Lowest State Property Tax: Lookup, Pay & Rates Guide

Hawaii has the lowest effective residential property tax rate among the 50 states in the Tax Foundation’s 2026 release. Its rate was 0.29% based on calendar-year 2024 data.

Alabama ranks second at 0.37%. Utah and Arizona are tied on the published rounded rate of 0.48%, while South Carolina follows at 0.49%.

What is an effective property tax rate?

An effective property tax rate compares property taxes paid with the value of the taxable residential housing included in the statistical population. It is useful for comparing states with different assessment rules, exemptions and local millage systems.

The Tax Foundation’s state figures are calculated using aggregated taxes paid and owner-occupied housing values. They are not calculated by simply taking the median county’s tax rate or averaging local tax rates.

The following table ranks all 50 states from the lowest effective property tax rate to the highest using 2024 effective rates published in the Tax Foundation’s 2026 report.

When several states have the same rate after rounding to two decimal places, their displayed ordering follows the published underlying ranking. The rounded numbers should not be interpreted as meaningful differences between those states.

Source: Tax Foundation, “Property Taxes by State and County, 2026,” Table 2, using the 2024 American Community Survey. Rank above is converted from the publication’s highest-first ordering into lowest-first positions. Ties shown to two decimal places may differ in their unrounded values. Washington, D.C. is not one of the 50 states and is excluded. The report separately lists D.C. at 0.60%.

This is the most important distinction when researching the cheapest state for homeowners.

Lowest effective rate means property taxes paid are relatively small compared with property values. Lowest dollar bill means homeowners pay less in actual dollars, which may reflect lower property values rather than particularly favorable tax rates.

Actual County Examples From the 2024 Dataset

Source: Tax Foundation’s 2026 report, county Table 1, 2024 ACS five-year estimates. County effective rates and median values use their own statistical calculations. Dividing displayed county medians does not necessarily reproduce the published rate.

What This Means for Someone Relocating

Each state uses different rules for assessment ratios, taxable values, home classifications, exemptions and annual increases. Here are important features of selected low-tax states.

1. Hawaii — 0.29% Effective Rate

Hawaii has the nation’s lowest effective owner-occupied residential property tax rate in the 2024 data published in 2026.

Property taxes are administered by Hawaii’s four county governments: Honolulu, Hawaii, Maui and Kauai. Local rates and home exemptions vary by county and property classification.

Hawaii County’s official property tax office directs homeowners to online real-property tax search and payment services.

Hawaii County’s payment instructions list August 20 and February 20 as the ordinary semiannual deadlines. Those are Hawaii County dates, not one uniform deadline for the entire state.

2. Alabama — 0.37% Effective Rate

Alabama’s property tax system uses property classifications, assessment ratios and locally applicable millage. The Alabama Department of Revenue lists a state ad valorem rate of 6.5 mills, with additional county and local millages.

Homestead exemptions and other relief provisions can reduce the taxable burden of qualifying homeowners.

The Alabama Department of Revenue publishes property tax guidance, county contacts and millage resources. For an actual balance, use the county tax collector.

Jefferson County’s tax collector explains that Alabama property taxes generally become due October 1 and delinquent after December 31. Check your own county’s statement for its actual instructions and payment options.

3. Utah — 0.48% Effective Rate

Utah provides a substantial 45% primary residential exemption for qualifying residential property. Under the standard rule, only 55% of qualifying fair market value is subject to property tax.

For illustration, a qualifying $400,000 home could have $220,000 taxable value before any additional adjustment. Local tax rates would then be applied to the taxable value.

Eligibility can extend to residential property occupied by a qualifying full-time tenant. Application and declaration requirements must be checked with the county. Utah has also enacted new filing rules that begin in 2027.

4. Arizona — 0.48% Effective Rate

Arizona distinguishes between full cash value and limited property value, as well as primary and secondary tax rates.

Tax amounts depend on the property’s classification, applicable assessed values, local taxing jurisdictions and any available relief.

The Maricopa County Assessor explains that the Treasurer, not the Assessor, is responsible for property tax payments. Owners can find the parcel and follow the tax link to the Treasurer’s system.

5. South Carolina — 0.49% Effective Rate

South Carolina generally applies a 4% assessment ratio to qualifying owner-occupied primary residences, compared with 6% for many commercial and rental real properties.

An eligible owner-occupied residence may also qualify for separate school operating tax relief. Specific classification and eligibility rules matter.

The official SC.gov property tax directory provides links to county online payment services. Tax bills remain county-administered.

6. Nevada — 0.50% Effective Rate

Nevada applies statutory property assessment rules and offers tax-abatement protections that can limit increases in qualifying property tax bills.

These caps do not mean that every owner’s bill can never increase. Property eligibility, the applicable cap, changes in use and other statutory provisions must be considered.

In Clark County, owners can search property taxes by parcel number or available owner and address information.

Clark County’s payment page currently lists fee-free e-check payments, while card payments incur a processor service fee. Those are Clark County terms, not statewide fees.

7. Colorado — 0.50% Effective Rate

Colorado calculates property taxes through a system involving actual value, applicable value reductions, an assessment rate and the property’s local mill levy.

Residential tax rules have changed in recent legislative cycles, so it is especially important not to apply an older assessment rate to a newer tax year.

Denver’s Assessor explains that it determines property values but does not collect property tax payments or adopt the tax rates.

Other Low-Rate States Worth Comparing

Use this calculator to see what the historical effective rate would imply for a hypothetical home value in any state. You can also compare two states side by side.

How to Calculate Actual Local Property Taxes

Real property-tax calculations depend on the state’s assessment structure. Common formulas include:

There is no single U.S. government website where every property owner can view every county tax bill. Official records are generally maintained by local assessment and collection offices.

Official Property Tax Lookup Steps

1. Identify the property location. Write down the state, county, and city or township where the property is located.
2. Find the government’s official site. Start with the relevant county assessor or county tax collector, not an unrelated commercial payment result.
3. Open Property Search. Look for Real Estate Search, Parcel Search, Tax Search, Property Records or Real Property Tax.
4. Enter the property identifier. Depending on the local portal, search by street address, owner name, parcel number, APN or tax account number.
5. Verify the exact property. Compare the parcel number, address and county before using the record.
6. Find the correct tax year. Some states bill taxes in the following calendar year. Do not confuse assessment year with payment year.
7. Review taxes and exemptions. Check taxable value, applicable rates, homestead status, payment history and balance.
8. Contact the collecting office for discrepancies. If the final balance or due date is unclear, request a current statement directly from the government.

Verified Official Lookup Examples

These are examples of official local government entry points, not a list of statewide payment portals. If the property is in another county, use that county’s own office.

A state’s low effective rate does not change who collects your taxes. Property tax payments are ordinarily made through the applicable county, parish, municipality or local collecting authority.

Safe Property Tax Payment Process

1. Find your official tax collector. Confirm the county and exact government payment website.
2. Search the parcel. Use the account number, parcel ID or another identifier supported by the payment system.
3. Open the current bill. Verify tax year, property description, installment and outstanding amount.
4. Confirm mortgage escrow. If your lender pays taxes through escrow, check whether payment is already scheduled.
5. Select the payment method. Depending on the county, bank account, card, telephone, mail or in-person payment may be available.
6. Review transaction fees. Electronic checks and credit cards may have different processing costs.
7. Submit payment securely. Avoid sharing sensitive financial information with unofficial sites.
8. Save and verify the receipt. Record the confirmation and check posting status when processing is complete.

Official Payment Websites: Examples

Moving to a low-tax state is not the only way to reduce property taxes. Applying the correct exemption can matter just as much as the statewide rate ranking.

Major Types of Property Tax Relief

Four Steps to Check Your Exemptions

1. Open your assessment record. Find the property’s official exemption status.
2. Read the state’s eligibility rules. Confirm principal residence, age, disability, ownership and other requirements.
3. Apply with the proper office. Many exemptions are handled locally rather than by the state.
4. Verify approval and actual savings. Check the taxable value or tax bill after the application is reviewed.

You generally cannot lower a bill simply by asking the tax collector to apply another state’s lower rate.

However, homeowners may be able to challenge an inaccurate assessment, incorrect classification or improperly denied exemption through local administrative procedures.

General Property Assessment Appeal Process

1. Locate the assessment notice. Identify the assessment year, notice date and filing deadline.
2. Check the property’s data. Compare recorded lot size, building area, condition, use and other characteristics.
3. Find supporting evidence. Comparable property sales, relevant appraisals and photos of condition problems may help.
4. Determine the correct ground for appeal. Possible issues include overvaluation, unequal assessment, classification or exemption eligibility, depending on local law.
5. File through the responsible review body. This may be an assessor review, assessment appeals board, equalization board or similar authority.
6. Attend any scheduled review. Present evidence and respond to valuation questions.
7. Read the decision carefully. Follow applicable appeal rights and deadlines if further review is permitted.

The answer depends on the specific home, not merely the statewide rate. The rankings identify promising states for further research, but a purchase decision should account for several other costs.

What to Ask Before Buying

Example: Same Home Value, Different Statewide Rates

These are mathematical illustrations: $400,000 multiplied by each state’s historical effective rate. They are not current county tax assessments, quoted government rates or actual property bills. Statewide data also reflect a mix of home values and exemptions that may not match a newly purchased property.