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Levying Taxes

Taxes are levied against property based on the rates as permitted by voters, collected by the Collector and then distributed back to the taxing entities.  In other words, the Johnson County Collector bill and collects property taxes on behalf of the taxing entities within the County.

Assessed Value

Assessed value is a percentage of market value. In order to calculate the assessed value, multiply the market value by the adjustment factor which applies to the type of property being considered. The property types are agricultural property, commercial property and residential property. The adjustment factors are as follows:

  • Agricultural Property 12%

  • Commercial Property 32%

  • Residential Property 19%

Total Tax Rate

The levy is sometimes referred to as mill levy because the rate is actually set per $100 of assessed valued.  The Johnson County Assessor determines the assessed value, but your tax levy (or rate) is set by the officials within each taxing jurisdiction.  To determine the total tax due, the assessed value is multiplied x each levy for each district and then a sum of all tax is displayed as a total tax due.

(Assessed Value/100)          x         Tax Rate          =          Tax Levied

     (21,903/100)                 x           7.6697           =           $1679.90

Setting Tax Rates

Tax rates (levies) are set each year by local taxing jurisdictions within the limits set by the Missouri Constitution and laws.  Rates are based on revenues that had been permitted for the prior year with an allowance for growth based on the rate of inflation.  Projected revenue needs for the current taxable year are divided by assessed valuation of the taxing jurisdiction with values from new construction and improvements, and any increments in personal property valuation, held aside.  The resulting tax rate becomes the permitted rate for the year if it falls within the ceiling permitted that local government.

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