Estimated Tax Notice

Personal holds small model house over stacks of coins

Each year, an estimated tax notice will be mailed out to Johnson County property owners with information about property tax revenue. This is not a tax bill and should not be paid.

In March 2021, the Kansas Legislature passed K.S.A. 79-2988, which requires Kansas County Clerks to send taxpayers notification of the revenue neutral rate (RNR) compared to the proposed rate for each taxing subdivisions. Taxing subdivisions are prohibited from levying an ad valorem property tax that exceeds the RNR without first holding a public hearing and passing a resolution.

Learn more about K.S.A. 79-2988.

Estimated Tax Notice: The Basics

Sample estimated tax notice mailer for 2023

Johnson County Government will mail all Johnson County property owners an estimated tax notice on behalf of all of their taxing subdivisions.

This notice is not a bill and does not include information on special assessments that may be charged. It is solely a notice of whether your subdivisions plan to exceed the revenue neutral rate (RNR) for the upcoming budget.

The notice will include:

  • information on specific property values and taxes
  • dates, times and locations for upcoming public hearings for taxing subdivisions that plan to exceed the RNR

Frequently Asked Questions

What is the revenue neutral rate?

The revenue neutral rate (RNR) is the tax rate that would generate the same property tax revenue as levied the previous tax year, using the current tax year’s total assessed valuation. Your property as a Johnson County property owner includes, but is not limited to:

  • State
  • County
  • City
  • School district
  • Library
  • Park and Recreation district

Please note a rise in appraised property value can bring an increase in property tax revenue – even if the mill levy rate goes down.

Residents and elected officials talk during a budget open house event

What are ad valorem property taxes?

Ad valorem property taxes are taxes based on the assessed value of a property.  The most common ad valorem property tax examples include:

  • Real estate: land and the home and/or other buildings on the land
  • Personal property: trailers, motor homes, golf carts, motorbikes, business machinery and more
  • State Assessed Utilities: pipelines, natural gas, electrical lines and railroad

Property tax statements will be issued after mill rates are finalized and taxes are calculated, on or before November 1.

Front of a two-story farm house.

How are my property taxes used?

Depending on where you live, your property taxes fund the county, state, schools, cities and other taxing subdivisions.

To see how Johnson County Government uses your tax dollars to fund hundreds of programs and services for our community, visit our budget section of the website.

Woman delivering meal in a plastic bag to an elderly woman

How does the county value my property?

The Johnson County Appraiser locates, identifies and values all taxable property within the county, providing equalization of all such properties to ensure fair taxation. The state closely monitors counties for their accuracy in valuing property.

Johnson County has consistently been found to be in compliance with the state requirements since 1992 when the state directive was issued. Learn more about appraisals.

Magnifying glass surrounded by building and house stencils.