Last updated 2026-07-09
TL;DR
Property tax rates range from 0.32% in Hawaii to 2.23% in New Jersey. The national median annual bill on a single-family home is roughly $2,800. Your actual bill depends on your state's effective rate, your county's assessment ratio, and any exemptions you qualify for. Every state lets you appeal an assessment you think is wrong.
What is the average property tax rate by state?
The number that actually lets you compare house property taxes across states is the effective tax rate: the tax you pay divided by the home's market value. It cuts through the noise of different assessment ratios and exemptions that make posted millage rates useless for comparison.
The Tax Foundation's 2024 analysis of Census Bureau data puts the national average effective rate at about 0.90% of home value [1]. That sounds tiny. Multiply it by a $400,000 house and you get $3,600 a year.
Here's the full picture. The table below uses effective rates from the Tax Foundation and Lincoln Institute of Land Policy data, ordered from lowest to highest [1][2].
| State | Effective Rate | Median Home Value (2023) | Est. Annual Bill |
|---|---|---|---|
| Hawaii | 0.32% | $636,000 | $2,035 |
| Alabama | 0.41% | $172,000 | $705 |
| Colorado | 0.51% | $539,000 | $2,749 |
| South Carolina | 0.56% | $243,000 | $1,361 |
| Nevada | 0.57% | $422,000 | $2,405 |
| West Virginia | 0.59% | $119,000 | $702 |
| Wyoming | 0.61% | $302,000 | $1,842 |
| Louisiana | 0.62% | $198,000 | $1,228 |
| Delaware | 0.66% | $338,000 | $2,231 |
| Utah | 0.66% | $501,000 | $3,307 |
| Arizona | 0.67% | $408,000 | $2,734 |
| Arkansas | 0.68% | $167,000 | $1,136 |
| Idaho | 0.69% | $393,000 | $2,712 |
| Tennessee | 0.71% | $295,000 | $2,095 |
| Mississippi | 0.72% | $156,000 | $1,123 |
| New Mexico | 0.73% | $266,000 | $1,942 |
| Montana | 0.74% | $385,000 | $2,849 |
| California | 0.75% | $746,000 | $5,595 |
| North Carolina | 0.80% | $305,000 | $2,440 |
| Virginia | 0.82% | $376,000 | $3,083 |
| Kentucky | 0.83% | $197,000 | $1,635 |
| Indiana | 0.85% | $221,000 | $1,879 |
| Georgia | 0.87% | $301,000 | $2,619 |
| Florida | 0.89% | $388,000 | $3,453 |
| Oklahoma | 0.90% | $187,000 | $1,683 |
| Oregon | 0.91% | $449,000 | $4,086 |
| Washington | 0.94% | $530,000 | $4,982 |
| Missouri | 0.97% | $228,000 | $2,212 |
| North Dakota | 0.98% | $248,000 | $2,430 |
| Minnesota | 1.02% | $338,000 | $3,448 |
| Maryland | 1.07% | $397,000 | $4,248 |
| South Dakota | 1.14% | $249,000 | $2,839 |
| Massachusetts | 1.23% | $598,000 | $7,355 |
| Maine | 1.36% | $335,000 | $4,556 |
| Michigan | 1.38% | $224,000 | $3,091 |
| Kansas | 1.39% | $195,000 | $2,711 |
| Iowa | 1.50% | $202,000 | $3,030 |
| Pennsylvania | 1.58% | $242,000 | $3,824 |
| Ohio | 1.59% | $213,000 | $3,387 |
| Nebraska | 1.63% | $242,000 | $3,945 |
| Rhode Island | 1.63% | $395,000 | $6,439 |
| New York | 1.64% | $411,000 | $6,740 |
| Wisconsin | 1.73% | $269,000 | $4,654 |
| Texas | 1.74% | $305,000 | $5,307 |
| Vermont | 1.83% | $356,000 | $6,515 |
| New Hampshire | 1.93% | $395,000 | $7,622 |
| Illinois | 2.07% | $267,000 | $5,527 |
| Connecticut | 2.15% | $358,000 | $7,697 |
| New Jersey | 2.23% | $450,000 | $10,035 |
Alaska has no statewide property tax, but local municipalities levy their own; the effective rate runs roughly 1.00% to 1.50% depending on the borough [3]. The District of Columbia sits around 0.57%.
A few caveats on any table like this. Statewide averages hide huge county swings. In Illinois, effective rates in Cook County routinely differ from downstate counties by nearly a full percentage point. In California, Prop 13 caps assessed value growth at 2% per year, so a longtime homeowner's effective rate sits well below the state average [4]. Treat the numbers above as the honest best estimate, not a promise.
Which states have the highest property taxes?
New Jersey has held the top spot for years. The state's Division of Taxation reports an average effective rate of 2.23%, and median annual bills in Bergen, Essex, and Union counties regularly clear $10,000 [5]. High home values make it worse. You're applying a high rate to an expensive base.
Connecticut, Illinois, New Hampshire, Vermont, and New York fill out the priciest six. They tend to lean hard on property taxes to fund schools, offer no real circuit-breaker relief for working-age homeowners, and, in New York's case, split into fractured local taxing districts that each stack their own levy.
Texas is its own story. No state income tax, and the state covers part of the gap through property taxes. The 1.74% effective rate looks moderate next to New Jersey, but applied to fast-appreciating Sun Belt home values, the dollar bills get serious. The Texas Comptroller's Property Tax Assistance Division documents median county rates from under 1% in rural West Texas to over 2.5% in some suburban Dallas-Fort Worth counties [6].
If you own in one of these high-rate states, see our deeper look at what states have the highest property taxes and our state appeal guides for Texas, Illinois, New Jersey, and New York.
Which states have the lowest property taxes?
Hawaii's 0.32% effective rate is the lowest in the country, and it's a little misleading. Home values there run so high that even a tiny rate produces a real bill. A $636,000 median home yields a $2,035 annual bill, which beats what a homeowner pays in Alabama ($705) or West Virginia ($702) despite Hawaii's lower rate.
The genuinely cheap states pair low rates with modest home values: Alabama, West Virginia, Louisiana, Mississippi, and Arkansas. A retiree on a fixed income in rural Alabama or Mississippi can pay under $1,000 a year in property taxes. That's the real affordability story.
People ask whether any state charges zero property tax. None does. No state fully exempts all residential property, though some come close for certain groups (senior freezes, full disabled-veteran exemptions). For the full breakdown, see states with no property tax and what states don't have property tax.
How is property tax calculated, and why does your bill differ from the state average?
Your tax bill has three moving parts: the assessed value of your property, the assessment ratio your jurisdiction uses, and the millage rate (or rates, since counties, municipalities, school districts, and special districts each levy their own).
Assessed value is not always market value. Some states assess at 100% of market value (California technically does, before Prop 13 adjustments). Others use a fraction. In Tennessee, the residential assessment ratio is 25%, so a $300,000 home is assessed at $75,000 before the millage applies [7]. That's why raw millage rates posted by counties can look shocking or confusingly low until you know the assessment ratio underneath them.
The formula: (Market Value x Assessment Ratio) / 1,000 x Millage Rate = Annual Tax.
Exemptions knock down the assessed value before you apply the rate. A $50,000 homestead exemption in Florida means you apply the millage to assessed value minus $50,000 [8]. That one exemption saves a homeowner in a 1% effective rate area $500 a year. Some exemptions are flat dollar amounts, some are percentage reductions, and a few freeze your assessed value outright once you pass a certain age.
If your county's assessment ratio or your property's assessed value is wrong, that's the thing to fight. A lower assessment saves you money every year, compounded, for as long as you own the home. That math is why a DIY appeal is almost always worth the few hours it takes.
What exemptions can lower your property tax bill in most states?
Homestead exemptions are the most widely available. Most states offer them to owner-occupants, and you usually apply once and you're done. Florida's Save Our Homes cap limits assessment increases to 3% per year once you have the homestead exemption [8]. California's Prop 13 caps the annual increase at 2% [4]. Both mean longtime owners pay far below the rate applied to recent buyers. Controversial, but real.
Senior exemptions and senior freezes are the second big category. A freeze locks your assessed value at a set level so your taxes can't rise even as your neighborhood climbs. Requirements vary wildly: some states cap income around $30,000 to $40,000, others go up to $75,000 or more.
Disabled veteran exemptions range from partial reductions to full exemptions on the primary residence. Texas fully exempts the homestead of a 100% service-connected disabled veteran under Texas Tax Code Section 11.131 [6].
Circuit-breaker programs cap the share of income that property taxes can eat. When your tax passes that cap, the state pays the difference as a credit. About 33 states run some version of a circuit breaker, according to Lincoln Institute research, though eligibility rules differ sharply [2].
If you haven't applied for every exemption you qualify for, that's free money you're leaving behind before you even think about an appeal.
How much does property tax cost the average American homeowner?
The Census Bureau's American Community Survey puts median annual real estate taxes paid by owner-occupants at $2,795 nationally (2022 5-year estimate) [9]. It's the best single number we have. It's also a median across wildly different markets, so read it with that in mind.
Break it down by income and the picture sharpens. The Urban Institute's work on tax burden shows property taxes consume a higher share of income for lower-income homeowners than for wealthier ones, because their homes make up a bigger slice of their total wealth [10]. Picture a retired schoolteacher in New Jersey with a $90,000 pension and a $12,000 property tax bill. That's 13% of gross income going to the county before a dollar of income tax.
Property taxes now bring in more than $1 trillion a year in total U.S. collections, according to Census Bureau government finance data [9]. Local governments live on this revenue. That's why assessment offices have an institutional reason to push values up, and why appeals almost always require the homeowner to make the first move.
How do property tax rates compare across states? (ranked table)
For a cleaner ranking view, see our states ranked by property tax, property tax percentage by state, and property tax ranking by state guides, which go deeper on methodology.
The pattern the data shows: states without income taxes often make up for it with higher property or sales taxes. Texas, New Hampshire, and Florida all skip the state income tax, and all land in the top third for property tax burden on homeowners [1][6].
High-value states can carry low rates and still hand you a big bill. California's 0.75% rate on a $746,000 median home produces a $5,595 bill, more in dollar terms than Nebraska's 1.63% rate on a $242,000 home ($3,945). Rate and value work together. Neither one alone tells you what you'll pay.
For trend context and updated figures, see property tax by state 2024 and property tax by state 2025.
Do property taxes differ a lot within a state, by county?
Yes. Enormously. This is the fact most national comparisons skip.
In New York, Nassau and Westchester counties on Long Island run effective rates above 2%, while some upstate counties top 3%. New York City itself, because of how its assessment classes work, can produce lower effective rates on Class 1 residential properties. The state average of 1.64% captures none of that.
In Texas, Travis County (Austin) ran an effective rate near 1.8% on recent sales, Bexar County (San Antonio) ran around 1.9%, and some suburban counties topped 2.4% [6]. County data matters more to your actual bill than any state average.
For county-level detail, we cover cases like Washington County, MN property tax and Shelby County property tax, where local rates, exemption rules, and appeal deadlines break from the state norm.
The practical takeaway: pull your county assessor's published millage rates and assessment ratio before you assume the statewide average applies to you.
What about personal property taxes and car property taxes by state?
Real property taxes on your home are separate from personal property taxes, which some states levy on vehicles, boats, business equipment, and other tangible assets. Virginia, for one, has a statewide personal property tax on vehicles administered at the county level; Fairfax County's rate is $4.57 per $100 of assessed value as of 2024 [11].
About 27 states impose some form of annual vehicle personal property tax. The rest either dropped it or never had it. For the full breakdown of which states tax cars each year and at what rates, see car property tax by state and personal property tax by state.
Don't confuse these with the one-time title tax or sales tax you pay when you buy a vehicle. The annual levy that shows up on your bill year after year is the one we're talking about here.
When should you appeal your property tax assessment?
Appeal whenever your assessed value tops what you could realistically sell the house for. That's the core test in most states.
Hard data on appeal success rates is thin. The best available comes from the Lincoln Institute and individual state studies. Cook County, Illinois data shows roughly 60% to 70% of residential appeals get some reduction when the homeowner files with comparable sales evidence [12]. The catch: most homeowners never file. The National Taxpayers Union estimates fewer than 5% of eligible homeowners appeal in a given year.
Deadlines are firm. Miss one and you wait a full year. Most states set them 30 to 90 days after assessment notices go out. New York runs its grievance period in May for most municipalities. Texas sets a May 15 deadline, or 30 days from the notice, whichever is later [6]. Florida requires you to file with the Value Adjustment Board by the 25th day after the property appraiser mails the TRIM notice, usually in mid-September [8].
The evidence you need is comparable sales: closed sales of similar homes near yours in the 6 to 12 months before your assessment date. Pull them from your county assessor's public records or a free county GIS portal. If your neighbors' comparable homes sold for less than your assessed value, you have a case.
For homeowners who want to file without handing a contingency firm 25% to 40% of the savings, the TaxFightBack DIY appeal kit walks through evidence collection, form prep, and hearing procedure state by state. You keep 100% of what you save.
How to lower your property tax bill starting this year
Start with your assessment notice. Read the numbers slowly. The assessed value, the assessment ratio, and the resulting taxable value should all be spelled out. If anything looks wrong, write it down.
Check every exemption you qualify for before you do anything else. Call your county assessor's office and ask what programs exist for homeowners, seniors, veterans, and disabled persons. The homestead exemption alone saves the average homeowner several hundred dollars a year in most places, and plenty of eligible people never claim it.
Then pull comparable sales. Your county's public records portal is free. Look for homes close in square footage, age, and condition that sold within 6 to 12 months of your assessment date. If three or more comparable sales average out below your assessed value, you have a viable appeal.
File before the deadline. Missing it by one day costs you a full year. Keep a copy of everything you file, get a confirmation of receipt, and mark the hearing date on your calendar.
At the hearing, stay factual and short. You're not arguing that taxes are too high. You're arguing that your assessed value is higher than market value. Present your comps, point to the gap, and let the math talk.
For the full step-by-step, the TaxFightBack DIY appeal kit is built for exactly this. For state-specific filing guides, see our pages on How to Appeal Property Taxes in Florida, Georgia, New York, and New Jersey.
Frequently asked questions
What state has the highest property tax rate?
New Jersey has the highest effective residential property tax rate in the country at about 2.23%, per Tax Foundation analysis of Census Bureau data. Connecticut (2.15%) and Illinois (2.07%) follow. New Jersey's median annual bill tops $10,000 in many counties once the high rate hits elevated home values.
What state has the lowest property tax rate?
Hawaii has the lowest effective rate at about 0.32%, but high home values mean the dollar bill isn't the smallest. The lowest actual dollar bills tend to land in Alabama (around $705 median annually), West Virginia, and Louisiana, because they pair low rates with modest home values.
Which states have no property tax?
No state eliminates property tax entirely for all homeowners. Some offer full exemptions to specific groups, such as 100% disabled veterans in Texas, and a few run programs that effectively zero out the bill for low-income seniors. For the closest options, see our full guide on states with no property tax.
How do I find the exact property tax rate for my county?
Go to your county assessor's or auditor's official website and find the current millage rate schedule or tax rate table. Many counties post these as PDFs updated each year. Your assessment notice also lists the rates applied to your property. Use the county's own published figures rather than statewide averages.
How is property tax calculated on a house?
Multiply the market value by your state or county's assessment ratio to get assessed value. Subtract any exemptions to get taxable value. Then multiply by the combined millage rate (county + municipality + school district + any special districts), dividing by 1,000 since mills are per $1,000 of value. The result is your annual bill.
Can I appeal my property tax assessment myself without hiring a firm?
Yes, and it's usually straightforward. You file a form with your county assessment board, attach comparable sales showing your home is overvalued, and appear at a short informal hearing. Contingency firms charge 25% to 40% of any savings they win. A DIY appeal with a $200 filing fee that saves you $1,200 a year costs you nothing beyond your time.
What is the national average property tax rate?
The national average effective property tax rate on owner-occupied homes is about 0.90% of market value, per Tax Foundation analysis. The national median dollar bill is about $2,795 a year, per Census Bureau American Community Survey 2022 5-year estimates. Both figures hide enormous variation by state and county.
Do states with no income tax charge higher property taxes?
Usually yes. Texas, New Hampshire, Florida, and Washington skip a broad-based state income tax, and all land in the upper third for property tax burden nationally. Tax Foundation state tax burden comparisons confirm the offset pattern, though it isn't perfect: Nevada has no income tax and a moderate 0.57% property tax rate.
How does California's Prop 13 affect property tax rates there?
Proposition 13, passed in 1978 and codified in California Revenue and Taxation Code Section 51, limits assessed value growth to 2% per year and caps the base tax rate at 1% of assessed value. A homeowner who bought in 2000 pays tax on a far lower base than a 2023 buyer, even for identical neighboring homes. The effective rate for longtime owners runs well below the state average.
Are property taxes deductible on my federal income tax return?
Yes, but the Tax Cuts and Jobs Act of 2017 capped the state and local tax (SALT) deduction at $10,000 a year ($5,000 if married filing separately). If you're in a high-property-tax state already paying $10,000 or more in combined state income and property taxes, additional property tax gets no federal deduction benefit. That cap is set to expire after 2025 without congressional action.
What is the deadline to appeal a property tax assessment?
Deadlines vary by state and sometimes by county. Texas: May 15 or 30 days after the appraisal notice, whichever is later. New York: typically the fourth Tuesday in May for most towns. Florida: 25 days after the TRIM notice, usually mid-September. Miss the deadline and you wait a full year. Check your county assessor's website for the exact date.
How much can I realistically save by appealing my property tax assessment?
It depends on how overassessed you are. Cook County, Illinois data shows roughly 60% to 70% of residential appeals with comparable sales evidence get some reduction. A 10% cut in assessed value on a $300,000 home in a 1.5% effective rate area saves $450 a year, every year, compounding for as long as you own the property. That math makes even a modest appeal worth the effort.
Does Texas really have high property taxes despite no state income tax?
Yes. Texas has no state income tax but an effective property tax rate of about 1.74%, among the highest in the country. Texas Comptroller data shows some suburban DFW county rates topping 2.5%. On a $305,000 median home, that's roughly $5,307 a year, more than most states with income taxes.
What senior property tax exemptions or freezes are available?
Most states offer senior exemptions or assessment freezes for homeowners above a set age, typically 62 to 65, often with an income limit. Texas freezes school district taxes for homeowners 65 and over. Florida adds a $50,000 exemption for seniors with household income below about $35,167 (adjusted annually). Check your county assessor's website for current income thresholds.
Sources
- Tax Foundation, "Property Taxes by State": Effective property tax rates by state, national average approximately 0.90%
- Lincoln Institute of Land Policy, "Significant Features of the Property Tax": State-level assessment ratios, circuit-breaker program counts, and comparative property tax data
- Alaska Department of Commerce, Community, and Economic Development, property tax overview: Alaska has no statewide property tax; municipal rates vary by borough
- California State Board of Equalization, Proposition 13 overview: Prop 13 limits assessed value growth to 2% per year and caps the base rate at 1%
- New Jersey Division of Taxation, property tax information: New Jersey average effective property tax rate of 2.23% and median bills over $10,000 in several counties
- Texas Comptroller of Public Accounts, Property Tax Assistance Division: Texas county effective rates, disabled veteran full exemption under Tax Code Section 11.131, and May 15 appeal deadline
- Tennessee Comptroller of the Treasury, Division of Property Assessments: Tennessee residential assessment ratio of 25% of appraised value
- Florida Department of Revenue, property tax overview: Florida $50,000 homestead exemption, Save Our Homes 3% cap, and 25-day TRIM notice appeal deadline
- U.S. Census Bureau, American Community Survey, Housing Characteristics: National median annual real estate taxes paid by owner-occupants approximately $2,795 (2022 5-year ACS); total U.S. property tax collections over $1 trillion annually
- Urban Institute, "State and Local Backgrounders: Property Taxes": Property taxes consume a higher share of income for lower-income homeowners relative to wealthier households
- Fairfax County, Virginia, Department of Tax Administration: Fairfax County personal property tax rate of $4.57 per $100 of assessed value as of 2024
- Cook County Assessor's Office, assessment appeal information: Roughly 60-70% of residential appeals in Cook County result in some reduction when comparable sales are presented
- California Revenue and Taxation Code, Section 51 (Prop 13 codification): Prop 13 2% annual assessed value growth cap and 1% base rate ceiling codified in California law