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Welcome to the Johnston County, North Carolina Tax Administration Office.  Tax Administrator is Sheila Garner

General Information

North Carolina's property tax is a locally assessed tax, billed and collected by the counties. For almost all the segments of the property tax, January 1 is the tax lien date. In other words, an individual owning property as of that date is liable for property taxes in the county where the property is located. The primary exception to this rule is motor vehicle property tax, which is reviewed in the Types of Property To Be Taxed section.

Under North Carolina General Statute 105-289, The Department of Revenue's Property Tax Division is charged with the duty to exercise general and specific supervision over the valuation and taxation of property by taxing units throughout the State.

All public service company property is appraised by the Department of Revenue and the appraised values are allocated to the proper taxing jurisdiction for billing and collecting.

Parkside Village