Property Tax Percentage by State: 2026 Comparison, Rates Table & Calculator
Property tax percentages vary substantially across the United States. The latest Tax Foundation state comparison, published in March 2026 using 2024 tax-payment data, reports rates from 0.29% in Hawaii to 1.88% in New Jersey and Illinois.
These are effective property tax rates on owner-occupied housing. They measure taxes actually paid relative to housing value, not the millage or percentage adopted for a specific 2026 property tax bill.
Property Tax Rates by State: All 50 States, 2026 Report
The table lists the 2024 effective property tax rate for every state, as published in the Tax Foundation’s 2026 report.
The ranking runs from the highest effective rate to the lowest. It does not rank current 2026 adopted tax levies or dollar amounts paid.
| Rank | State | Effective Rate (2024) | Illustrative Tax on $300,000 Home |
|---|---|---|---|
| 1 | New Jersey | 1.88% | $5,640 |
| 2 | Illinois | 1.88% | $5,640 |
| 3 | Connecticut | 1.54% | $4,620 |
| 4 | Vermont | 1.51% | $4,530 |
| 5 | New Hampshire | 1.50% | $4,500 |
| 6 | Nebraska | 1.44% | $4,320 |
| 7 | Texas | 1.40% | $4,200 |
| 8 | Ohio | 1.36% | $4,080 |
| 9 | Iowa | 1.33% | $3,990 |
| 10 | Wisconsin | 1.32% | $3,960 |
| 11 | New York | 1.30% | $3,900 |
| 12 | Pennsylvania | 1.26% | $3,780 |
| 13 | Kansas | 1.21% | $3,630 |
| 14 | Michigan | 1.19% | $3,570 |
| 15 | Rhode Island | 1.12% | $3,360 |
| 16 | Massachusetts | 1.00% | $3,000 |
| 17 | Minnesota | 1.00% | $3,000 |
| 18 | South Dakota | 1.00% | $3,000 |
| 19 | Maine | 0.98% | $2,940 |
| 20 | Alaska | 0.94% | $2,820 |
| 21 | Maryland | 0.92% | $2,760 |
| 22 | North Dakota | 0.92% | $2,760 |
| 23 | Missouri | 0.89% | $2,670 |
| 24 | Oregon | 0.81% | $2,430 |
| 25 | Georgia | 0.79% | $2,370 |
| 26 | Oklahoma | 0.79% | $2,370 |
| 27 | Florida | 0.78% | $2,340 |
| 28 | Virginia | 0.78% | $2,340 |
| 29 | Indiana | 0.76% | $2,280 |
| 30 | Washington | 0.75% | $2,250 |
| 31 | Kentucky | 0.74% | $2,220 |
| 32 | California | 0.70% | $2,100 |
| 33 | North Carolina | 0.66% | $1,980 |
| 34 | New Mexico | 0.63% | $1,890 |
| 35 | Montana | 0.61% | $1,830 |
| 36 | Mississippi | 0.58% | $1,740 |
| 37 | Arkansas | 0.56% | $1,680 |
| 38 | Louisiana | 0.55% | $1,650 |
| 39 | Delaware | 0.54% | $1,620 |
| 40 | Wyoming | 0.53% | $1,590 |
| 41 | Tennessee | 0.52% | $1,560 |
| 42 | West Virginia | 0.51% | $1,530 |
| 43 | Nevada | 0.50% | $1,500 |
| 44 | Colorado | 0.50% | $1,500 |
| 45 | Idaho | 0.50% | $1,500 |
| 46 | South Carolina | 0.49% | $1,470 |
| 47 | Arizona | 0.48% | $1,440 |
| 48 | Utah | 0.48% | $1,440 |
| 49 | Alabama | 0.37% | $1,110 |
| 50 | Hawaii | 0.29% | $870 |
Source: Tax Foundation, Property Taxes by State and County, March 2026, Table 2, using calendar-year 2024 U.S. Census American Community Survey data. The $300,000 examples are calculated by multiplying an identical hypothetical home value by each state’s historical effective rate. They are NOT forecasts, actual tax bills or estimates based on local taxable values. Tie positions and ranks follow the published source.
Washington, D.C. is reported separately by the Tax Foundation at 0.60% for 2024. It is not included in the 50-state ranking. The equivalent arithmetic illustration on a $300,000 home would be $1,800 per year.
View Source Data and County Comparisons ↗Property Tax Percentage by State Calculator
Choose a state and enter a home value to calculate a historical effective-rate benchmark. This helps compare similarly valued homes across states, but it does not replace a county tax assessment.
Calculated as home value × effective percentage ÷ 100. This result does not account individually for current homestead exemptions, local jurisdictions, purchase-triggered reassessments, tax caps, special districts or a county’s actual millage. Do not treat this as a payable bill.
Example: A $400,000 Home in Texas
At Texas’s historical 1.40% effective rate, the arithmetic benchmark would be $400,000 × 0.014 = $5,600 annually, or approximately $466.67 per month. The property’s actual bill might be substantially different after local rates and homestead relief.
Which States Have the Highest and Lowest Property Tax Percentages?
Highest Effective Tax Rates
- New Jersey — 1.88%
- Illinois — 1.88%
- Connecticut — 1.54%
- Vermont — 1.51%
- New Hampshire — 1.50%
The first two states share the same rounded rate in the published table.
Lowest Effective Tax Rates
- Hawaii — 0.29%
- Alabama — 0.37%
- Utah — 0.48%
- Arizona — 0.48%
- South Carolina — 0.49%
This list follows the report’s published state ranks, rather than implying exact differences within rounded ties.
At the same hypothetical $300,000 housing value, the difference between an illustrative New Jersey bill at 1.88% ($5,640) and a Hawaii bill at 0.29% ($870) is $4,770 per year.
But actual property prices, taxable assessments, exemptions and local rates can change the amount due far more than the statewide comparison suggests.
Effective Property Tax Rate vs. Actual Local Property Tax Rate
The percentage shown in a state ranking is usually an effective rate. Actual tax bills often use assessed values, assessment ratios, millage or district levies.
| Measure | Meaning | Best Use |
|---|---|---|
| State effective tax rate | Historical total real property taxes paid divided by housing value in a statistical dataset. | Comparing property tax burdens across states. |
| Local adopted tax rate | Rate set by the relevant city, county, school or other taxing authority. | Calculating a property’s official bill. |
| Assessed value | Value determined under local assessment rules. | Starting point for most tax calculations. |
| Taxable value | Value remaining after applicable exemptions, caps or adjustments. | Determining the tax levied by the relevant taxing unit. |
| Millage | One mill equals $1 tax for each $1,000 of taxable value. | Understanding local property tax calculations. |
| Median property taxes paid | Middle observed annual tax amount in a defined population. | Comparing typical dollar burdens, subject to the population and dataset. |
How local property taxes are actually calculated
Example: $250,000 taxable value × 20 mills ÷ 1,000 = $5,000 before separately billed charges.
The calculation differs by jurisdiction. Some areas use an assessment ratio, homestead assessment limitation, property classification, tax credit or a separate special-assessment calculation.
Why a lower percentage may not mean a lower bill
A 0.70% effective rate on an $800,000 home gives an illustrative annual burden of $5,600. A 1.40% rate on a $250,000 home produces $3,500. The state with the lower percentage still has the higher estimated tax in that example.
The Lincoln Institute of Land Policy’s 2026 study also compares actual 2025 taxes for different property types in selected cities. It is a useful complement to a statewide owner-occupied housing comparison.
Lincoln Institute — 2025 Taxes Paid Comparison (Published 2026) ↗How to Look Up and Pay Property Taxes in Any State
A state property tax comparison cannot tell you how much your individual property owes. In most locations, the official account belongs to a county, municipality or other local tax authority.
Official USAGov directory for local government websites in every state.
Property tax bill lookup steps
- Identify the county or city where the property is located. Your mailing city and taxing jurisdiction may differ.
- Find its official government site. Use USAGov’s local-government directory.
- Open the assessor or appraisal office. Look for Property Search, Real Estate Search, Parcel Search or Assessment Records.
- Search by available identifiers. Enter parcel number, property address or owner name where supported.
- Verify the property and tax year. Review taxable value, exemptions and all applicable local taxing units.
- Open the tax collector or treasurer website. Locate the current tax bill or balance.
- Check payment methods and due dates. Verify card/e-check fees, installment rules and penalties with the local collecting office.
- Save the official receipt. Check that payment posts to the correct parcel.
Which office handles which task?
| Task | Usual Starting Office |
|---|---|
| Market or assessed value | County assessor, local assessor or appraisal district |
| Tax bill and amount due | Treasurer, tax collector or tax commissioner |
| Homestead exemption | Assessor or locally designated exemption office |
| Appeal an assessment | Local assessor or assessment-review board |
| Change a tax rate | Relevant elected taxing unit, not the assessment appeal board |
| Delinquent taxes | Current collector or separately designated delinquency office |
What Property Buyers Should Check Before Using a State Tax Percentage
A statewide effective tax rate is helpful for comparing broad trends, but it is not sufficient when buying a home or planning an escrow budget.
Can buying a house increase property taxes?
Sometimes. Depending on state law, a sale can trigger reassessment, uncapping or a change in taxable value. The seller’s low historical bill may therefore be a poor estimate for the buyer.
Can exemptions lower the effective tax burden?
Yes. Homestead, senior, disability, veteran and income-based relief programs may reduce taxable value, final taxes or provide a separate refund. Eligibility and local adoption differ by jurisdiction.
Can two houses in the same state pay different percentages?
Yes. Differences in school districts, cities, special districts, taxable values, exemptions and assessment caps can produce substantially different tax bills for equally priced properties.
Property Tax Percentage by State: FAQs
Which state has the highest property tax percentage?
New Jersey and Illinois both report 1.88% in the Tax Foundation’s 2026 comparison using 2024 owner-occupied housing data. New Jersey appears first in the published ranking.
Which state has the lowest property tax percentage?
Hawaii had the lowest statewide effective rate in the 2024 data at 0.29%.
What is the property tax percentage in Texas?
Texas’s 2024 effective owner-occupied property tax rate was 1.40% in the Tax Foundation’s 2026 comparison. Local adopted rates vary.
What is the property tax percentage in California?
California’s 2024 effective rate was 0.70% in the 2026 comparison. Individual tax bills depend on applicable assessment and local levy rules.
Are these the official property tax rates for 2026?
No. They are historical 2024 effective rates published in a 2026 comparison. Each property’s 2026 tax calculation depends on the applicable local government.
How do I calculate property tax using a percentage?
For a broad effective-rate benchmark, multiply the home value by the percentage divided by 100. An actual county bill usually requires taxable assessed value and local adopted rates or millage.
Is the state average the same as a county rate?
No. County, city, school and special district rates may vary within a state. Statewide effective rates are statistical comparisons, not a single tax levy.
How can I find my property’s actual tax percentage?
Search the official local assessor or appraisal district record, find the taxable value, and review the actual taxing units and tax statement.
Can I pay my property tax through a state comparison website?
No. Use the government tax collector, treasurer or other authorized local payment service for your property.
Does a low property tax state always have lower taxes?
No. A lower percentage on a more expensive home may result in a larger annual bill. Other state and local taxes also affect total household tax costs.
Sources and Data Methodology
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Tax Foundation — Property Taxes by State and County, 2026
Table 2: 2024 effective owner-occupied housing rates and ranks for all 50 states.
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Lincoln Institute — 50-State Property Tax Comparison Study, Taxes Paid in 2025
Additional analysis of selected cities and different property types.
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Lincoln Institute — Property Tax Rates Database
Explanation of local-rate formats and differences among state systems.
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USAGov — Local Government Directory
Official path to relevant city and county tax offices.
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USAGov — How to Pay and Get Help With State and Local Taxes
Official guidance on locating local tax agencies and assistance.