Johnson County, Kansas tax rates break into two main pieces: a property tax levy of 24.110 mills imposed by the county itself, and a county sales tax totaling 1.475%. Neither figure is what you actually pay. Property owners also owe school district, city, and special district levies that typically bring the combined rate to somewhere between 100 and 140 mills, and shoppers pay the 6.5% Kansas state sales tax plus any city add-on on top of the county’s share.
Property Tax Mill Levy
A mill is one dollar of tax per $1,000 of assessed value. The county’s 24.110 mills splits into 17.276 for county government, 3.812 for the library system, and 3.018 for parks and recreation.1Johnson County Kansas. Frequently Asked Questions
School districts add the biggest layer. For 2024–25, district mill levies ran from 51.34 in Shawnee Mission to 67.09 in Spring Hill, with Blue Valley at 53.60, Gardner Edgerton at 59.74, DeSoto at 61.30, and Olathe at 63.20.2Kansas Department of Revenue. School Tax Rates by County and School District, 2024-25 Your city then adds its own mills for police, fire, and streets, and any special taxing district you sit inside piles on more. Add it all together and the aggregate rate for most addresses lands in the 100 to 140 mill range.
Each jurisdiction sets its levy by dividing its approved budget by the total assessed value inside its boundaries. When property values rise, the same levy produces more revenue, which is why your tax bill can go up even in a year the mill rate holds flat or falls.
How the Mill Levy Turns Into Dollars
Kansas taxes different property classes on different percentages of appraised market value. Residential property is assessed at 11.5% of appraised value; commercial and industrial property is assessed at 25%.3Kansas Legislative Research Department. Kansas Property Tax Cycle A home appraised at $400,000 has an assessed value of $46,000, and the mill rate applies to that figure. A commercial building appraised at the same $400,000 has an assessed value of $100,000, so its bill at the same mill rate is more than twice as high.
County appraisers must update values every year and physically inspect each parcel at least once every six years.4Kansas Office of Revisor of Statutes. Kansas Code 79-1476 – Statewide Reappraisal of Real Property Johnson County’s 2026 revaluation report showed values up roughly 6% overall from 2025.5Johnson County Kansas. Johnson County 2026 Revaluation Report Shows Balanced Growth Stabilization
Sales and Use Tax Rates
Johnson County’s own sales tax totals 1.475%, assembled from six pieces: a 0.500% general tax, a 0.100% stormwater tax, two public safety taxes at 0.250% each, a 0.250% courthouse tax, and a 0.125% research triangle tax. Combined with the 6.5% Kansas state rate, the base before any city add-on is 7.975%. Cities layer their own rate on top, so the number at the register depends on where you shop. Roeland Park, for example, reaches a combined 9.475%.6City of Roeland Park. Sales Tax Rates
Some shopping centers sit inside Community Improvement Districts or Transportation Development Districts that add their own sales tax to fund infrastructure for the project. A Transportation Development District can add up to 1% by itself, and combined with a CID surcharge the total in those spots climbs well above the standard rate.
Groceries
Kansas eliminated the state’s 6.5% sales tax on qualifying grocery items as of January 1, 2025.7Office of the Governor of Kansas. Governor Kelly Announces Food Sales Tax Completely Eliminated County and city taxes still apply, so you continue to pay the local share on food. In Roeland Park, the grocery rate dropped from 9.475% to 2.975% once the state portion came off.6City of Roeland Park. Sales Tax Rates
Use Tax on Out-of-State Purchases
Kansas also charges a compensating use tax on purchases from out-of-state retailers when sales tax wasn’t collected at the time of sale. The use tax matches the rate that would have applied locally. Purchases from the five states with no general sales tax (Alaska, Delaware, Montana, New Hampshire, and Oregon) are automatically subject to Kansas use tax.8Kansas Department of Revenue. Sales Tax and Compensating Use Tax
Property Tax Payment Deadlines
Property tax payments follow a split schedule in Kansas. The full amount, or the first half, is due by December 20 of the tax year. The second half is due by May 10 of the following year.9Kansas Department of Revenue. Property Tax Calendar Miss either deadline and statutory interest starts accruing on the unpaid balance. Properties that stay delinquent long enough can end up at a tax lien auction, with publication fees added before the sale.
If December is going to be tight, pay the first half on time and defer the rest to May. Splitting the payment is almost always cheaper than missing the full one.
Tax Relief Programs for Homeowners
Kansas runs two refund programs that put money back in qualifying Johnson County homeowners’ pockets. You cannot claim both in the same year, so if you qualify for both, compare the refund amounts first.
Homestead Refund
The Homestead Refund (filed on Form K-40H) reimburses a portion of property taxes paid on a primary residence. For the 2025 tax year, you must have been a Kansas resident all year, owned and occupied a home valued at $350,000 or less, and had total household income of $43,389 or less. You also need to meet at least one of these: age 55 or older for the entire year, blind or permanently disabled all year, having a dependent child who lived with you all year, or being a disabled veteran or the surviving spouse of a service member killed in the line of duty.10Kansas Department of Revenue. Kansas Homestead Refund Programs
SAFESR
SAFESR (Selective Assistance for Seniors) refunds 75% of the property taxes actually paid on a primary residence.11Johnson County Kansas. Property Tax Relief Programs For the 2025 tax year, you must be 65 or older for the entire year (born before January 1, 1960) and have household income of $25,380 or less.12Harvey County, KS. Homestead Refund and SAFESR
Appealing Your Property Valuation
Your tax bill is driven by the appraised value on your valuation notice, and if that number looks too high you can challenge it. Request an informal hearing with the Johnson County Appraiser’s office within 30 days of the mailing date on the notice.13Kansas Office of Revisor of Statutes. Kansas Code 79-1448 – Complaints or Appeals to County Appraiser Notices go out in spring, so the window closes quickly. Bring evidence: recent comparable sales nearby, a licensed appraisal, or photos of damage or condition problems the county may not have accounted for.
The hearing is about the value, not the tax amount. If the outcome doesn’t satisfy you, you can escalate to the Kansas Board of Tax Appeals for a formal review. One procedural rule matters: you cannot file both a valuation appeal and a payment-under-protest on the same property in the same tax year, so pick one path. Payment-under-protest deadlines track the tax dates — December 20 if you pay your own taxes, January 31 if a mortgage company pays, or May 10 for second-half payments.14Johnson County Kansas. Property Value Appeals