Low States Property Tax: Lookup, Pay & Rates Guide

In the latest comparable 2026 Tax Foundation release, the states with the lowest historical effective residential property tax rates are Hawaii, Alabama, Arizona, Utah and South Carolina.

The comparison measures taxes paid as a percentage of owner-occupied housing value in 2024. It does not mean those states have one fixed statewide rate that applies to every home.

Does any state have zero property tax?

No state has completely eliminated local real property taxation for all property. Local property taxes can apply in every U.S. state, although exemptions or special circumstances may reduce certain individual bills to zero.

People sometimes confuse no state income tax with no property tax. These are entirely different taxes.

For example, Texas does not levy an individual state income tax, but its 2024 effective property tax rate was 1.40% in the Tax Foundation comparison—far above the lowest-rate states.

The table below uses a single data source and a consistent measurement: owner-occupied property taxes paid relative to owner-occupied housing value.

The last column applies each historical effective rate to a hypothetical $300,000 home for easier comparison. It does not predict an actual tax bill.

Source: Tax Foundation, March 2026 release, Table 2, property taxes paid as a percentage of owner-occupied housing value, calendar 2024. Equal rounded rates are displayed as ties. Illustrative amounts are calculated as $300,000 multiplied by the reported rate; they are not actual median annual tax bills.

Hawaii — 0.29%

Hawaii had the lowest effective rate in the 2024 comparison, but real estate values can be high, particularly in Honolulu and popular coastal areas.

The actual property tax rate and assessment system depend on whether the property is in Honolulu, Hawaii County, Maui County or Kauai County.

For fiscal year 2026–2027, Honolulu maintains property-class-specific rates and homeowner exemptions. The city’s current home exemption is generally $120,000 for eligible owners under age 65 and $160,000 for eligible owners aged 65 or older. Qualification and application rules apply.

Alabama — 0.37%

Alabama has a relatively low effective residential property tax rate, partly because owner-occupied residential property generally receives a lower assessment ratio than other classes.

The Alabama Department of Revenue explains that qualifying Class III residential property is generally assessed at 10% of appraised value, before the applicable county and local millage is applied.

The state also offers homestead exemptions and additional qualifying relief for homeowners who are 65 or older, disabled or blind.

Arizona — 0.48%

Arizona assesses property through county assessors and collects real estate taxes through county treasurers.

Taxes can involve both primary and secondary property tax rates, and the applicable assessment ratio depends on property classification.

Homeowners should look up the property’s limited property value, assessed value, tax areas and available exemptions rather than applying the statewide historical effective rate directly.

Utah — 0.48%

Utah offers a primary residential property tax exemption for qualifying owner-occupied or otherwise qualifying residential property.

Local property taxes are administered by counties. The Utah State Tax Commission oversees the system and publishes a directory of county treasurers.

South Carolina — 0.49%

South Carolina distinguishes qualifying primary residences from other real estate. The special legal residence classification uses a 4% assessment ratio, while other real estate generally uses a 6% ratio.

Qualifying primary residences also receive property tax treatment different from second homes and investment property, including applicable school operating tax relief.

Homeowners must apply to their county assessor for the 4% legal residence classification.

Colorado — 0.50%

Colorado uses property classifications, assessment percentages and mill levies that can change with tax year and location.

The county assessor determines assessment information, and the county treasurer manages real property tax payment.

State-level income tax payment websites are not the correct place to settle a county property tax bill.

Idaho — 0.50%

Idaho provides a homeowner’s exemption for eligible primary residences. It also offers property tax reduction and deferral programs for certain qualifying homeowners.

Its Property Tax Reduction program can provide relief of $250–$1,500 for eligible applicants, depending on qualifications and the applicable year.

For tax year 2026, Idaho’s ordinary reduction application deadline was April 15, 2026. Applicants must follow the specific application cycle for the relevant future tax year.

Nevada — 0.50%

Nevada’s property tax system includes taxable-value assessments and property tax abatement rules.

Qualifying primary residences generally benefit from a statutory tax-bill increase limitation, often described as the 3% residential tax cap.

A tax cap limits qualifying changes under state rules; it does not mean every Nevada property pays 3% of market value.

West Virginia — 0.51%

West Virginia assesses properties through county assessors and generally collects real estate taxes through county sheriffs.

Local tax classes, levies, exemptions and property values determine the amount due.

Tennessee — 0.52%

Tennessee county assessors maintain taxable property valuations, while county trustees and other local collecting officials handle property tax payments.

Tennessee also has tax relief programs for qualifying elderly, disabled and disabled-veteran homeowners.

Wyoming — 0.53%

Wyoming’s local property tax burden depends on the county and taxing district. Residential tax rules and exemptions may differ from commercial or mineral-related property.

The county assessor is the starting point for taxable value and assessment questions. The county treasurer handles billing and payments.

Delaware — 0.54%

Delaware’s three counties administer property taxes through their local tax systems. Rates and payment deadlines differ.

New Castle County has a notable 2026 billing change: its FY2027 property taxes are due December 31, 2026. The county has published specific payment instructions and a property tax bill estimator.

Louisiana — 0.55%

Louisiana property tax bills are administered locally by parish authorities, and the responsible parish tax collector generally provides payment records.

Homestead exemptions and assessment ratios can materially affect qualifying owner-occupied properties.

Before paying, identify the correct parish and its official sheriff or other legally responsible tax collection office.

Arkansas — 0.56%

Arkansas uses local property assessments and millage rates. County officials maintain property records and collect real estate taxes.

The applicable homestead credit and other lawful tax relief should be confirmed with the county assessor.

Mississippi — 0.58%

Mississippi property taxes depend on local assessments, school millage, county levies, municipal levies and exemptions.

A qualifying homestead exemption can affect a homeowner’s tax bill. The county tax assessor and tax collector are the appropriate offices for parcel-specific information.

Use this calculator to compare the historical effective tax-rate benchmarks for two states on an equal home value.

This makes the rate difference easier to understand. It does not replace a county-specific tax bill estimate.

Calculate a Real Local Property Tax Estimate

Once you have the official assessed taxable value and local millage, use the calculator below. This is different from applying a statewide effective rate.

A state can rank relatively low on effective property tax burden while an individual property has a higher-than-expected tax bill. The difference comes from the way these statistics and tax systems work.

Worked example: Alabama’s local assessment method

Alabama’s Department of Revenue provides an example of a $100,000 residential property assessed at 10%, producing $10,000 of assessed value.

This official-style local formula is: $10,000 × 32.5 ÷ 1,000 = $325. It is not the same as multiplying the home’s market value by Alabama’s statewide historical 0.37% effective rate.

Why low rates do not always mean low tax bills

A property’s market value can have a significant effect on the final bill. Low effective rates in expensive housing markets can still result in substantial annual payments.

For example, the Tax Foundation’s 2024 county dataset reports these median property tax payments:

Source: Tax Foundation, 2026 release, Table 1, Census ACS 2024 five-year county estimates. The median tax and median home value do not necessarily describe the same property.

Most state revenue departments do not collect individual residential property tax bills. Local counties, cities or parishes maintain the accounts.

Use these official government starting points to find the responsible office.

When buying a home or checking an existing property tax bill, you generally need the property’s local account or parcel details.

Information commonly used for lookup

Step-by-step property tax lookup

1. Identify the exact county. Select the county where the real estate is physically located.
2. Open the official government office. Use the county assessor for property valuation or the tax collector for tax statements.
3. Find Property Search. Look for Real Property, Parcel Search, Tax Search or Tax Account Inquiry.
4. Enter an available identifier. Search by address, parcel ID or another accepted field.
5. Verify the matching property. Check the actual location, tax parcel and ownership details.
6. Review the tax information. Identify the tax year, assessed value, exemptions, local rates, payments and outstanding balance.
7. Save the correct statement. Print or retain the account information and payment history, if available.

Example: Utah County, Utah

Utah County’s Treasurer explains that homeowners need a property serial number for its real estate tax payment system.

The serial number can be found using Utah County Land Records. The Treasurer’s website also provides tax-rate search tools, prior tax notices and payment options.

Example: Hawaii County, Hawaii

Hawaii County’s online real property payment service uses the property’s Tax Map Key (TMK) or parcel ID.

The official system requests the parcel number from the real property tax statement, with the proper island-specific identifier format.

A low effective rate does not change your responsibility to pay the correct tax amount. Online payment fees and due dates are set locally.

1. Open the official collecting office. Verify that you are on the local government website or its authorized processor.
2. Find the property tax payment option. Select real property taxes, not state income tax or vehicle registration fees.
3. Search for the parcel. Enter the account number, parcel number or address permitted by the system.
4. Check the actual tax bill. Confirm the tax year, installment, amount due and any penalties.
5. Review available payment methods. Electronic check, ACH, credit and debit card fees may differ.
6. Confirm the entire payment. Check for processor fees before approving the charge.
7. Save your receipt. Retain the transaction confirmation and verify it posts to the account.

Real Online Property Tax Payment Fee Examples

Fees are specific to the listed government payment systems and can change. Always verify the processor’s current terms.

The statewide effective tax rate is only part of the calculation. An eligible homeowner may qualify for additional relief.

How to check your exemption eligibility

1. Find your property assessment record.
2. Check whether the property is classified as your primary residence.
3. Identify the existing exemptions on your account.
4. Open the official state or county exemption instructions.
5. Check ownership, age, disability, income and residence requirements.
6. Complete the applicable government form.
7. Submit supporting documentation by the required deadline.
8. Verify that the relief appears on the final assessment or tax bill.

Property taxes should be considered alongside purchase price and the total ongoing cost of owning a home.

A state’s historical effective tax rate is a starting point, not enough information for a buying decision.

Check these costs before moving

What happens to exemptions when a home is sold?

Some exemptions are based on the prior owner’s age, residency or disability. They may not transfer to the buyer.

In certain states, property assessments can also be recalculated or uncapped after ownership changes.

Ask the local assessor what taxable value and exemptions should be expected for the next tax year after purchase.

Low property taxes for retirement

Retirement planning may involve additional exemption considerations. Many states provide property tax relief to homeowners meeting specific age, income or disability requirements.

The amount of assistance and deadlines vary. A senior exemption in Alabama is not the same as a homeowner exemption in Hawaii or a property tax reduction in Idaho.

There is no national property tax payment deadline, and even within one state, different counties or municipalities may administer tax bills differently.

Dates above describe the identified state or county rules and are not intended to replace an individual property’s tax statement.

Even in states with comparatively low effective property tax rates, an incorrect assessment can create an unnecessarily high bill.

A property valuation appeal typically challenges the government’s valuation, classification or other qualifying assessment issue. It normally does not allow the owner to choose a different tax rate.

1. Find the current assessment notice. Check the assessment date, reported value and appeal deadline.
2. Verify the property’s recorded characteristics. Check land size, building area, property class, improvements and condition.
3. Research comparable evidence. Use relevant sales, assessment records or professional valuation evidence.
4. Identify the official appeal body. This may be a board of equalization, assessment review board or similar authority.
5. Complete the required protest form. Explain the requested change and attach supporting evidence.
6. File before the legal deadline. Appeal deadlines can vary by state, county and type of issue.
7. Participate in the review. Follow hearing or informal-review instructions.
8. Review the outcome. Check any adjustment, refund, credit or additional appeal rights.

Alabama assessment appeals

Alabama’s Department of Revenue states that property owners generally have 30 days after receiving written notice of valuation to file a written protest with the county Board of Equalization.

Arizona assessment appeals

Arizona directs taxpayers to the relevant county assessor for valuation appeals, exemptions and property classification questions.

For reference, this table lists the same 2024 owner-occupied effective property tax rate for every U.S. state.

It uses one comparable source, rather than mixing 2026 adopted county rates from different assessment systems.

The District of Columbia is not one of the 50 states. Its comparable 2024 effective rate was 0.60% in the same source.