$ PlainPropertyTax

Methodology & Data Sources

Primary Data Source

All data comes from the US Census Bureau's American Community Survey (ACS) 5-Year Estimates, covering the survey years 2019 through 2023. The ACS is the most comprehensive source of county-level property tax and housing data in the United States, used by researchers, policymakers, and real estate professionals nationwide.

Census Tables Used

We pull the following ACS tables directly from the Census Bureau API:

  • B25077: Median value of owner-occupied housing units — used for effective tax rate calculations
  • B25103: Median real estate taxes paid — the primary property tax metric
  • B19013: Median household income — used to calculate tax burden ratios
  • B25091: Mortgage status by monthly housing costs — used for cost-burdened homeowner analysis

Derived Metrics

  • Effective Tax Rate: Median real estate taxes paid ÷ median home value. This is an estimate of the effective rate — the actual amount paid relative to home value — not the nominal millage rate set by local governments.
  • Tax Burden: Median real estate taxes ÷ median household income. Measures the share of income consumed by property taxes.
  • County Rankings: Counties are ranked nationally on effective tax rate, median taxes paid, and tax burden. Rankings enable comparison across states that use different assessment practices.

Coverage

PlainPropertyTax covers 3,153 counties and county-equivalents in all 50 states and the District of Columbia, plus state-level summaries aggregating county data.

Processing Pipeline

We pull ACS 5-Year Estimate data tables directly from the Census Bureau API for all 3,153 counties and county-equivalents. Our ETL pipeline processes the data through several stages:

  • Download ACS tables B25077, B25103, B19013, and B25091 for every county-level FIPS code in the United States
  • Compute effective tax rates by dividing median real estate taxes paid (B25103) by median home values (B25077)
  • Compute tax burden ratios by dividing median taxes by median household income (B19013)
  • Build national and state-level rankings for all derived metrics, enabling cross-state comparison
  • Aggregate county data into state-level summaries showing statewide medians and ranges

No data is fabricated or editorially modified. All base values come directly from the Census Bureau's published ACS estimates. Derived metrics (effective tax rates, burden ratios, rankings) use straightforward arithmetic documented on this page.

Update Schedule

The Census Bureau publishes new ACS 5-Year Estimates annually, typically in December. Each release reflects data collected over the preceding five calendar years. We update our database within 30 days of each new Census release. The 5-year pooling method provides reliable estimates even for small counties but means the data represents a rolling average rather than a single point in time.

Limitations

  • ACS figures are survey estimates with margins of error. Small counties with fewer respondents have larger uncertainties.
  • ACS data reflects taxes actually paid by homeowners in the survey year, not the statutory tax rate set by local governments. Exemptions, assessment freezes, and assessment caps mean actual payments can differ significantly from applying the nominal rate to market value.
  • Data is published with an approximate 12-18 month lag from the survey year. Rapid changes in home values or local tax rates may not be fully reflected.
  • Effective tax rates are median-to-median ratios (median taxes / median home value), which may differ from rates computed for individual properties.
  • Always verify property tax information with your local county assessor's office before making financial decisions.

Not Affiliated

PlainPropertyTax is not affiliated with the US Census Bureau, any county assessor's office, or any government agency. This site provides informational data only and does not constitute tax or financial advice.