Johnson County, Kentucky Property Taxes

What Are Effective Property Tax Rates Across Johnson County?

Local government entities set tax rates, which vary widely across Johnson County. Each year, the county estimates its budget for public services and divides that total by the assessed value of all taxable property within its jurisdiction.

Below, compare Johnson County's effective property tax rate to other counties in Kentucky or the U.S. median of 1.02%.

Johnson County's median effective rate stands at 1.05%, which is higher than the national median of 1.02%. Within Johnson County, the highest rate is found in Offutt at 1.08%, while Tutor Key has the lowest at 1.05%.

These variations reflect differences in local school district levies, special assessment districts assessments, and special district bonds — which compound the base county rate.

Property tax bills in Johnson County are based on the assessed value of a home, not its market price alone. Local taxing authorities apply the county’s tax rate to that assessed value to determine the annual bill, so a homeowner’s payment depends on both the property’s valuation and the tax rates set by local governments. For a county with a median home price of $52,125, even small changes in assessment can affect what a homeowner owes.

Bills can vary widely across the county. The 25th percentile tax bill is $187, while the 75th percentile is $1,266, and the 90th percentile reaches $14,000. Median tax bills also differ by city, with Wittensville at $501 and Offutt at $454. Compared with the national median property tax rate of 1.02% and the national median property tax bill of $2,400, Johnson County homeowners may see lower or much higher costs depending on where they live and how their property is assessed.