Property Tax by County
The typical American homeowner pays $3,119 a year in property tax — 0.94% of a median home value of $332,700. Where you live changes that a lot: from 0.27% in Hawaii to 2.11% in New Jersey. Pick your county to estimate your own bill.
Property tax calculator
Texas, Florida and North Carolina: county pages include the official local rates — every school district, city and special district in Texas, every municipality in North Carolina, and the full millage breakdown in Florida — with year-over-year changes and a calculator that applies the homestead exemptions. Texas · Florida · North Carolina
Property tax rates across the U.S.
Effective rates are highest in New Jersey (2.11%), Illinois (2.01%), Connecticut (1.81%), New Hampshire (1.66%), Vermont (1.59%) and New York (1.55%), and lowest in Hawaii (0.27%), Alabama (0.38%), Nevada (0.47%), Arizona (0.48%) and Colorado (0.48%). Texas, which has no state income tax, ranks 7th: local governments there lean heavily on property tax.
Property tax by state
Click a column to sort. "Tax on $300k home" applies each state's median effective rate to a $300,000 home. Source: Census ACS 2020-2024.
| State | Effective rate | Median tax | Median home value | Tax on $300k home | Share of income | Counties |
|---|---|---|---|---|---|---|
| New Jersey | 2.11% | $9,590 | $454,400 | $6,330 | 7.2% | 21 |
| Illinois | 2.01% | $5,298 | $263,300 | $6,036 | 5.1% | 102 |
| Connecticut | 1.81% | $6,643 | $366,900 | $5,433 | 5.3% | 9 |
| New Hampshire | 1.66% | $6,667 | $402,500 | $4,968 | 5.6% | 10 |
| Vermont | 1.59% | $5,039 | $316,600 | $4,776 | 5.2% | 14 |
| New York | 1.55% | $6,582 | $423,800 | $4,659 | 5.7% | 62 |
| Texas | 1.49% | $4,232 | $283,800 | $4,473 | 4.2% | 250 |
| Nebraska | 1.49% | $3,549 | $238,600 | $4,461 | 3.6% | 93 |
| Wisconsin | 1.42% | $3,792 | $266,500 | $4,269 | 4.0% | 72 |
| Iowa | 1.39% | $2,897 | $208,000 | $4,179 | 3.2% | 99 |
| Ohio | 1.31% | $2,822 | $214,800 | $3,942 | 3.1% | 88 |
| Pennsylvania | 1.30% | $3,311 | $254,500 | $3,903 | 3.4% | 67 |
| Kansas | 1.29% | $2,798 | $217,200 | $3,864 | 3.0% | 105 |
| Michigan | 1.25% | $2,904 | $231,600 | $3,762 | 3.3% | 83 |
| Rhode Island | 1.21% | $4,900 | $404,200 | $3,636 | 4.3% | 5 |
| Alaska | 1.10% | $3,901 | $352,900 | $3,315 | 3.5% | 28 |
| Massachusetts | 1.07% | $5,992 | $562,100 | $3,198 | 4.4% | 14 |
| South Dakota | 1.06% | $2,724 | $257,400 | $3,174 | 2.9% | 66 |
| Maine | 1.02% | $3,036 | $296,600 | $3,072 | 3.4% | 16 |
| Minnesota | 1.02% | $3,357 | $329,300 | $3,057 | 3.1% | 87 |
| North Dakota | 0.99% | $2,468 | $249,900 | $2,964 | 2.5% | 53 |
| Maryland | 0.97% | $4,093 | $419,900 | $2,925 | 3.2% | 24 |
| Missouri | 0.85% | $1,948 | $230,300 | $2,538 | 2.2% | 115 |
| Oregon | 0.81% | $3,876 | $477,600 | $2,436 | 3.7% | 36 |
| Washington | 0.81% | $4,556 | $564,600 | $2,421 | 3.8% | 39 |
| Oklahoma | 0.80% | $1,599 | $199,800 | $2,400 | 2.0% | 77 |
| Georgia | 0.77% | $2,341 | $303,300 | $2,316 | 2.4% | 158 |
| Florida | 0.76% | $2,730 | $359,000 | $2,280 | 3.1% | 67 |
| Kentucky | 0.75% | $1,544 | $205,600 | $2,253 | 2.0% | 120 |
| Indiana | 0.74% | $1,614 | $218,200 | $2,220 | 1.8% | 92 |
| Virginia | 0.73% | $2,790 | $383,700 | $2,181 | 2.4% | 133 |
| Montana | 0.72% | $2,693 | $375,800 | $2,151 | 3.1% | 56 |
| Mississippi | 0.72% | $1,215 | $169,800 | $2,148 | 1.7% | 81 |
| New Mexico | 0.70% | $1,731 | $248,100 | $2,094 | 2.2% | 33 |
| California | 0.70% | $5,124 | $734,700 | $2,091 | 4.0% | 58 |
| North Carolina | 0.66% | $1,896 | $288,900 | $1,968 | 2.1% | 100 |
| District of Columbia | 0.58% | $4,312 | $737,100 | $1,755 | 2.5% | 1 |
| Wyoming | 0.57% | $1,767 | $309,700 | $1,713 | 1.9% | 23 |
| Arkansas | 0.55% | $1,040 | $188,000 | $1,659 | 1.4% | 75 |
| Louisiana | 0.55% | $1,180 | $216,500 | $1,635 | 1.5% | 64 |
| West Virginia | 0.53% | $865 | $162,600 | $1,596 | 1.2% | 55 |
| Utah | 0.52% | $2,525 | $489,400 | $1,548 | 2.2% | 29 |
| Tennessee | 0.50% | $1,442 | $286,700 | $1,509 | 1.7% | 95 |
| Delaware | 0.50% | $1,768 | $352,000 | $1,506 | 1.8% | 3 |
| Idaho | 0.49% | $2,038 | $418,600 | $1,461 | 2.3% | 44 |
| South Carolina | 0.48% | $1,251 | $259,000 | $1,449 | 1.5% | 46 |
| Colorado | 0.48% | $2,602 | $539,400 | $1,446 | 2.2% | 64 |
| Arizona | 0.48% | $1,879 | $394,500 | $1,428 | 2.0% | 15 |
| Nevada | 0.47% | $2,027 | $435,400 | $1,398 | 2.1% | 17 |
| Alabama | 0.38% | $788 | $209,900 | $1,125 | 1.0% | 67 |
| Hawaii | 0.27% | $2,239 | $839,100 | $801 | 1.8% | 4 |
Property tax and income
A rate tells you what share of a home's value goes to tax each year; comparing the median bill with the median income of homeowner households shows how heavy it feels. Nationally the median bill is 3.1% of the median owner household's income. It is heaviest in New Jersey (7.2%), New York (5.7%) and New Hampshire (5.6%) and lightest in Alabama (1.0%), West Virginia (1.2%) and Arkansas (1.4%). The two measures can rank states very differently: California's rate is only 0.70%, yet its median bill of $5,124 is 4.0% of income, about the same burden as Texas (4.2%) with a rate of 1.49%.
Largest counties
- Los Angeles County, CA — 0.68%
- Cook County, IL — 1.91%
- Harris County, TX — 1.62%
- Maricopa County, AZ — 0.44%
- San Diego County, CA — 0.68%
- Orange County, CA — 0.66%
- Miami-Dade County, FL — 0.81%
- Kings County, NY — 0.70%
- Dallas County, TX — 1.58%
- Riverside County, CA — 0.78%
- Clark County, NV — 0.48%
- Queens County, NY — 0.87%
- King County, WA — 0.83%
- San Bernardino County, CA — 0.70%
- Tarrant County, TX — 1.65%
- Bexar County, TX — 1.73%
- Broward County, FL — 0.94%
- Santa Clara County, CA — 0.67%
- Wayne County, MI — 1.63%
- Alameda County, CA — 0.78%
- Middlesex County, MA — 1.03%
- New York County, NY — 0.92%
- Sacramento County, CA — 0.73%
- Philadelphia County, PA — 0.82%
Highest and lowest county property taxes
Counties with at least 5,000 owner-occupied homes.
- Salem County, NJ — 2.93%
- Allegany County, NY — 2.92%
- Camden County, NJ — 2.83%
- Orleans County, NY — 2.71%
- Cattaraugus County, NY — 2.65%
- Monroe County, NY — 2.63%
- Gloucester County, NJ — 2.60%
- Lake County, IL — 2.58%
- Cortland County, NY — 2.56%
- Broome County, NY — 2.52%
- East Feliciana Parish, LA — 0.15%
- Maui County, HI — 0.16%
- Avoyelles Parish, LA — 0.20%
- Bibb County, AL — 0.20%
- Kauai County, HI — 0.21%
- Washington County, AL — 0.23%
- Randolph County, AL — 0.25%
- Allen Parish, LA — 0.26%
- Cullman County, AL — 0.26%
- Covington County, AL — 0.26%
- Marin County, CA — $10,001
- Santa Clara County, CA — $10,001
- Bergen County, NJ — $10,001
- Essex County, NJ — $10,001
- Hunterdon County, NJ — $10,001
- Monmouth County, NJ — $10,001
- Morris County, NJ — $10,001
- Passaic County, NJ — $10,001
- Somerset County, NJ — $10,001
- Union County, NJ — $10,001
How property tax is calculated
Your bill is your home's taxable value — the assessed value minus any exemptions — multiplied by the combined rate of every local government that serves your address: typically the county, the school district, a city or town, and sometimes special districts for water, fire, hospitals or community colleges. Each one adopts its own rate every year to fund its budget.
- Per $100 of value (Texas, North Carolina and others): a rate of 2.0 means $2 for every $100, or 2%.
- Mills (Florida and many other states): 1 mill is $1 per $1,000 of taxable value, so 20 mills is 2%.
- Percent (California and others): California's base rate is 1% of assessed value, plus voter-approved local levies.
Effective rate vs. the rate on your bill
The rate printed on a bill (the nominal or statutory rate) is applied to assessed value, which in many states is only a fraction of market value, and only after exemptions. Two places can print very different rates and still take the same share of a home's worth. The effective rate — tax paid divided by market value — strips those differences out, which is why this site uses it to compare places. The Census figures behind it come from homeowners reporting what they actually paid.
Exemptions and assessment caps
Most states reduce the taxable value of a primary residence with a homestead exemption — in Texas, $140,000 off school district taxes since 2025; in Florida, up to $50,722 — and many add relief for seniors, disabled owners and veterans. Several states also limit how fast a home's taxable value can grow: Texas caps homestead increases at 10% a year, Florida's Save Our Homes cap is 3% or inflation, and California's Proposition 13 holds increases to 2% a year until the home is sold. These caps are why long-time owners often pay much less than new neighbors in identical houses.
Appealing your assessment
- Read your assessment notice as soon as it arrives — the appeal deadline is usually printed on it and can be only a few weeks away.
- Check the property details (square footage, bedrooms, condition) and compare the value with recent sales of similar homes nearby.
- Start with an informal review at the assessor's or appraisal district's office; many disputes end there.
- If not, file a formal appeal with the county board — called a board of review, equalization or value adjustment board — and bring comparable sales, photos and repair estimates.
Paying property tax: escrow or direct
Most homeowners with a mortgage pay through an escrow account: the lender adds one-twelfth of the yearly tax to each monthly payment and pays the county when the bill is due, adjusting the amount once a year. Owners without a mortgage pay the county directly, usually in one or two installments. Either way the bill is set by local governments, not the lender — the monthly figures on this site are roughly what an escrow payment would add.
Frequently asked questions
What is the average property tax in the United States?
The median homeowner pays $3,119 a year, according to the Census Bureau's 2020-2024 American Community Survey. That is 0.94% of the median home value of $332,700, and about 3.1% of the median owner household's income ($100,009).
Which state has the highest property taxes?
By effective rate, New Jersey (2.11%), Illinois (2.01%) and Connecticut (1.81%). By the size of the typical bill, the highest medians are in New Jersey ($9,590), New Hampshire ($6,667) and Connecticut ($6,643).
Which state has the lowest property taxes?
Hawaii has the lowest median effective rate at 0.27%, followed by Alabama (0.38%) and Nevada (0.47%). A low rate does not always mean a low bill: Hawaii's median bill is $2,239 because its homes are expensive.
How is property tax calculated?
Taxable value (assessed value minus exemptions) × the combined rate of every local government that serves the address — county, school district, city and special districts. Rates are quoted per $100 of value, in mills (per $1,000) or as a percentage.
Why do two homes with the same value pay different property taxes?
They may sit in different school districts, cities or special districts with different rates; one may have a homestead, senior or veteran exemption; and in states with assessment caps (such as Texas, Florida and California), a long-time owner's taxable value can be far below a recent buyer's.
Are property taxes deductible?
If you itemize deductions on your federal return, property taxes on your home count toward the state and local tax (SALT) deduction, which is subject to an annual cap. Check the current limit in the IRS instructions for Schedule A.