Local taxes › Johnson County
Johnson County
Property tax rates, local option sales tax and state payments to the county and its cities.
Property tax rates
Typical combined rate per $1,000 of taxable value, and the county government’s own share of it.
| Year | In cities | Rural | County’s rural levy |
|---|---|---|---|
| FY27 | $36.88 | $28.98 | $10.19 |
| FY26 | $37.37 | $28.71 | $10.34 |
| FY25 | $39.49 | $28.69 | $10.04 |
| FY24 | $37.92 | $28.28 | $9.75 |
| FY23 | $36.98 | $26.99 | $9.73 |
| FY22 | $36.97 | $27.09 | $9.94 |
| FY21 | $37.11 | $27.21 | $10.12 |
| FY20 | $36.38 | $27.17 | $10.18 |
Cities, FY27
| City | Typical rate | Since FY22 |
|---|---|---|
| Coralville | $39.47 | +6.8% |
| Hills | $32.71 | +6.3% |
| Iowa City | $40.11 | +4.7% |
| Lone Tree | $28.97 | +0.2% |
| North Liberty | $36.61 | +7.0% |
| Oxford | $41.68 | +12.1% |
| Shueyville | $31.54 | -1.2% |
| Solon | $35.83 | +2.3% |
| Swisher | $35.14 | +10.9% |
| Tiffin | $36.88 | +0.2% |
| University Heights | $35.89 | +4.4% |
| West Branch | $35.19 | -2.6% |
Taxable value
$11.68B in 2025 valuations, +16.4% since 2020. By kind of property:
- Homes70%
- Farmland and farm buildings3%
- Commercial24%
- Industrial1%
- Utilities and railroads2%
- Other0%
Local option sales tax collected
| FY24 | FY23 | FY22 | FY21 | FY20 | FY19 | FY18 | FY17 |
|---|---|---|---|---|---|---|---|
| $2.4M | $1.9M | $1.9M | $2.0M | $1.8M | $1.7M | $1.6M | $1.6M |
State payments to the county and its cities
| Program | FY27 | FY26 | FY25 | FY24 | FY23 | FY22 |
|---|---|---|---|---|---|---|
| Local option sales tax | $552,713 | $3.4M | $2.9M | $2.4M | $1.9M | $2.2M |
| Homestead property tax credit | – | $6.4M | $6.1M | $5.7M | $5.4M | $5.2M |
| Ag land and family farm tax credits | $287,621 | $362,454 | $386,110 | $390,237 | $361,735 | $373,000 |
| Business property tax credit | – | – | $4.5M | $5.9M | $4.6M | $4.7M |
| Elderly and disabled property tax credit | – | $35,100 | $31,706 | $39,516 | $38,600 | $35,914 |
| Military service property tax credit | – | – | – | $38,238 | $39,398 | $41,006 |
Who received them, FY26
- Johnson County$6.8M
- City of Tiffin$1.1M
- City of Solon$814,283
- City of Lone Tree$454,413
- City of University Heights$423,747
- City of Swisher$298,520
- City of Hills$292,814
The county’s budget
Johnson County plans to spend $164.9M in FY27, from property taxes, state and federal money, fees and its reserves. It spent $134.0M in FY25.
- Public safety & legal services$44.4M
- Capital projects$30.4M
- Debt payments$22.7M
- Physical health & social services$21.8M
- Administration$19.3M
- Roads & transportation$12.7M
- Parks, libraries, extension & environment$8.8M
- Services to residents (records, elections, licenses)$4.3M
- Other$353,303
Its property tax levies, FY27
Dollars per $1,000 of taxable value. Everyone in the county pays the countywide levies; people outside cities also pay the rural ones, which mostly pay for roads and rural services.
- General Basic · countywide$3.36
- Debt Service · countywide$1.90
- General Supplemental · countywide$0.98
- Countywide · countywide$6.24
- Rural Basic · rural$3.95
- Total Rural · rural$10.19
From county budgets and annual financial reports filed with the Department of Management.
School districts
School districts that tax property in Johnson County.
Clear Creek-AmanaClear Creek-Amana (Clear Creek)CollegeHighlandIowa CityLisbonLone TreeMid-PrairieMount VernonSolonWest BranchWest LibertyWilliamsburg
Typical rates are medians across the county’s tax districts, leaving out TIF districts and farmland inside cities. Data from the Iowa Data Hub (Departments of Management and Revenue).