Property tax in Johnson County, Indiana is calculated by applying your taxing district’s rate to your property’s assessed value after deductions, with a constitutional cap limiting the final bill to 1% of gross assessed value for a primary residence, 2% for other residential and agricultural property, and 3% for commercial property. In 2026, certified gross tax rates across the county’s districts run from about $1.14 to $3.99 per $100 of assessed value.1Indiana Department of Local Government Finance. 2026 Certified Tax Rates by District Bills come due in two equal installments on May 10 and November 10.
How Your Bill Is Calculated
Three numbers decide what you owe: your assessed value, your deductions, and your district’s tax rate. The Johnson County Assessor sets the assessed value each year through a process called trending, which adjusts values to approximate what the property would sell for on the open market.2Indiana General Assembly. Indiana Code 6-1.1-4-4.5 – Annual Adjustment of Assessed Value of Real Property Values also change when you add a room, finish a basement, or make other improvements.
Deductions (homestead, over-65, disabled veteran, and others) are subtracted from the assessed value. The remainder is multiplied by your district’s rate to produce the gross tax. The circuit breaker credit then caps the final bill. For a homestead assessed at $200,000 in a district taxed at $2.00 per $100, the gross tax before deductions would be $4,000, but the 1% homestead cap would hold your actual bill to $2,000.
Tax Rates by District in 2026
Your rate depends on the combination of taxing units serving your parcel: township, school district, city or town, library, and fire protection. Each unit submits a budget to the Department of Local Government Finance, which certifies the final rates. In 2026, the lowest certified rates sit around $1.14 per $100 of assessed value in parts of Greenwood served by the Greenwood school district, and the highest reach roughly $3.99 per $100 in Edinburgh.1Indiana Department of Local Government Finance. 2026 Certified Tax Rates by District Your specific rate appears on your TS-1 tax bill. Small rate differences translate to hundreds of dollars annually, so it’s worth checking.
The 1% Homestead Cap and Other Circuit Breaker Credits
Indiana’s constitution caps property tax as a percentage of gross assessed value, and the credit is applied to your bill automatically. You don’t file for it.3Indiana Department of Local Government Finance. Fact Sheet – Circuit Breaker Caps The caps are:
- 1% of gross assessed value for a homestead (your primary residence)
- 2% for other residential property, agricultural land, and long-term care facilities
- 3% for commercial, industrial, and business personal property
On a homestead assessed at $180,000, your property tax can never exceed $1,800 regardless of the local rate. The credit shows up as a line item on your TS-1. In Johnson County’s higher-rate districts, this cap is often the single biggest factor holding bills down.
Deductions That Lower Your Assessed Value
Deductions reduce the assessed value the rate is applied to, which lowers your bill directly. Most require an application filed with the Johnson County Auditor by December 31 of the assessment year to take effect on the following year’s bill.
Standard and Supplemental Homestead Deduction
If you own and live in your home as your primary residence, the standard homestead deduction is the largest break available. For the 2025 assessment year (taxes paid in 2026), the deduction is $48,000. For the 2026 assessment year (taxes paid in 2027), it drops to $40,000.4Indiana General Assembly. Indiana Code 6-1.1-12-37 – Standard Deduction for Homesteads The phasedown continues through 2029, with the flat-dollar deduction reaching zero by 2030.
A supplemental homestead deduction is calculated automatically on top of the standard deduction, applying a percentage reduction to the assessed value that remains. That percentage rises each year to partially offset the shrinking standard deduction, starting at 40% in 2025 and increasing through 2030. The two deductions together still provide meaningful relief, but the net effect on your bill will shift as the transition plays out.
Over-65 Credit and Deduction
Homeowners aged 65 and older can qualify for a credit that caps their annual tax increase at 2%, meaning the bill cannot rise more than 2% above the prior year. Adjusted gross income cannot exceed $60,000 on a single return or $70,000 for joint filers or co-owners.5Department of Local Government Finance. State Form 43708 – Application for Senior Citizen Property Tax Benefits These income thresholds are adjusted annually for cost-of-living beginning with pay year 2027. Apply through the Johnson County Auditor with proof of age and income. One application covers the credit and any additional senior deductions you qualify for.
Disabled Veteran Deduction
Veterans with a service-connected disability of at least 50% can receive a deduction equal to the disability percentage. A veteran rated 70% disabled gets a 70% reduction in assessed value, and a 100% rating eliminates property tax on the homestead.6Indiana General Assembly. Indiana Code 6-1.1-12-14.5 – Deduction for Disabled Veteran Eligibility requires at least 90 days of military service, an honorable discharge, and documentation from the U.S. Department of Veterans Affairs or the Indiana Department of Veterans’ Affairs.
Mortgage Deduction (Repealed)
The mortgage deduction that once subtracted up to $3,000 from assessed value no longer exists. Indiana repealed it effective January 1, 2023. No new applications are accepted, and the deduction no longer appears on tax bills.
Form 11 vs. the TS-1
Two documents arrive each year, and they are easy to confuse. The Form 11 (Notice of Assessment of Land and Improvements) comes first and shows your assessed value, broken into land and improvements.7Department of Local Government Finance. Notice of Assessment of Land and Improvements Form 11 It is not a bill. The TS-1 (Tax Comparison Statement) arrives later and is the actual bill, showing assessed value, deductions applied, the gross tax rate for your district, the circuit breaker credit, and the net tax due.8Department of Local Government Finance. TS-1 Tax Comparison Statement
The TS-1 also contains your 18-digit parcel number, which identifies your property for all tax transactions.9Indiana Department of Local Government Finance. Treasurers Tax Statement TS-1 for 2026 You’ll need it to pay online or verify your account. It also appears on prior tax receipts and through the county’s GIS mapping system. The statement splits your total into the two installments and lists the exact amount due for each.
Payment Deadlines and Methods
Property tax installments are due May 10 and November 10.10Indiana General Assembly. Indiana Code 6-1.1-22-9 – Tax Installment Due Dates Exceptions Delinquent Penalty The Johnson County Treasurer accepts payment several ways:
- E-check online, with no service fee11Johnson County, Indiana. Property Tax Payment Options
- Credit card online at 2.55% per transaction, with a $1.55 minimum fee11Johnson County, Indiana. Property Tax Payment Options
- Mailed check to the Treasurer’s office at the Johnson County Government Center in Franklin, postmarked by the due date
- A physical drop box at the Government Center in Franklin
E-check is the clear choice for online payment. On a $2,000 installment, paying by credit card adds about $51 in fees. Electronic payments through the Treasurer’s portal generate an immediate confirmation.
What Happens If You Pay Late
Penalties escalate fast. If you pay within 30 days of the due date and have no prior delinquencies on the parcel, the penalty is 5% of the unpaid amount. If you have any prior delinquent taxes or penalties on the same property, or if you miss the 30-day window, the penalty is 10%.12Indiana General Assembly. Indiana Code 6-1.1-37-10 – Penalties for Delinquent Taxes
In each subsequent year the taxes remain unpaid, an additional 10% penalty is added the day after each installment due date, applied to the principal amount of the delinquent taxes.12Indiana General Assembly. Indiana Code 6-1.1-37-10 – Penalties for Delinquent Taxes A $3,000 bill left unpaid for two years can easily grow past $4,000 in penalties alone.
If your property becomes delinquent for three or more installments totaling at least $25, it becomes eligible for the county’s annual tax sale.13Johnson County, Indiana. Tax Sale Information At the sale, an investor purchases a lien on your property. After a Treasurer’s sale, you have one year to redeem the property by paying all delinquent taxes, penalties, and costs. If you don’t redeem in that period, the lien purchaser can petition for a tax deed and take ownership.
Appealing an Assessment That Looks Too High
If the assessed value on your Form 11 seems too high, you can challenge it by filing a Form 130 (Taxpayer’s Notice to Initiate an Appeal) with the Johnson County Assessor. The deadline is June 15 of the assessment year when the Form 11 is mailed before May 1. Each parcel needs its own petition.
The process begins with an informal conference. If you reach agreement, both sides sign a stipulation that goes to the county’s Property Tax Assessment Board of Appeals (PTABOA) for approval. If you can’t agree, the PTABOA holds a formal hearing where a hearing officer reviews your evidence and makes a recommendation, and the board issues a determination.
If you disagree with the PTABOA’s decision, you have 45 days to appeal to the Indiana Board of Tax Review. The strongest appeals use comparable sales data showing similar nearby properties sold for less than your assessed value. Believing the bill is too high isn’t enough; you have to show the valuation itself is wrong.