrictVariesEmergency services (varies by district)
MunicipalVariesCity services (if applicable)
Total Base Rate~1.0%Estimated combined rate

*Specific rates for FY 2025-2026 levy year are subject to county budget approval. The property tax rate increase effective January 1, 2025 will apply to all properties. Actual rates vary significantly by special taxing district and municipal boundaries within Johnson County. Contact the Johnson County Property Assessor's office for precise rates applicable to your specific property location.

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 are additional property tax assessments that occur when there are changes in property ownership, completion of new construction, or significant improvements made to existing properties during the tax year. These supplemental bills are calculated based on the difference between the old assessed value and the new assessed value, prorated for the remaining months in the tax year.

For example, if you purchase a home in Johnson County that was previously assessed at a lower value, or if you complete a major renovation that increases your property's assessed value, you may receive a supplemental tax bill. The supplemental tax is calculated by taking the difference in assessed values, multiplying by the applicable tax rate for your district, and prorating based on how many months remain in the current tax year. These supplemental assessments ensure that property taxes reflect current ownership and property values throughout the tax year, rather than waiting until the next annual assessment cycle.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (25%): $75,000
  • Less: Property Tax Relief (if qualified): -$2,500
  • Net Taxable Value: $72,500
  • Annual Tax (1.0% rate): $725
  • Monthly Escrow: ~$60

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (25%): $150,000
  • Less: Homestead Credit (if applied): -$7,500
  • Net Taxable Value: $142,500
  • Annual Tax (1.0% rate): $1,425
  • Monthly Escrow: ~$119

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (25%): $250,000
  • Less: Available Credits (if applied): -$10,000
  • Net Taxable Value: $240,000
  • Annual Tax (1.0% rate): $2,400
  • Monthly Escrow: ~$200

Note: All tax credits require separate applications and eligibility verification. Rates shown are estimates and actual rates vary by special district location.

See How Taxes Affect Your Payment

Property taxes are just part of your total monthly cost. Get the full picture.

Calculate Now
Section 5

Escrow & Property Taxes

Most homeowners in Johnson County with mortgages have their property taxes collected through an escrow account managed by their lender. Your mortgage servicer estimates the annual property tax amount and divides it by 12 to determine your monthly escrow payment, which is included in your total monthly mortgage payment. Lenders are required to maintain adequate funds in escrow to cover property tax bills when they become due on February 28th each year.

Your lender will receive the property tax bill directly from Johnson County and pay it on your behalf before the due date to avoid penalties and interest charges. Each year, your lender must provide you with an escrow analysis statement that shows the projected property tax amounts for the coming year and any adjustments to your monthly escrow payment. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment may increase accordingly. Property owners should verify that their lender has received and paid their property tax bills, as ultimately the property owner remains responsible for ensuring taxes are paid on time.

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

When are Johnson County property taxes due for FY 2025-2026? Property taxes for the 2025 levy year are due by February 28, 2026, without penalty or interest.

What property tax credits are available and do I need to apply? Tennessee Property Tax Relief credits are available for qualifying homeowners based on income and other criteria. Applications must be submitted to determine eligibility - credits are NOT automatically applied. Contact the County Trustee's office for application requirements and deadlines.

What is the homestead credit and how do I get it? The homestead credit in Tennessee can limit annual assessment increases rather than providing an upfront exemption. You must file an application with the Property Assessor's office to receive this benefit - it is not automatic upon purchasing a home.

How often are properties reassessed in Johnson County? Tennessee law requires property reassessment cycles, but specific timing varies by county. Contact the Johnson County Property Assessor for the current reassessment schedule and appeal deadlines.

What happens if I pay my property taxes late? Late payments after February 28th will incur penalties and interest charges. The county may ultimately pursue legal action including tax liens for severely delinquent accounts.

Can I pay my property taxes online? Contact the Johnson County Trustee's office to verify current online payment options and accepted payment methods for property tax bills.

How do special district taxes work? Properties may be subject to additional taxes from fire districts, municipal governments, or special service districts depending on location. These appear as separate line items on your tax bill.

How do I appeal my property assessment? Assessment appeals must be filed with the Johnson County Board of Equalization within specific deadlines after receiving your assessment notice. Recent legislation has extended some appeal timeframes from 20 to 30 days for certain types of challenges.

Verified Sources

Backed by 10 Official Government Sources

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

01
County
Local Tax Rate Change in Johnson County, Tennesseetn.gov
02
Welcome to Johnson City, TNjohnsoncitytn.gov
03
Tax Doc
2025 Tennessee Property Taxescomptroller.tn.gov
04
County
Johnson County, Tennessee | Official Government Websitejohnsoncountytn.gov
05
Assessment Schedule - Tennessee Comptroller of the Treasurycomptroller.tn.gov
06
Tennessee Housing Development Agency (THDA)fdic.gov
07
Tax Doc
Property Tax Relief - Tennessee Comptroller of the Treasurycomptroller.tn.gov
08
Exemptions - Tennessee Comptroller of the Treasurycomptroller.tn.gov
09
Tax Doc
Legislation filed under: Taxes, Real Propertywapp.capitol.tn.gov
10
County
Johnson County, Tennessee - Comptroller of the Treasury - TN.govcomptroller.tn.gov
All sources verified as of 2025 Tax Year

See the Full Picture of Your Home Costs

Property taxes are just one piece of homeownership. HonestCasa helps you understand your total monthly cost and explore safe ways to access your home equity.

Total Monthly Cost

Mortgage + taxes + insurance + HOA

Equity Growth

Track how your equity grows over time

Safe Equity Access

Options for projects or debt payoff

Run Your ScenarioTry Calculator

Free • No credit check • 2-minute estimate