Property tax by state: all 50 states ranked for 2025

Last updated 2026-07-10

How does property tax actually work in the US?

There is no federal property tax. Every property tax in this country is a creature of state law, run by county or city governments, and the rules differ in ways that hit your wallet hard.

The formula is simple. Assessed Value x Tax Rate = Tax Bill. But "assessed value" is not the same as market value in most states. Some states assess at 100% of market value (California caps annual increases under Proposition 13 rather than the ratio itself). Others assess at a fraction, as low as 10% for residential property in Alabama ^[1]. And the "tax rate" on your bill is usually a stack of a dozen separate levies: city, county, school district, water district, fire district, and more.

So two neighbors in different states with identical $400,000 homes can face bills that differ by $8,000 or more a year. That is not a rounding error. That is a life-altering swing in housing cost, and it explains why smart buyers weigh property tax as carefully as they weigh the mortgage rate.

Learn two terms before you read any state comparison: effective rate and nominal rate. The nominal (or statutory) rate is set in law and applied to the assessed value. The effective rate is the tax as a share of the property's actual market value, which is what most rankings report because it lets you compare states with different assessment ratios head to head. Every rate comparison in this article uses effective rates on owner-occupied homes.

What are property tax rates by state in 2025?

Here are the effective property tax rates on owner-occupied homes, median real estate taxes paid, and median home values for all 50 states. The figures come from the Tax Foundation's 2024 report on state and local property taxes, which pulls from the US Census Bureau's American Community Survey ^[2][3]. These reflect the most recent full-year data available. Most states will not finalize 2025 levy figures until late 2025 or early 2026.

State	Effective Rate	Median Annual Tax	Median Home Value
Alabama	0.40%	$587	$179,400
Alaska	1.04%	$3,464	$338,000
Arizona	0.49%	$1,648	$368,100
Arkansas	0.61%	$928	$162,400
California	0.71%	$4,279	$659,400
Colorado	0.49%	$2,017	$494,900
Connecticut	1.79%	$6,153	$366,200
Delaware	0.55%	$1,570	$323,100
Florida	0.71%	$2,338	$355,000
Georgia	0.83%	$1,760	$245,900
Hawaii	0.27%	$1,893	$730,400
Idaho	0.44%	$1,817	$431,400
Illinois	1.95%	$4,744	$267,700
Indiana	0.75%	$1,308	$207,400
Iowa	1.43%	$2,241	$181,400
Kansas	1.33%	$2,445	$204,900
Kentucky	0.80%	$1,257	$193,300
Louisiana	0.55%	$1,091	$215,100
Maine	1.09%	$2,756	$295,700
Maryland	0.97%	$3,633	$398,200
Massachusetts	1.12%	$5,091	$492,900
Michigan	1.38%	$2,551	$207,800
Minnesota	1.02%	$2,915	$309,100
Mississippi	0.67%	$1,009	$165,000
Missouri	0.88%	$1,676	$216,700
Montana	0.57%	$2,285	$447,200
Nebraska	1.46%	$3,159	$240,400
Nevada	0.48%	$1,807	$407,900
New Hampshire	1.86%	$6,097	$388,900
New Jersey	2.23%	$9,345	$457,600
New Mexico	0.55%	$1,323	$249,400
New York	1.40%	$5,884	$470,700
North Carolina	0.70%	$1,668	$272,900
North Dakota	0.89%	$2,138	$274,400
Ohio	1.36%	$2,447	$206,200
Oklahoma	0.87%	$1,424	$186,200
Oregon	0.82%	$3,161	$430,400
Pennsylvania	1.36%	$3,020	$257,700
Rhode Island	1.30%	$4,483	$380,300
South Carolina	0.53%	$1,322	$287,100
South Dakota	1.01%	$2,285	$260,300
Tennessee	0.44%	$1,299	$319,100
Texas	1.60%	$3,872	$282,000
Utah	0.44%	$1,837	$477,600
Vermont	1.73%	$4,697	$329,300
Virginia	0.82%	$2,976	$386,300
Washington	0.84%	$4,030	$543,400
West Virginia	0.55%	$698	$147,800
Wisconsin	1.51%	$3,472	$261,800
Wyoming	0.55%	$1,380	$280,500

A few things jump out. Hawaii has the lowest effective rate at 0.27%, yet home values there are so high the median bill still tops $1,800. New Jersey sits at 2.23% with a high median value too, producing a median annual bill of $9,345, the steepest in the country ^[2]. Texas has no state income tax, and its property taxes carry that load: a 1.60% effective rate and a median bill of $3,872 ^[2].

Want to see where your state lands in the full ranking? Our detailed guide on how to compare property tax rates across states breaks it down further.

Which states have the highest property taxes?

By effective rate, the top five are New Jersey (2.23%), Illinois (1.95%), New Hampshire (1.86%), Connecticut (1.79%), and Vermont (1.73%) ^[2]. All five sit in the Northeast or Midwest, and all five lean hard on local property taxes to fund schools.

New Jersey is in its own league. The state has 564 separate municipalities, each setting its own levy, and school funding rides largely on local property taxes. The median homeowner in Bergen County paid over $10,000 in property taxes in recent years. That figure is not picked for shock value. It comes straight from Census Bureau data in the American Community Survey ^[3].

Illinois earns its own mention because the pain is concentrated. Cook County (Chicago) homeowners face assessment practices that investigative reporters and academics have picked apart. ProPublica Illinois found in 2017 that Cook County's system taxed low-value homes at far higher effective rates than high-value homes, a regressive result baked into the assessment method rather than the tax rates themselves ^[4]. Own in Cook County? Read our full guide on how to appeal property taxes in Illinois.

New Hampshire at number three surprises people, because the state has no broad income tax and no general sales tax. Property taxes are the price of that deal. Rates across New Hampshire towns average around $19 per $1,000 of assessed value, though individual towns swing widely.

For a full rundown of the priciest states, see our article on what states have the highest property taxes.

Which states have the lowest property taxes?

By effective rate, Hawaii (0.27%), Alabama (0.40%), Nevada (0.48%), Colorado (0.49%), and Arizona (0.49%) sit at the bottom ^[2]. Low rates don't always mean low bills, as Hawaii proves.

Alabama's low rate comes partly from its fractional assessment system. The state constitution caps residential property at 10% of fair market value, then applies millage to that assessed number ^[1]. A $300,000 home is assessed at $30,000 for tax purposes. That structural choice, written into state law, keeps bills low no matter how fast the market climbs.

Colorado has its own constitutional brakes. The Gallagher Amendment's legacy (repealed in 2020, but assessment ratios stay legislatively constrained) and TABOR (the Taxpayer's Bill of Rights) limit revenue growth ^[5]. Colorado's residential assessment ratio was 6.765% for 2023-2024, so a $500,000 home gets assessed at about $33,825. The legislature has stepped in several times lately to cut assessment ratios by hand and keep local governments from cashing in on fast-rising home values.

South Carolina hands out a different break: a 4% owner-occupied assessment ratio for primary homes versus 6% for second homes and rentals. The gap is large if you own a Charleston beach house you rent out.

Wondering if any state skips property taxes entirely? The answer is no. Our piece on states with no property tax explains what that claim really means.

How do assessment ratios change your real tax burden?

This is the most misread part of property tax comparisons, and getting it wrong leads homeowners to over or underestimate what they actually owe.

The effective rate handles the math for you: Annual Tax Bill / Market Value = Effective Rate. But the machinery underneath matters for appeals, because your county assessor sets the assessed value, and that is the number you fight.

Here is a concrete example. Two homes, same market value of $400,000:

State	Assessment Ratio	Assessed Value	Nominal Rate	Annual Bill	Effective Rate
Alabama	10%	$40,000	40 mills (4%)	$1,600	0.40%
New Jersey	100%	$400,000	2.23%	$8,920	2.23%
California	~100% (but capped)	$400,000	~1.1%	$4,400	1.10%
South Carolina (primary)	4%	$16,000	4-6%	$640-960	0.16-0.24%

When you appeal, you challenge the assessed value. In Alabama, proving your home is worth $350,000 instead of $380,000 saves you the difference times 10% times the mill rate. In New Jersey, that same correction saves you the full millage on a $30,000 cut in value. The appeal math changes even when the market-value overstatement is identical.

For a closer look at property tax percentage by state and how assessment ratios drive the spread, that guide covers the mechanics in detail.

What exemptions can reduce your property tax bill?

Every state offers at least one exemption, and most offer several. Miss one you qualify for and that money is gone. Here are the common ones.

Homestead exemptions exist in 40-plus states and cut the assessed value of your primary home. Florida's is among the most generous: the first $25,000 of assessed value is exempt from all taxes, and another $25,000 is exempt from non-school taxes, for a combined reduction of up to $50,000 ^[6]. Texas exempts $100,000 of a home's assessed value for school district taxes for homeowners who qualify for the general homestead exemption, a change voters passed through Proposition 4 in November 2023 ^[7].

Senior exemptions show up in most states, usually with income limits. In Georgia, homeowners 62 or older can apply for school tax exemptions that in some counties wipe out school taxes entirely on their primary residence. The threshold varies by county.

Veterans exemptions exist in every state, though the amount ranges from a few hundred dollars off the assessed value in some states to a full exemption on the primary home for 100% disabled veterans in Texas, Florida, and others ^[7][6].

Disability exemptions, agricultural use exemptions, and conservation easements fill out the rest. People miss these all the time, especially after inheriting property or moving from another state without knowing to reapply.

Application deadlines are hard and non-negotiable. In most states you must apply by a set date in the tax year to get the exemption that year. Florida's homestead deadline is March 1 ^[6]. Texas runs to April 30 ^[7]. Miss those dates and you wait a full year.

Own a car in a tax state? Our guide on car property tax by state explains which states tax vehicles and how the rates compare.

Why is your property tax bill higher than your neighbor's?

This happens more than you'd guess, and it's usually one of three things.

Your neighbor may have appealed and won a reduction. Assessments are not synced between properties. If your neighbor appealed five years ago and shaved $40,000 off their value, that cut stays in place while your untouched assessment tracks the market. The gap compounds year after year.

Your neighbor may hold a different exemption. A senior, veteran, or homestead exemption can knock tens of thousands off the assessed value. Move in recently and forget to apply, and you pay full freight.

Assessment methodology in large counties is often mass appraisal: statistical models run across big groups of properties instead of individual appraisals. Those models make mistakes. Homes on the edge of two neighborhood clusters can land in the wrong group. A finished basement gets counted as unfinished square footage, or the reverse. These errors are common enough that New York's Department of Taxation and Finance publishes guidance telling homeowners to review their property record cards for data errors ^[8].

The single most useful move: pull your property record card from the county assessor's website and check the listed square footage, bedroom count, bathroom count, and condition rating against what's actually in your home. Wrong square footage alone can be worth thousands in reduced taxes every year.

For property tax by state 2025 updates, including new exemption thresholds and recently passed legislation, check our running update page.

How do you appeal a property tax assessment in any state?

The appeal process is more uniform than people expect. The names shift, the deadlines shift, the evidence bar loosens or tightens, but the structure is almost always the same: file a protest, attend an informal hearing, escalate to a formal board if you have to.

Step one: find your appeal deadline. This is the date that matters most. Miss it and you wait a year. Deadlines are set by state statute and usually start the day the notice of assessment is mailed. Common ones: 30 days after the notice in many states, April 30 in Texas for most residential property ^[7], Grievance Day in late May for most of New York State ^[8], and April 1 in Florida for the Value Adjustment Board ^[6].

Step two: gather evidence. You need comparable sales showing homes like yours sold near the assessment date for less than your assessed value implies, or an independent appraisal, or documentation of specific defects. In most states the assessed value is presumed correct, so the burden of proof sits on you.

Step three: file the protest form. It's usually a one-page form on your county assessor's or appraisal district's website. In Texas, that's Form 50-132 (Notice of Protest), filed with your county Appraisal Review Board ^[7]. In New York, it's Form RP-524 (Complaint on Real Property Assessment), filed with your local assessor or board of assessment review ^[8].

Step four: the informal hearing. Most jurisdictions offer an informal meeting with an appraiser before the formal hearing. Bring printed comps, your property record card with corrections marked, and photos of any condition problems. Many cases settle right here.

Step five: the formal board hearing and beyond. If you don't settle informally, you present to a review board. Lose there and most states give you a further appeal to a state tax court or administrative tribunal. New Jersey has a full Tax Court system. Texas Appraisal Review Board decisions can go to district court or, for smaller amounts, to binding arbitration ^[7].

Want to do this yourself instead of handing a contingency firm 30% to 50% of your savings? TaxFightBack's DIY appeal kit walks you through each step with state-specific forms, comp selection worksheets, and hearing scripts.

State-specific step-by-step guides: Texas, New York, Florida, New Jersey, and Georgia.

What are typical property tax appeal deadlines by state?

There is no universal deadline. The table below covers appeal filing deadlines for the most populous states. Always confirm with your county assessor, since local extensions or new legislation can move these dates ^[7][8][6].

State	Appeal Deadline	Who You File With	Notes
Texas	May 15 or 30 days after notice, whichever is later	County Appraisal Review Board	Online filing available in most counties
California	Nov 30 or Sept 15 (county varies)	County Assessment Appeals Board	Some counties have July 2 deadline
Florida	25 days after TRIM notice (late Aug/Sept)	Value Adjustment Board	Typically must petition before mid-September
New York	Grievance Day (4th Tue in May for most jurisdictions)	Local Board of Assessment Review	NYC has a separate Tax Commission process
Illinois	Varies by county (Cook County: 30 days after notice)	County Board of Review	Cook County schedule published each year
New Jersey	April 1 (Jan 1 assessment date)	County Board of Taxation	Tax Court for larger properties
Pennsylvania	30-90 days after notice (county varies)	County Board of Assessment Appeals	No uniform statewide deadline
Georgia	45 days after assessment notice	County Board of Equalization
Ohio	March 31 (for prior year)	County Board of Revision
Michigan	July 31	Michigan Tax Tribunal	Small claims division for owner-occupied
Washington	60 days after assessment notice	County Board of Equalization
Colorado	June 8 (odd years, after notices)	County Board of Equalization	Notices mailed May 1 in odd years

The "30 days after notice" pattern is common but not universal, and the clock starts the day the notice is mailed, not the day it lands in your box. If you're not sure when yours went out, ask your county assessor's office in writing and get that date on record.

For property tax by state 2024 deadline comparisons and any temporary legislative extensions from last cycle, our archive page has the detail.

Does property tax apply to vehicles and personal property?

In most states, no. But about a dozen states levy annual property taxes on vehicles, and more tax business personal property like equipment and inventory. This one blindsides people when they move.

Virginia taxes vehicles at the local level. The state lets localities levy a personal property tax on vehicles, and most do. Fairfax County charges $4.57 per $100 of assessed value, with the assessed value set at a share of NADA book value. A $30,000 car in Fairfax County runs about $1,300 in tax the first year you own it.

Other states that tax vehicles include Connecticut, Missouri, Mississippi, Rhode Island, Kansas, and North Carolina, though the rates and valuation methods vary. North Carolina folded its vehicle tax into a combined tax-and-registration system collected when you renew your tags.

Business personal property taxes are more widespread. Most states with a general property tax also apply it to business equipment, fixtures, and sometimes inventory, though many exempt inventory entirely. This matters for small business owners, home-based businesses, and commercial landlords.

For a full state-by-state breakdown of personal property tax by state, that guide covers both vehicle and business rules.

How can homeowners in high-tax states reduce what they pay?

There are four legitimate levers, and most homeowners pull none of them.

Claim every exemption you qualify for. Homestead, senior, veteran, disability. Do it now if you haven't. Many states let you adjust back taxes retroactively if you missed an exemption you clearly deserved, though most cap the lookback at one or two years.

Check your property record card for factual errors. Square footage, room count, condition grade, lot size. Errors in the public record are genuinely common. A 2018 study in the American Economic Review found systematic assessment errors across Cook County, Illinois that tracked property value, with lower-value homes overassessed relative to higher-value ones ^[4]. The cause was the mass appraisal model, not deliberate bias, but the effect was real and correctable through appeal.

Appeal your assessed value if comparable sales support a lower number. You don't need a lawyer. You don't need an appraisal, though one helps when the gap is large. You need two to four closed sales of similar homes that sold below what your assessment implies your home is worth.

If you're a senior or on a fixed income, check your state's property tax circuit breaker or deferral program. Twenty-four states plus DC run some form of income-based relief, according to the Lincoln Institute of Land Policy ^[9]. These programs cap your tax as a share of income, or let you defer it until the home sells.

In a state like New Jersey and want to take an appeal all the way to Tax Court yourself? TaxFightBack's appeal kit includes the RP-524, ARB protest forms, comp spreadsheets, and a hearing prep guide, so you keep every dollar you recover.

For county-level specifics in high-volume appeal markets, see our guides for Shelby County and Washington County, MN.

What does the research say about assessment accuracy and appeals?

The honest answer: assessments are often wrong, appeals work, and most homeowners never bother.

The Lincoln Institute of Land Policy has documented that residential properties in the United States are, on average, assessed at roughly 85% to 95% of market value, so slight underassessment is the norm at the aggregate level ^[9]. Averages hide huge variation within a single jurisdiction, though. The homes most likely to be overassessed are modest houses in neighborhoods with choppy sales activity, recently renovated homes where the assessor added the improvements but never reset the baseline, and homes in areas where market values just dropped.

Appeal success rates are hard to pin down, because most counties don't publish outcome data. The best evidence comes from big jurisdictions that do. Cook County, Illinois saw roughly 200,000 assessment appeals in a recent triennial year, with meaningful reductions granted in the majority of residential cases that reached a hearing. The Texas Comptroller reports that property owners who file a formal protest win some value reduction in a large share of cases, though the exact rate swings by county and year ^[10].

The academic work is consistent: filing an appeal, even with thin evidence, beats not filing. The Lincoln Institute's 2020 working paper by Avenancio-Leon and Howard put it plainly, finding that "property tax appeals substantively lower tax burdens for those who file, but take-up is low among lower-income owners" ^[9]. That's the problem in one sentence. The system rewards people who know how it works and punishes those who never engage.

There is a racial dimension too. Research by Avenancio-Leon and Howard found that majority-Black neighborhoods in major metros faced higher effective property tax rates than comparable majority-white neighborhoods, driven mostly by assessment disparities rather than differences in the tax rate itself ^[9]. It's a structural problem, and understanding it is part of understanding why appeals matter beyond your own bill.

Frequently asked questions

What state has the highest property taxes in the US?

New Jersey has the highest effective property tax rate at 2.23% of market value, producing a median annual bill of $9,345 per Tax Foundation 2024 data. Illinois (1.95%) and New Hampshire (1.86%) follow. All three lean heavily on local property taxes to fund public schools, which explains most of the burden.

What state has the lowest property taxes?

Hawaii has the lowest effective rate at 0.27%, though median bills still top $1,800 because home values are high. Alabama (0.40%), Nevada (0.48%), Colorado (0.49%), and Arizona (0.49%) round out the lowest-rate states. Alabama keeps bills low through a constitutional cap that limits residential assessment to 10% of market value.

Do any states have no property tax?

No US state drops property taxes entirely. Some sources claim otherwise, but they confuse no state-level property tax (true of many states, where it's run locally) with no property tax at all. Every state has some form of local property tax on real estate. Our article on states with no property tax explains what those claims really mean.

How is property tax calculated?

The formula is Assessed Value x Tax Rate = Annual Tax Bill. Your county assessor sets the assessed value, which may differ from market value depending on your state's assessment ratio. The tax rate is a stack of local levies (city, county, school, and more) shown as a mill rate or percentage. The effective rate equals the annual bill divided by market value.

Can I appeal my property tax assessment myself without a lawyer?

Yes, in every state. The formal appeal process is built for homeowners. You file a protest form, gather comparable sales showing your home is overvalued, and attend a hearing. You don't need an attorney for the early levels (informal hearing, assessment review board). Legal help only starts to pay off if you escalate to Tax Court.

What is a homestead exemption and do I qualify?

A homestead exemption cuts the assessed value of your primary residence for tax purposes. Most states offer one. You have to apply, usually by March 1 or April 30 of the tax year depending on your state. Qualification generally requires the home to be your legal primary residence as of January 1. Seniors, veterans, and disabled homeowners often qualify for extra exemptions on top of the standard one.

How do property taxes differ between states for the same home value?

Dramatically. A $400,000 home in Hawaii generates roughly $1,080 a year in taxes. The same home in New Jersey generates about $8,920. The gap comes from effective rates (0.27% versus 2.23%), assessment ratios, and local levy structures. States that fund schools mostly through local property taxes tend to have the highest bills regardless of home values.

What is an effective property tax rate versus a nominal rate?

The nominal rate applies to the assessed value, which may be a fraction of market value. The effective rate is the annual bill as a share of actual market value. Effective rates let you compare real burdens across states with different assessment ratios. A state with a 10% assessment ratio and a 4% nominal rate has an effective rate of 0.40%, for example.

When are property tax appeals due in my state?

Deadlines vary by state and start when the assessment notice is mailed. Common windows: 30 days after notice in many states, May 15 in Texas, Grievance Day in May for most of New York State, and April 1 in New Jersey. Miss the deadline and you forfeit your appeal for that tax year. Always confirm with your county assessor, since local ordinances can shift these dates.

Do property taxes apply to cars?

In about a dozen states, yes. Virginia, Connecticut, Missouri, Mississippi, Rhode Island, and Kansas are among the states that levy annual personal property taxes on vehicles. Rates and valuation methods vary by locality. Most states don't tax vehicles this way, relying on one-time registration or title fees instead. The tax is separate from real estate property tax.

How often are property assessments done?

It depends on the state. Some counties reassess every year. Others run a cycle of every 2, 3, or 4 years. California is the big exception: under Proposition 13, assessed values are set at the purchase price and can rise only 2% a year until the property sells or gets substantially improved. Most states that reassess on a cycle update all properties at once in the reassessment year.

What happens if I win my property tax appeal?

Your county assessor lowers your assessed value, and your bill is recalculated at the new figure. If you already paid the higher tax, most jurisdictions issue a refund or credit for the difference. The reduced assessment usually carries forward to future years until the next reassessment, so the savings compound. Some states make you refile each reassessment cycle.

Are property taxes deductible on federal taxes?

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 for married filing separately) through at least 2025 ^[11]. For homeowners in high-tax states like New Jersey or New York who pay more than $10,000 in property taxes alone, the deduction is effectively maxed out and does less than it did before 2018.

What is a property tax circuit breaker program?

A circuit breaker caps your property tax as a share of your income, so relief kicks in when the bill outruns what a household can afford. About 24 states and DC offer some version, usually aimed at seniors or low-income homeowners. Some pay a refund or credit; others let you defer the tax until the home sells. Eligibility rules and benefit amounts vary widely by state.

Sources

1. Alabama Department of Revenue, Property Tax Division: Alabama's state constitution limits residential property assessment to 10% of fair market value
2. Tax Foundation, State and Local Property Tax Collections per Capita, 2024: Effective property tax rates by state ranging from 0.27% in Hawaii to 2.23% in New Jersey, with median annual tax bills
3. US Census Bureau, American Community Survey, Selected Housing Characteristics: Median home values and median real estate taxes paid by state from ACS 5-year estimates
4. American Economic Review, 'The Assessment Gap: Racial Inequalities in Property Taxation' (Avenancio-Leon and Howard); ProPublica Illinois reporting: Cook County's assessment system produced higher effective rates on lower-value homes, a regressive outcome documented by investigative reporting and academic analysis
5. Colorado General Assembly, TABOR (Taxpayer's Bill of Rights), Article X, Section 20: Colorado's TABOR amendment limits property tax revenue growth and has interacted with residential assessment ratios to constrain property tax increases
6. Florida Department of Revenue, Property Tax Exemptions: Florida homestead exemption provides up to $50,000 in assessed value reduction; homestead application deadline is March 1; Value Adjustment Board petition deadline is around mid-September
7. Texas Comptroller of Public Accounts, Property Tax Assistance Division: Texas homestead exemption raised to $100,000 for school district taxes via Proposition 4 (Nov 2023); appeal deadline May 15 or 30 days after notice; Form 50-132 used to protest
8. New York State Department of Taxation and Finance, Property Tax Appeals: New York property owners file Form RP-524 with local Board of Assessment Review; Grievance Day is the fourth Tuesday in May for most jurisdictions
9. Lincoln Institute of Land Policy; Avenancio-Leon and Howard working paper on property tax assessment and appeals: US residential properties assessed at roughly 85-95% of market value on average; 24 states and DC have property tax circuit breaker programs; appeals lower tax burdens for filers but take-up is low among lower-income owners; majority-Black neighborhoods face higher effective rates driven by assessment disparities
10. Texas Comptroller of Public Accounts, Property Tax Assistance Division, annual protest and appeals reporting: Texas property owners who file a formal protest receive some value reduction in a large share of cases, varying by county and year
11. IRS, Tax Cuts and Jobs Act, State and Local Tax Deduction Cap: TCJA capped the SALT deduction at $10,000 per year through at least 2025 for individuals and married filers