Search or Pay Johnston County Property Taxes

This page helps with Property Tax tasks in Johnston County, North Carolina, including paying a bill, checking property tax records, reviewing valuation information, and finding the right Tax Administration contact.

Johnston County Tax Administration handles tax bills, collections, property valuation, listing, relief programs, and related questions. The myJohnstonCountyNC service is the county’s official online option for property tax payments.

Johnston County property tax payments

Use myJohnstonCountyNC property tax payment service to pay current or delinquent property taxes, view receipts, log in, pay as a guest, or manage paperless access.

• Choose whether to log in or continue as a guest.
• Select the property tax payment service.
• Follow the prompts to review the bill and submit payment.
• Save or print the receipt for your records.

Payment support: The online service is provided through PayIt, and the support options on the payment site can help confirm whether a payment, document, or request was submitted.

Johnston County tax bill and property record searches

The county also provides a public tax and property record search path. The Johnston County Basic Search lets users choose a search method and continue to tax and real property information.

Property record data is compiled from deeds, plats, and other public records. Use the record details as a starting point, and contact the Johnston County Tax Office when displayed data is unclear or needs review.

You can also use the county GIS page for links to property record cards, the tax bill search and payment application, the Tax Office website, and Register of Deeds searches.

Real property values and tax assessment

Johnston County real estate is assessed at 100% of market value as of January 1 of each reappraisal year. Real estate includes land, buildings, structures, improvements, and some manufactured homes when they meet the county’s real property requirements.

The real property office is responsible for valuing real estate and also administers Present Use Valuation, Property Tax Relief, and tax exemptions.

• List new buildings, additions, improvements, or deletions during the January 1 through January 31 listing period.
• Do not rely on a construction permit alone to satisfy the listing requirement.
• Maintenance such as painting, re-roofing, and landscaping does not require a listing form.
• Ownership is set on January 1 of the tax year for tax liability purposes.

Revaluation in Johnston County

Johnston County’s General Revaluation took effect January 1, 2025. New 2025 values are used to calculate tax bills beginning in summer 2025 and generally remain in place until the next revaluation, except for changes such as new construction.

North Carolina counties must conduct a revaluation at least once every eight years. Johnston County’s prior revaluation was completed in 2019.

During revaluation, appraisers review property values using tools such as aerial imagery, street-level images, sales data, the tax database, and field visits. In North Carolina, appraised value and assessed value are the same as of the effective revaluation date.

Property tax relief, exclusions, and deferments

North Carolina offers property tax relief programs for the permanent residence of qualified homeowners. Johnston County directs users to Tax Administration for program questions and application forms.

The Present Use Valuation program may defer taxes for qualified agricultural, horticultural, forestry, and certain aquatic-species land. When property leaves the program, deferred taxes for the current year and previous three years become due with interest.

Appeals and tax forms

Johnston County lists tax forms for real property valuation appeals, personal property appeals, listing, business personal property, Present Use Value, property tax relief, exemptions, motor vehicle exemptions, payment agreements, and related tax matters.

Real property value appeals will begin in February 2027. The county’s tax forms page also notes that real property valuation appeals for the prior appeal period were accepted until April 28, 2026 at 5:00 pm.

Registered motor vehicle property tax

North Carolina’s Tag & Tax Together program combines vehicle registration fees and vehicle property taxes into one renewal notice from NCDMV. Payment for the registration fee and taxes is not made at the Johnston County tax office.

Vehicle registration fees and vehicle property taxes are paid to NCDMV online, by mail with the renewal stub, or in person at a registration renewal office.

Johnston County Tax Administration contacts

Use the contact that matches your question so it reaches the right Tax Administration staff.

• Johnston County Tax Administration Office, 207 E. Johnston Street, Smithfield, NC 27577
  Phone: (919) 989-5130
  Fax: (919) 989-5614
  Email: [email protected]
  Hours: 8 am to 5 pm, Monday through Friday, excluding county holidays
• Tax Collection
  For tax bill questions, payment arrangements, wage garnishments, bank attachments, and foreclosure policies
  Phone: (919) 989-5120
  Mailing address: P.O. Box 451, Smithfield, NC 27577
• Tax Administration
  For listing property for taxation, property valuation, and Property Tax Relief information
  Phone: (919) 989-5130
  Mailing address: P.O. Box 368, Smithfield, NC 27577
• Registered motor vehicle billing
  Phone: (919) 989-5120
  Email: [email protected]