Take two houses near Princeton with the same assessed value. One sits inside town limits and the other sits just outside them. Johnston County's 2026 tax chart shows three lines. Every owner pays the county rate of 51 cents per $100. Owners outside any town pay a county Fire Protection Service District rate of 11.5 cents. Owners inside Princeton pay a town rate of 58.5 cents, which is one of the higher municipal rates on the chart. Both houses get fire protection. The bills just record it in different places.
The house outside town shows fire protection as its own line. The house in town pays for it through the 58.5-cent rate. If you compare Princeton's rate with the rates of other towns on the county's 2026 chart without knowing that, you're comparing numbers that don't measure the same things.
The Same Fire Service, Billed Two Ways
In 2024, Johnston County began replacing its patchwork of 26 fire protection service districts with one countywide district. A report by County Fire Marshal Ryan Parker, dated February 26, 2024, says commissioners agreed by consensus on February 19, 2024 to abolish the old districts and create a single district covering all unincorporated territory. The old districts included one for Boon Hill and Princeton. Today the county's district page lists the resolutions creating the new district and abolishing the old ones as adopted.
A town's land isn't automatically included. Under the county's report, territory inside a town's limits joins the district only if the town's governing body agrees by resolution. The county says the district covers the Town of Wilson's Mills and all county land outside municipalities.
For the same 2026 tax year, the two Princeton-area houses look like this:
| Where the home sits | County rate | Fire district rate | Town rate | Combined rate per $100 |
|---|---|---|---|---|
| Inside Princeton town limits | $0.510 | Not billed | $0.585 | $1.095 |
| Unincorporated land near Princeton | $0.510 | $0.115 | Not billed | $0.625 |
The in-town total is higher, and the town rate also pays for police, streets and other town services. The table hides one thing, though. Part of the 58.5 cents does the same job as the 11.5-cent district line on the county side.
Where the Fire Money Sits in Princeton's Budget
The fire money appears in the general fund of Princeton's FY2026-27 budget. Account 10-530-0100, labeled "FIRE TAX," is budgeted at $209,698. It's the only funded item in the Fire & Rescue section. The year before, the FY2025-26 budget carried $201,694 on the same line.
Compare that with the general fund's main ad valorem tax revenue line for FY2026-27, which is budgeted at $1,045,092. The fire line equals about one-fifth of that figure. The town says it contracts with the Princeton Volunteer Fire Department for fire protection. Johnston County Emergency Services lists the Princeton Fire Department with two Princeton-area stations and Chief Adam Stanley.
The way Princeton has set that amount is the key point. A Citizen Portal summary of the September 14, 2026 board meeting is an AI-generated digest of the town's meeting video, not official minutes. It reports that commissioners described a "historical practice of matching the county fire tax rate." They also reviewed the existing fire contract, drafted in February 2021, and talked about past rate swings from about 5 cents up to 14 and then down to 11.5.
The latest of those swings came from the county. JoCo Report reported in June 2025 that commissioners cut the countywide fire tax from 14 cents to 11.5 cents for FY2025-26, after a revaluation that raised average home values by 70.6 percent. Even at 11.5 cents, the rate stayed above the 9.6-cent revenue-neutral rate. The 11.5-cent fire rate carried into FY2026-27 unchanged, while the county's general rate fell to 51 cents, as JoCo Report covered in June 2026.
So the county has set the benchmark, and the town has followed it inside its own rate.
In September, Princeton Kept the Fire Cost in Its Own Budget
Joining the county district would have changed that. In-town parcels would get the 11.5-cent district line like everyone outside town, and the fire payment would come out of the town budget. Princeton's board looked at that option twice in 2026.
On August 3, county staff presented to the board on how the countywide district and its 11.5-cent tax would pool revenue across participating areas. According to Citizen Portal's account of that meeting, commissioners raised concerns about losing local control, uncertain future tax projections and the chance of rising costs as full-time staffing needs grow. No action was taken.
On September 14, the item came back. The Citizen Portal digest says a board member who also serves with the Princeton fire department recused himself. Several commissioners argued against giving taxing authority to the county and stressed local accountability for what residents pay. Commissioner Martin moved that the town "pass on joining" the county proposal. The motion passed 3-0, and the board committed to working with the fire department on an amended contract.
The county side keeps moving too. Minutes from the Johnston County Fire Commission show it approved a recommendation in June 2026 for the countywide district to pay 100 percent of tanker costs for Princeton and several other departments. In July 2026 it approved a revised procurement plan that again assigned the full cost of Princeton's tanker to the district. The Fire Commission's September 2026 minutes list ongoing work on cost-sharing, apparatus, staffing compensation, budgeting and possible department mergers. The same Princeton department now gets money from the county district for the land around town and from the town budget for the land inside it.
The September vote keeps the in-town share of fire funding a town decision. Future changes to it will come through Princeton's budget and its contract with the department, even if the county's 11.5-cent rate stays where it is.
The Meeting on the Calendar
The town has posted a public meeting on the "Princeton Fire Tax & Johnston County Fire Protection Service District" for Thursday, October 29, 2026, at 7 p.m. at the Princeton Community Center, 107 N. Pearl St. The notice on the Town of Princeton homepage doesn't include an agenda or say what action, if any, is planned. The renegotiated fire department contract the board promised in September is the open item to watch.
If you're pricing a home in or around Princeton, here's how to read the tax picture:
- Confirm which side of the town line the parcel is on. The county's Zone Lookup map shows fire district coverage. A parcel outside town limits carries the 11.5-cent district line and no town rate.
- Compare combined rates, not town rates. For 2026 that's $1.095 per $100 inside Princeton and $0.625 outside it. The in-town figure covers fire protection along with everything else the town provides.
- Treat the fire portion of the town rate as open. It has matched the county rate in the past, but the September vote means future changes will come from Princeton's board and its contract talks.
- Read the town budget line, not just the rate. The "FIRE TAX" line in Princeton's annual budget shows what the town plans to pay for fire service each fiscal year.
This is general information about how local tax rates are set, not tax, legal or financial advice. Please confirm the details for your own property with the county tax office or a qualified professional.
FAQ
Do homeowners inside Princeton's town limits pay the county fire district tax? The county describes the countywide district as covering Wilson's Mills and land outside municipalities. In September 2026, Princeton's board voted not to join. In-town fire funding comes from the town's general fund through its "FIRE TAX" budget line.
Did Princeton's tax rate change for 2026? No. The county's chart lists Princeton at 58.5 cents per $100 for both the 2025 and 2026 tax years. The county's general rate fell from 52 cents to 51 cents.
Who provides fire protection in Princeton? The town contracts with the Princeton Volunteer Fire Department, which the county lists as the Princeton Fire Department with two Princeton-area stations.
Could Princeton still join the county district? The county's process lets a town join by resolution of its governing body. Princeton's most recent recorded action, on September 14, 2026, declined to join for now and started work on amending the existing contract.
If you own a home in Princeton and want to know how its tax bill compares with similar homes just outside town limits, The Thomas Parker Realty Group can go through the numbers with you, side by side. Start with a free home valuation, and we'll show you the full cost picture behind that value.
