Three Johnson County offices; the Appraiser, Records & Tax Administration (RTA) and Treasury and Financial Management are actively involved in the yearly taxation calendar. These offices are essential to three important functions: valuation of property, calculation of taxes and rates (mill levies), and the collection of taxes.
Tax Bill Collecting
Tax Bills are mailed in mid November. The first half of taxes is due on or before December 20th. If the first half is not paid by then, it begins to accrue interest.
If the first half is paid on or before December 20th, the second half will be due on or before May 10th of the following year. Second half tax bills will be mailed out in April.
Property taxes are collected in arrears. For example; the current tax year we are collecting is 2020. The first half is due 12/21/2020* and the second half is due 5/10/2021.
*If the due date falls on a weekend, then the due date becomes the next business day.
Real Estate Taxes
After December 20th and before May 10th, the first half payment plus interest can be paid. If payment is not made on or before May 10th, the full tax plus interest must be paid. There is no longer the option of paying just the first half.
If taxes are due and unpaid for three years, the property is subject to a Tax Foreclosure suit by the County. The property can then be sold at public auction. Anyone that has delinquent real estate taxes in the County cannot bid at these auctions.
Personal Property Taxes
The first half tax must be paid on or before December 20th. After that date, the full amount of Personal Property taxes are due plus interest. Full unpaid personal property taxes are sent to the Sheriff for collection in March. If the first half taxes are paid in December, the second half is due on or before May 10th. Second half unpaid personal property taxes are sent to the Sheriff for collection in July.