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. This pamphlet, titled 'Valuation & Taxation - Putting the Pieces Together' is intended to assist you with a better understanding of the valuation, appeal and taxation process provided by the State of Kansas Statutes.
Residential Real Estate Property over $20,000 in appraised value
Properties valued less than $20,000 receive a school general credit determined by the assessed value and the school general mill rate.
Assessed Value * Mill Levy + Non Mill Levy Tax (Special Assessments/Intangibles) - School General Credit = Tax Due
Example: 3,162 * .156071 (156.071) + 89.00 - 46.00 = $536.50
Non-Residential Property without any Special Assessments or Intangible Tax
Assessed Value * Mill Levy = Tax Due
Example: 2,294 * .094783 (94.783) = $217.44
Non-Residential Property with Special Assessments or Intangible Tax
Non-residential properties do not receive the school general credit.
Assessed Value * Mill Levy + Non Mill Levy Tax (Special Assessments/Intangibles) = Tax Due
Example: 5,000 * .116041 (116.041) + 1,068.00 = $1,648.21
*A mill is a monetary unit equal to 1/1000 of a US dollar. One mill on a $1,000 assessed value will raise $1.00 in taxes. A mill levy of 156.071 should be represented by .156071 when using the above calculations.
The Records and Tax Administration computes the mill levies for each local taxing authority by dividing the portion of the taxing authority's budget that is property tax funded by the taxable assessed value in the taxing authority's service area.
For more information on mill levies, please contact the Records and Tax Administration at (913) 715-0775 or visit their website at http://rta.jocogov.org/.
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 2013. The first half is due 12/20/2013 and the second half is due 5/12/2014. The 2014 tax year will not be due until 12/20/2014.
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.
- Sample Personal Property Bill
- Sample Real Estate Bill
- Please be certain this tax statement covers your property. Johnson County is not responsible if taxes are paid on the wrong property.
- Full year tax is owed on all Personal Property owned as of Jan. 1, 2013. Kansas law makes no provision for pro-ration. (Except trucks over 16,000 lbs. and types of watercraft)
- First half taxes are due on or before Dec. 20, 2013. If first half taxes are not paid by this date, the full amount, including interest becomes due (for personal property only, not real estate). Second half taxes are due on or before May 12, 2014. If taxes are not paid by the due dates, interest of 6% per annum in 2013 and 6% per annum in 2014 will be added as provided by law. Effective January 1, 2012, interest of 12% per annum will be added on delinquent taxes exceeding $10,000.
- Make checks payable to the Johnson County Treasurer. Please write your bill number on the check. You will receive a receipt by mail.
- Pay online with a check, Visa, MasterCard, or Discover at http://treasurer.jocogov.org. You will need your property number and bill number to make a payment. There is a $1.00 charge for each eCheck transaction. There will be a convenience fee of 2.4% charged for each credit card transaction.
- Payments received in our office can be made with personal check, cashier's check, money order or Discover card. Cash payments can only be made in person at the Treasurer's Office.
- Please forward your bill to your mortgage company, if they are responsible for payment.
- Prior year delinquent taxes must be paid before current year taxes, and the most delinquent year must be paid first (Personal Property taxes only). Your current year payment will be applied to any delinquent personal property tax on your account. We may choose to return your payment if the outstanding tax is excessive.
- When paying Real Estate taxes, the current tax, or the most recent delinquent year must be paid first.
- Partial payments on taxes will not be accepted.
- Payment is not required if Personal Property (Not Real Estate) taxes are less than $5.00.
- There will be a $30.00 service charge per each returned check.
- If you wish to protest your taxes, Complete the tax protest form and FILE A COPY WITH THE COUNTY TREASURER'S OFFICE ON OR BEFORE DECEMBER 20 WITH YOUR PAYMENT. (If at least one-half (1/2) of the taxes are paid by an escrow agent, a protest of the taxes must be filed no later than the following January 31.) If taxes are paid after these deadlines, any protest of the taxes must be filed at the time the taxes are paid.
- If you need to change your mailing address, click here, or fill out the address change section on the remittance portion of your bill and return with your payment in the enclosed envelope.