$ PlainPropertyTax

National rankings · ACS 2024

Property Tax Rankings by State and County

Every U.S. state and county ranked by what property tax actually costs, from Hawaii at 0.27% of home value to New Jersey at 2.11%.

0.27%
lowest (Hawaii)
2.11%
highest (New Jersey)
7.8x
spread, low to high

Short answer: Hawaii has the lowest property taxes in the United States, at an effective rate of 0.27% of home value; New Jersey has the highest, at 2.11%.

No U.S. state is entirely free of property tax; every state funds local government through it, so states are separated by rate, not by whether they levy one at all. Ranked by median tax divided by median home value across all 51 jurisdictions, the burden spans roughly 7.8x from bottom to top. Dollar bills rank differently from rates, because home values differ so much by state. Open the full profiles for Hawaii and New Jersey.

Effective rate is the median annual property tax divided by the median home value, ACS 2024. It is the comparison that survives crossing state lines: a $9,590 bill in New Jersey and a $2,239 bill in Hawaii say very little on their own until each is set against what homes there actually cost. Use the calculator or county compare tools to translate a rate into dollars for your market.

According to the U.S. Census Bureau, these rankings are drawn from the 2020–2024 American Community Survey 5-year estimates (table B25103), covering all 51 U.S. jurisdictions and 3,152 counties. See our methodology.

The 12 lowest effective property tax rates by state

Median tax ÷ median home value, ACS 2024

effective rate

What this shows States at this end of the list tend to pair modest local levies with high home values, or to shift local revenue onto sales and income tax instead. Each bar links to the state profile below.

Source U.S. Census Bureau, ACS 5-Year Estimates (B25103) As of 2024

The rate ranking and the bill ranking are not the same list

All 51 jurisdictions plotted against the national median rate (0.8%) and median bill ($2,730). California, highlighted, ranks 34th of 51 by rate but 7th by bill, 27 places apart, because 0.7% of a $734,700 median home is $5,124 a year. U.S. Census Bureau, ACS 5-Year Estimates (B25103). 2×2 strategic matrix plotting 51 entities by Effective rate (% of home value) (X) and Median annual bill ($) (Y), with a crosshair dividing the plot into four quadrants. Steep rate, big billModest rate, big billSteep rate, smaller billBelow both medians 0%0.5%1%1.5%2%2.5% $0$2,000$4,000$6,000$8,000$10,000$12,000 Effective rate (% of home value) Median annual bill ($) ACS 2024 CA
All 51 jurisdictions plotted against the national median rate (0.8%) and median bill ($2,730). California, highlighted, ranks 34th of 51 by rate but 7th by bill, 27 places apart, because 0.7% of a $734,700 median home is $5,124 a year. U.S. Census Bureau, ACS 5-Year Estimates (B25103).

The upper-left corner is the group a rate-only ranking loses: 4 jurisdictions sit below the national median rate while their owners still pay a bill at or above the national median. The lower-left corner, 21 jurisdictions, is the one that is lower on both measures.

All 51 states and DC, ranked by effective property tax rate

#StateEff. rateMedian taxHome value
1Hawaii0.27%$2,239$839,100
2Alabama0.38%$788$209,900
3Nevada0.47%$2,027$435,400
4Colorado0.48%$2,602$539,400
5Arizona0.48%$1,879$394,500
6South Carolina0.48%$1,251$259,000
7Idaho0.49%$2,038$418,600
8Tennessee0.50%$1,442$286,700
9Delaware0.50%$1,768$352,000
10Utah0.52%$2,525$489,400
11West Virginia0.53%$865$162,600
12Arkansas0.55%$1,040$188,000
13Louisiana0.55%$1,180$216,500
14Wyoming0.57%$1,767$309,700
15District of Columbia0.58%$4,312$737,100
16North Carolina0.66%$1,896$288,900
17California0.70%$5,124$734,700
18New Mexico0.70%$1,731$248,100
19Montana0.72%$2,693$375,800
20Mississippi0.72%$1,215$169,800
21Virginia0.73%$2,790$383,700
22Indiana0.74%$1,614$218,200
23Kentucky0.75%$1,544$205,600
24Florida0.76%$2,730$359,000
25Georgia0.77%$2,341$303,300
26Oklahoma0.80%$1,599$199,800
27Washington0.81%$4,556$564,600
28Oregon0.81%$3,876$477,600
29Missouri0.85%$1,948$230,300
30Maryland0.97%$4,093$419,900
31North Dakota0.99%$2,468$249,900
32Minnesota1.02%$3,357$329,300
33Maine1.02%$3,036$296,600
34South Dakota1.06%$2,724$257,400
35Massachusetts1.07%$5,992$562,100
36Alaska1.11%$3,901$352,900
37Rhode Island1.21%$4,900$404,200
38Michigan1.25%$2,904$231,600
39Kansas1.29%$2,798$217,200
40Pennsylvania1.30%$3,311$254,500
41Ohio1.31%$2,822$214,800
42Iowa1.39%$2,897$208,000
43Wisconsin1.42%$3,792$266,500
44Texas1.49%$4,232$283,800
45Nebraska1.49%$3,549$238,600
46New York1.55%$6,582$423,800
47Vermont1.59%$5,039$316,600
48New Hampshire1.66%$6,667$402,500
49Connecticut1.81%$6,643$366,900
50Illinois2.01%$5,298$263,300
51New Jersey2.11%$9,590$454,400

Where tax filers report real-estate taxes

This is a different measure from the ACS homeowner median above. The IRS SOI county file records tax-year 2022 returns reporting real-estate taxes on Schedule A; it does not measure every homeowner or a statutory tax rate. The table aggregates the published county rows by state and keeps both the filer denominator and the reported amount visible. Read the IRS SOI source notes.

#StateFilers reportingAvg. reportedReporting returns
1MarylandMD · IRS SOI 202217.2%$6,010523,320
2District of ColumbiaDC · IRS SOI 202217.2%$6,71259,220
3CaliforniaCA · IRS SOI 202213.8%$10,0402,493,060
4UtahUT · IRS SOI 202213.0%$4,326188,160
5VirginiaVA · IRS SOI 202212.8%$6,503490,590
6New JerseyNJ · IRS SOI 202212.1%$12,159552,160
7OregonOR · IRS SOI 202211.5%$6,270228,000
8MassachusettsMA · IRS SOI 202210.9%$9,204382,310
9WashingtonWA · IRS SOI 202210.8%$8,138397,120
10ColoradoCO · IRS SOI 202210.6%$4,902301,050
11ConnecticutCT · IRS SOI 202210.4%$10,690186,440
12HawaiiHI · IRS SOI 202210.4%$3,79370,100
13GeorgiaGA · IRS SOI 202210.0%$5,451456,470
14New YorkNY · IRS SOI 20228.8%$12,798838,270
15MinnesotaMN · IRS SOI 20228.5%$5,994226,380
16MontanaMT · IRS SOI 20228.3%$4,90839,590
17IdahoID · IRS SOI 20228.2%$4,37364,310
18DelawareDE · IRS SOI 20228.2%$4,13440,930
19IllinoisIL · IRS SOI 20228.1%$10,010465,310
20ArizonaAZ · IRS SOI 20227.7%$4,226252,270
21NevadaNV · IRS SOI 20227.3%$5,732109,520
22Rhode IslandRI · IRS SOI 20227.3%$7,07841,050
23North CarolinaNC · IRS SOI 20227.2%$4,792336,560
24New HampshireNH · IRS SOI 20227.1%$10,27651,150
25South CarolinaSC · IRS SOI 20226.9%$3,965159,680
26TexasTX · IRS SOI 20226.8%$10,524873,790
27FloridaFL · IRS SOI 20226.6%$9,860711,180
28KansasKS · IRS SOI 20226.6%$6,11276,740
29AlabamaAL · IRS SOI 20226.5%$3,008123,430
30PennsylvaniaPA · IRS SOI 20226.1%$7,699367,090
31MissouriMO · IRS SOI 20226.1%$5,309150,930
32OklahomaOK · IRS SOI 20226.1%$4,58988,100
33IowaIA · IRS SOI 20226.1%$5,81779,070
34MississippiMS · IRS SOI 20226.1%$3,39759,860
35NebraskaNE · IRS SOI 20226.1%$7,05747,230
36KentuckyKY · IRS SOI 20225.9%$4,46190,300
37AlaskaAK · IRS SOI 20225.8%$7,33716,840
38ArkansasAR · IRS SOI 20225.7%$3,47359,820
39VermontVT · IRS SOI 20225.7%$8,83216,880
40WisconsinWI · IRS SOI 20225.6%$7,068156,490
41New MexicoNM · IRS SOI 20225.6%$4,32947,940
42WyomingWY · IRS SOI 20225.6%$8,08412,600
43TennesseeTN · IRS SOI 20225.5%$5,056155,040
44MaineME · IRS SOI 20225.5%$6,64336,440
45MichiganMI · IRS SOI 20225.4%$6,979247,700
46LouisianaLA · IRS SOI 20225.1%$4,04586,800
47IndianaIN · IRS SOI 20224.9%$4,434140,260
48OhioOH · IRS SOI 20224.7%$7,066246,130
49South DakotaSD · IRS SOI 20224.7%$6,73014,790
50North DakotaND · IRS SOI 20224.7%$6,62812,300
51West VirginiaWV · IRS SOI 20224.3%$2,69721,190

“Average reported” is the pre-SALT-cap real-estate tax amount reported by the returns in this table. It is not a tax deduction, a household average, or a current bill estimate.

Every property tax ranking

The table above ranks states. These lists rank individual counties, and separate the two measures that get conflated most often: the rate (share of home value) and the bill (dollars paid).

States
Average Property Tax by State
All 50 states and DC ranked by median annual property tax bill.
Counties
Counties with the Lowest Property Tax Rates
The 50 counties with the smallest tax-to-home-value ratio in the country.
Counties
Counties with the Highest Property Tax Rates
Where property tax takes the largest share of a home value.
Counties
Counties with the Lowest Property Tax Bills
Smallest median annual bill in dollars, before adjusting for home value.
Counties
Counties with the Highest Property Tax Bills
Largest median annual bill in dollars, concentrated in high-value metros.
Counties
Fastest Property Tax Increases
Counties where the median bill climbed most across the ACS window.
Counties
Largest Property Tax Declines
Counties where the median bill fell most across the ACS window.

Lowest and highest effective rates at a glance

These quick links mirror the full table above and route to each state's county breakdown, appeal notes, and rent-vs-own context.

Five lowest rates

Five highest rates

Explore property tax data

Rankings are one slice of the portal. These hubs carry the county-level tables, tools, and research extracts that the state lists above summarize.

All states directory

ACS 2024 medians for every state and DC

County browser

3,152 county profiles with rates and bills

Property tax calculator

Estimate a bill from assessed value and local rate

Compare counties

Side-by-side rate and bill comparison

Address lookup

Find the county record for a ZIP or place name

Rent vs own

Property tax share of housing cost by county

Research: top states by bill

Long-window ACS extract with change columns

Research: mortgage gap

Where tax bills outpace mortgage principal nationally

Download full dataset

CSV and JSON of county-level ACS medians

Appeal hub

State-by-state appeal deadlines and filing links

Related guides

Download the ranking source extract: property-tax.csv (county-level ACS median tax, home value, and effective rate).

PlainPropertyTax is rendered directly from the U.S. Census Bureau's American Community Survey (ACS) 5-year estimates, no number is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error. Data current as of 2026-08-26.