UNITED STATES PROPERTY TAX RESOURCE
Property Tax by State Map: Compare Rates, Find Your Local Tax Office and Calculate an Estimate
Looking for your property’s tax bill, local payment portal, assessed value, or a state-by-state property tax comparison? Choose your state on the map below. You’ll see the published effective property tax rate, the type of local office to contact, and an official government starting point.
We also explain how to look up a parcel, pay without using an unauthorized website, calculate an annual estimate, check exemptions, and challenge an incorrect assessment. The map covers all 50 U.S. states plus Washington, D.C.
Rates below describe property taxes paid on owner-occupied housing as a percentage of property value in 2024. They are historical comparison figures, not statewide statutory rates or quotes for a specific home.
Where Can You Look Up and Pay Property Tax in Your State?
In most of the United States, real estate property taxes are administered locally. That means your state government may explain the rules, but the actual bill is usually maintained by a county, city, town, parish, borough or other local office. USA.gov confirms this local-government approach.
Use the local assessor, appraiser, auditor or property-record database.
Lookup micro-steps →Use the collector, treasurer, trustee, municipal tax office or its verified payment provider.
Payment micro-steps →Use published state benchmarks for comparison, then substitute your actual local rate or bill.
Calculate →Check local exemptions or file an assessment appeal with the authorized office.
Relief and appeals →Fastest route if a deadline is approaching: Use the parcel number or bill number from your latest tax notice. Confirm the unpaid amount with the official collector before paying. A statewide average cannot tell you what your parcel owes.
Interactive Property Tax Map of the United States
Select a two-letter state tile to view its historical effective property tax rate and find its government guidance. This is a geographic-style tile map; the tiles are approximate positions and do not depict actual state boundaries.
Choose any state to update the details and calculator.
Map colors are applied when JavaScript is enabled. The accessible state selector and complete comparison table provide alternate ways to access the same information. Values are 2024 observed effective rates published in 2026.
Selected State: Property Tax Details and Official Resources
Select a state from the map
Choose a state to see the local tax office type, an official state guidance link, and a nationwide government directory for local tax offices.
State rates are benchmarks; a county, city or town can apply different assessments, exemptions and tax rates.
Special State and Local Tax Systems You Should Know
Use the county appraisal district for assessed value and exemptions; the county tax assessor-collector or other designated collector for the bill and payment.
Use your county property appraiser for parcel values and exemptions; use the county tax collector for property-tax bills and payments.
Use the county assessor for valuation and the county tax collector for secured-property bills and payments. State Board of Equalization guidance explains the broader system.
Outside New York City, tax assessment and collection may involve the town, city, county or school district. NYC properties use the city’s Department of Finance.
Property is commonly assessed by the parish assessor; collections generally involve the parish sheriff or other designated collector.
In Connecticut, Massachusetts and several other New England jurisdictions, town and city assessor and collector offices are especially important.
Real property taxation is county-administered. Identify Honolulu, Hawaii, Maui or Kauai county before searching or paying.
County auditors generally handle real estate assessment; county treasurers handle tax collection. Taxing-district rates matter more than city name alone.
Property Tax Rates by State: Complete 50-State and D.C. Comparison
The table includes every state and Washington, D.C. Rates are from the Tax Foundation’s 2026 publication, based on 2024 Census American Community Survey owner-occupied housing data. They measure property taxes paid relative to home value, not the rate currently printed on a local tax bill.
Showing 51 jurisdictions.
| State | Effective Rate | Where to Start Locally | Official State Guidance |
|---|---|---|---|
| Alabama | 0.37% | County revenue commissioner or tax collector | Alabama Revenue ↗ |
| Alaska | 0.94% | Taxing borough or municipality; not every location levies a property tax | Alaska Commerce ↗ |
| Arizona | 0.48% | County assessor and county treasurer | Arizona Revenue ↗ |
| Arkansas | 0.56% | County assessor and county collector | Arkansas Government ↗ |
| California | 0.70% | County assessor and county tax collector | Board of Equalization ↗ |
| Colorado | 0.50% | County assessor and treasurer | Colorado Local Affairs ↗ |
| Connecticut | 1.54% | Town or city assessor and tax collector | Connecticut OPM ↗ |
| Delaware | 0.54% | County assessment and finance or treasury office | Delaware Government ↗ |
| District of Columbia | 0.60% | D.C. Office of Tax and Revenue | D.C. Tax and Revenue ↗ |
| Florida | 0.78% | County property appraiser and county tax collector | Florida Revenue ↗ |
| Georgia | 0.79% | County board of assessors and tax commissioner | Georgia Revenue ↗ |
| Hawaii | 0.29% | County real property assessment and tax office | Hawaii Government ↗ |
| Idaho | 0.50% | County assessor and county treasurer | Idaho Tax Commission ↗ |
| Illinois | 1.88% | County assessment office and county treasurer | Illinois Revenue ↗ |
| Indiana | 0.76% | County assessor, auditor and treasurer | Local Government Finance ↗ |
| Iowa | 1.33% | County assessor and county treasurer | Iowa Revenue ↗ |
| Kansas | 1.21% | County appraiser and county treasurer | Kansas Revenue ↗ |
| Kentucky | 0.74% | Property valuation administrator; sheriff or designated collector | Kentucky Revenue ↗ |
| Louisiana | 0.55% | Parish assessor and sheriff or designated collector | Louisiana Tax Commission ↗ |
| Maine | 0.98% | Municipal assessor and tax collector | Maine Revenue Services ↗ |
| Maryland | 0.92% | State assessment office; county or local payment office | Maryland Assessments ↗ |
| Massachusetts | 1.00% | Town or city assessors and collector-treasurer | Massachusetts Revenue ↗ |
| Michigan | 1.19% | Local assessor, township/city treasurer or county treasurer | Michigan Property Tax ↗ |
| Minnesota | 1.00% | County assessor and property tax department | Minnesota Revenue ↗ |
| Mississippi | 0.58% | County tax assessor and county tax collector | Mississippi Revenue ↗ |
| Missouri | 0.89% | County assessor and county collector | State Tax Commission ↗ |
| Montana | 0.61% | State Department of Revenue assessment resources; county treasurer for billing | Montana Revenue ↗ |
| Nebraska | 1.44% | County assessor and county treasurer | Nebraska Revenue ↗ |
| Nevada | 0.50% | County assessor and county treasurer | Nevada Taxation ↗ |
| New Hampshire | 1.50% | Town or city assessing and tax collection offices | New Hampshire Revenue ↗ |
| New Jersey | 1.88% | Municipal tax assessor and municipal tax collector | New Jersey Taxation ↗ |
| New Mexico | 0.63% | County assessor and county treasurer | New Mexico Taxation ↗ |
| New York | 1.30% | Local assessor and appropriate county, school or municipal collector | New York Taxation ↗ |
| North Carolina | 0.66% | County tax assessor/administrator and tax collector | North Carolina Revenue ↗ |
| North Dakota | 0.92% | County assessment and treasurer offices | North Dakota Tax Commissioner ↗ |
| Ohio | 1.36% | County auditor and county treasurer | Ohio Taxation ↗ |
| Oklahoma | 0.79% | County assessor and county treasurer | Oklahoma Tax Commission ↗ |
| Oregon | 0.81% | County assessment and taxation department | Oregon Revenue ↗ |
| Pennsylvania | 1.26% | County assessment, municipal and school district collectors | Pennsylvania Government ↗ |
| Rhode Island | 1.12% | Municipal tax assessor and collector | Rhode Island Taxation ↗ |
| South Carolina | 0.49% | County assessor, auditor and treasurer | South Carolina Revenue ↗ |
| South Dakota | 1.00% | County director of equalization and treasurer | South Dakota Revenue ↗ |
| Tennessee | 0.52% | County property assessor and trustee; city collector where applicable | Tennessee Comptroller ↗ |
| Texas | 1.40% | County appraisal district and tax assessor-collector | Texas Comptroller ↗ |
| Utah | 0.48% | County assessor, auditor and treasurer | Utah Property Tax ↗ |
| Vermont | 1.51% | Town listers/assessors, municipality and state property tax programs | Vermont Taxes ↗ |
| Virginia | 0.78% | City or county assessment/commissioner office and treasurer | Virginia Taxation ↗ |
| Washington | 0.75% | County assessor and county treasurer | Washington Revenue ↗ |
| West Virginia | 0.51% | County assessor and sheriff’s tax office | West Virginia Tax ↗ |
| Wisconsin | 1.32% | Municipal assessor and local or county tax collector | Wisconsin Revenue ↗ |
| Wyoming | 0.53% | County assessor and county treasurer | Wyoming Revenue ↗ |
Source: Tax Foundation, “Property Taxes by State and County, 2026,” Table 2, based on U.S. Census Bureau 2024 American Community Survey datasets B25082 and B25090. State offices shown are government guidance starting points, not necessarily the agency that collects your property’s tax payment. Official web addresses and menus may change.
Which States Had the Highest and Lowest Effective Property Tax Rates?
The Tax Foundation’s 2024 owner-occupied data shows a substantial difference between states. The percentages below compare taxes paid relative to housing value and should not be confused with a tax rate adopted by an individual municipality.
Higher Observed Effective Rates
| New Jersey | 1.88% |
|---|---|
| Illinois | 1.88% |
| Connecticut | 1.54% |
| Vermont | 1.51% |
| New Hampshire | 1.50% |
Lower Observed Effective Rates
| Hawaii | 0.29% |
|---|---|
| Alabama | 0.37% |
| Arizona | 0.48% |
| Utah | 0.48% |
| South Carolina | 0.49% |
Why a lower rate doesn’t always mean a lower bill
Imagine two homes. One has a market value of $250,000 and an illustrative effective rate of 1.20%; the modeled annual tax is $3,000. Another is worth $800,000 with an illustrative rate of 0.60%; its modeled tax is $4,800. A lower percentage can still produce a higher bill when the property’s value is substantially greater.
State averages also hide wide differences between school districts, counties, cities, neighborhoods, tax classes, and exemption eligibility. A county-specific tax bill or official calculator is always more useful for an actual payment decision.
Property Tax Calculator by State
Enter a home value and choose a state. The calculator uses the 2024 observed effective rate as a comparison benchmark. If you know your local effective rate, select the custom option instead. It does not determine the exact legal assessment or current balance.
Default illustration uses a manually entered 1.00% effective rate.
How the comparison calculation works
The simplified formula is: Home Value × Effective Rate ÷ 100. For example, at a 1.00% illustrative rate, a $350,000 property produces a $3,500 annual benchmark. For an actual bill, the assessor’s taxable value and the locally certified levies, rates, credits and assessments control the calculation.
Mill Rate and Assessment Ratio Calculation
Some jurisdictions publish mill rates, taxable assessed values, levy rates per $100, or different ratios for residential and commercial property. A mill is $1 per $1,000 of taxable value. For example, 20 mills on $200,000 taxable assessed value is $4,000 before credits or additional assessments. Do not apply the home’s full sale price unless local rules define that figure as the applicable taxable value.
How to Look Up Property Taxes Online in Any U.S. State
Most county and municipal record systems accept at least one of the following: a street address, parcel number, owner name, account number or tax bill number. The available search fields vary by jurisdiction.
- Identify the actual property location. Use the state and the county, city, town or parish in which the property physically sits. A mailing city or ZIP code can differ from the taxing jurisdiction.
- Open the official state guidance link. Select the state from the map or table. State property tax pages explain the assessment system and may link to county or municipal record offices.
- Find your local government. Use the USA.gov Local Governments directory, choose your state, then locate your county, town or city. Use the official local government’s website.
- Find the assessor or equivalent office. Look for a menu labeled Property Search, Parcel Search, Real Estate, Assessment Records, Property Appraiser, Auditor, or Tax Assessor.
- Search the property. Enter the parcel number for the most precise result. Otherwise try the street number and name, or the owner’s name where permitted.
- Check you have the correct parcel. Compare property address, municipality, owner, parcel identifier, acreage or building description.
- Read the assessment and tax information. Review land and improvement values, taxable value, taxing district, levy information, exemptions and the latest available tax year.
- Confirm the actual amount due. If the assessor system does not display current unpaid installments, use the authorized treasurer or collector portal for the current bill.
How to Pay Property Taxes Online by State, County or City
There is no single nationwide property tax checkout. The agency that collects your bill depends on the property’s location. Online payments may be accepted directly on the government website or through a payment service linked by the government.
- Open the actual tax collector’s website. After confirming the jurisdiction, find the Treasurer, Collector, Trustee, Finance, Sheriff’s Tax Office, or designated payment office.
- Choose the property tax payment option. It may appear under Real Estate Taxes, Pay Tax Bill, Property Tax Search, Current Tax or Delinquent Tax.
- Search the account. Enter the parcel ID, account number, bill number or address requested by the collector.
- Verify the property and tax year. Do not pay based on a similar owner name alone. Check the amount, installment, penalties, current credits and prior payments.
- Check mortgage escrow first. If a lender pays your property taxes, confirm whether the payment has already been scheduled to avoid an unnecessary duplicate transaction.
- Review payment methods and fees. Electronic checks, credit cards, debit cards, bank transfers, phone payments and mail payments are not available everywhere. Convenience fees also differ.
- Submit only through the verified payment service. If redirected to an external processor, first make sure the official government website linked to it.
- Save the confirmation. Retain the transaction date, amount, reference number, and receipt. Confirm the account update later before attempting another payment.
What to verify before paying
Payment safety: Never assume an unsolicited text message, email or sponsored search result is an official tax payment notice. Verify the collector and payment link independently through the local government website.
Why Property Tax Calculations Differ Across States
| Term | What It Means | Why It Matters |
|---|---|---|
| Market or appraised value | Government estimate of a property’s value under the applicable rules. | It may differ from a purchase price or online home-value estimate. |
| Assessed value | Value used for assessment, potentially after a statutory ratio. | It may be only a portion of market value. |
| Taxable value | Value to which taxes apply after relevant limitations or adjustments. | Exemptions and assessment caps can affect it. |
| Millage | Tax amount per $1,000 of applicable taxable value. | A 20-mill rate equals $20 per $1,000. |
| Effective rate | Tax paid divided by property value. | Useful for cross-state comparison, not necessarily an official levy rate. |
| Special assessment | Separate charge for an improvement or service where authorized. | May increase a bill without changing the general property tax rate. |
| Homestead exemption | Qualifying relief for an owner’s principal residence. | Eligibility and calculation differ by state and locality. |
Three reasons similar homes may have different tax bills
First, they may be in different school or municipal taxing districts. Second, an owner may qualify for a homestead, senior, veteran or disability benefit that another owner does not receive. Third, state assessment rules can limit taxable-value increases, or reset values under certain transfers or changes in use.
The tax year and payment year may also differ. Some governments collect tax for a prior assessment year; others use installments within the same fiscal year. Do not assume one state’s deadlines apply to another.
Property Tax Exemptions, Credits and Relief by State
The most useful way to reduce a bill legally is to check whether your property already receives every program for which you qualify. Benefits are not automatically transferable between states.
Homestead
For qualifying primary residences. Relief may reduce taxable value, reduce tax directly, or restrict future increases.
Senior Homeowner
Programs may have age, income, residency or ownership requirements, and may provide relief, refunds, credits or deferral.
Veteran or Disability
Eligibility can depend on disability classification, service connection, surviving-spouse status and local documentation rules.
Agricultural or Open Space
Qualifying land may be valued based on use. Changing that use can result in rollback or recapture taxes.
Income-Based Circuit Breaker
Some states offer income-related property tax credits or refunds, sometimes administered through state tax forms.
Deferral or Installment Plan
Eligible households may be able to postpone collection or arrange payments. Deferred amounts can remain owed and accrue interest.
How to find and apply for relief
- Find your state’s official property tax guidance from the table.
- Identify whether the program is state-administered or local.
- Open the assessor’s exemptions or tax relief page.
- Check the current tax-year eligibility rules and filing deadline.
- Download the official form or access the authorized application service.
- Prepare proof of residency, ownership, age, disability or income only when required.
- Submit to the correct office and keep a dated copy.
- Review the next assessment or tax bill to see whether the benefit was applied.
Do not assume you qualify from a state average. Homestead benefits may vary by county, municipality, household income, year, age and owner-occupancy status. Use the exact form for your jurisdiction and tax year.
How to Appeal a Property Tax Assessment
If the assessed value is incorrect, an assessment review or formal appeal may be available. The appeal office, deadline, evidence rules and permitted valuation grounds differ by state and locality.
- Open the local property assessment record for the relevant year.
- Review land area, building size, use classification, exemptions and appraised value.
- Identify a specific error or support a different market value with relevant evidence.
- Find the local assessor’s Appeal, Protest, Board of Review, Board of Equalization or comparable section.
- Read the deadline shown on the current assessment notice or official appeal instructions.
- Use the approved form and attach supporting evidence.
- Follow the filing and hearing instructions, preserving proof of submission.
- Confirm whether ordinary tax payments remain due while the appeal is pending.
Useful evidence can include comparable-property sales, a recent qualified appraisal, incorrect recorded features, or documented conditions affecting value. Simply showing that the tax bill has increased may not prove that an assessed value is wrong.
Deadline reminder: A tax bill payment deadline and a valuation appeal deadline are different. Filing an appeal does not automatically stop interest, penalties or collection obligations.
Are Property Taxes Deductible on Your Federal Income Tax Return?
Some state and local real property taxes may be deductible for taxpayers who itemize and meet the applicable IRS rules. The allowable amount depends on the tax year, the kind of charge, the taxpayer’s circumstances and the state and local tax deduction limits.
The IRS distinguishes general real estate taxes from certain service charges and assessments for local improvements. It also explains that paying money into mortgage escrow is not the same as the lender actually paying property tax to the government. Refer to the tax-year-specific IRS rules rather than treating the full amount of a tax bill as automatically deductible.
Common Property Tax Lookup and Payment Problems
| Problem | Practical Next Step |
|---|---|
| The property is not found | Try a parcel number, alternate address format, or the correct county. Recently divided parcels may have new IDs. |
| The owner name is outdated | Review deed and transfer records. Billing records may use a different ownership snapshot date. |
| The assessment is different from a home-price website | Check the valuation date, taxable-value method and local reassessment rules. |
| I paid but still see a balance | Keep the receipt, confirm the correct tax year and parcel, and contact the collector before paying twice. |
| I receive no mailed bill | Confirm the mailing address with the collector. Missing mail may not suspend the due date. |
| A lender should be paying | Check escrow status with your mortgage servicer and confirm payment posting with the collector. |
| I bought the home recently | Review closing prorations, new-owner exemption filing, assessment-change rules and the current collector’s account. |
| I need a historical tax receipt | Look for Payment History or Tax Receipts in the collector portal; ask the office if older records are unavailable online. |
| Taxes are delinquent | Get an updated payoff figure from the collector and ask about penalties, payment agreements, tax lien or foreclosure status. |
Property Tax Terms Explained
- Parcel number
- A property identification number used by the local assessment and tax system.
- Assessor
- An official or department responsible for property assessment and related records.
- Tax collector
- The office authorized to receive property tax payments and administer billing or collection.
- Taxing district
- An area subject to a particular combination of local property tax levies.
- Effective tax rate
- Taxes paid divided by property value. It is useful for comparison but is not necessarily a legally adopted levy rate.
- Homestead exemption
- Relief for a qualifying primary residence under applicable state or local rules.
- Escrow
- Money a mortgage servicer may collect and hold to pay property taxes or insurance.
- Tax lien
- A legal claim associated with unpaid taxes, governed by the applicable jurisdiction’s laws.
Property Tax by State Map — Frequently Asked Questions
Is there one website to pay property tax in all 50 states?
No. Property taxes are generally billed and collected by local governments. Start with the property’s county, city, town, parish or other responsible tax collector.
How do I find my property tax bill by address?
Identify the correct local government, open its assessor or parcel search, enter the street address, select the matching property, then use the tax collector to confirm the current amount due.
Which states have the highest effective property tax rates?
In the Tax Foundation’s 2024 owner-occupied housing data published in 2026, New Jersey and Illinois were both at 1.88%, followed by Connecticut at 1.54%. These are observed rates, not universal tax levies.
Which state has the lowest effective property tax rate?
Hawaii had the lowest reported 2024 state effective rate in that comparison, at 0.29%. Individual county bills may differ considerably.
Does a low statewide rate guarantee low taxes?
No. Actual payments also depend on property value, local tax rates, assessments, applicable credits and other charges.
Can I calculate property tax using only the home purchase price?
You can calculate an illustrative comparison, but the local government’s assessed or taxable value may differ from the purchase price and can be subject to special valuation rules.
Who handles property tax exemptions?
Typically the assessor, appraiser, auditor, municipal assessment office or a designated state tax program, depending on the type of exemption and jurisdiction.
What happens if I miss the property tax payment deadline?
Penalties, interest, liens, tax sales or other collection procedures may apply depending on state and local law. Contact the authorized tax collector for an updated payoff and available assistance.
Is the state effective rate the same as my county’s rate?
No. The table’s effective rate is a historical statewide comparison measure. Your county or municipal tax system uses locally applicable assessments, levies, exemptions and billing rules.
Can I deduct property taxes from federal income tax?
Qualifying real estate taxes may be deductible if you itemize and meet the applicable IRS rules and limits. Refer to IRS Publication 530 and the instructions for the tax year involved.
Research Sources and How to Verify Property Tax Information
The comparison rates in this page use one consistent historical dataset rather than mixing figures from different years or calculation methods. Actual tax balances and payment instructions must be verified through the responsible local government.
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Tax Foundation — Property Taxes by State and County, 2026
March 2026 research release. State comparison values reflect 2024 owner-occupied effective rates. See Table 2.
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U.S. Census Bureau — 2024 ACS Real Estate Taxes Paid
Primary federal source for owner-occupied real estate tax estimates. Different Census tables and measures serve different purposes.
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USA.gov — State and Local Tax Help
Official federal guidance on state and local tax administration and where to find help.
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USA.gov — Local Government Directory
Find your state, then locate the local government responsible for property tax services.
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USA.gov — State Government Directory
Official state government starting points for agencies and public resources.
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IRS Publication 530 — Tax Information for Homeowners
Federal rules concerning real estate taxes, deductions, settlement and escrow treatment.
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International Association of Assessing Officers — Assessment Oversight Directory
Reference directory of assessment oversight agencies and jurisdictions. Some linked agency addresses may change.