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Property Tax by State (2025)

Effective rates range from 0.28% (Hawaii) to 2.23% (New Jersey). The median American homeowner pays $3,107/year.

0.28%

Lowest Rate

Hawaii ($2,482/yr)

$3,107

National Median Tax

Per year

2.23%

Highest Rate

New Jersey ($9,196/yr)

The "No Income Tax" Trade-Off

Texas has no state income tax, but its 1.60% property tax rate means a $300,000 home costs $4,800/year in property taxes alone. New Hampshire (no income tax, 1.77% property tax) charges even more. Meanwhile, Hawaii has the lowest property tax (0.28%) but one of the highest costs of living. States without income tax often make up the revenue through higher property or sales taxes.

Property Tax Rates -- All 50 States (Lowest to Highest)

RankStateEffective RateMedian Tax PaidMedian Home ValueTax on $300k Home
1Hawaii0.28%$2,482$886,400$840
2Alabama0.41%$658$160,400$1,230
3Colorado0.51%$2,767$542,700$1,530
4Nevada0.53%$1,894$357,400$1,590
5Louisiana0.55%$1,087$197,600$1,650
6Wyoming0.56%$1,660$296,400$1,680
7Delaware0.57%$1,835$321,900$1,710
8South Carolina0.57%$1,248$218,900$1,710
9West Virginia0.57%$796$139,600$1,710
10Utah0.58%$2,459$424,000$1,740
11Arizona0.62%$1,955$315,200$1,860
12Arkansas0.62%$1,068$172,200$1,860
13Idaho0.63%$2,164$343,600$1,890
14Mississippi0.65%$921$141,700$1,950
15Tennessee0.66%$1,533$232,300$1,980
16New Mexico0.67%$1,530$228,400$2,010
17California0.71%$5,946$837,500$2,130
18Montana0.74%$2,824$381,500$2,220
19North Carolina0.77%$2,133$276,900$2,310
20Virginia0.80%$2,838$354,800$2,400
21Georgia0.83%$2,473$297,800$2,490
22Kentucky0.83%$1,382$166,500$2,490
23Indiana0.84%$1,563$186,100$2,520
24Washington0.84%$4,645$553,000$2,520
25Florida0.86%$2,918$339,200$2,580
26Oklahoma0.87%$1,480$170,100$2,610
27Oregon0.87%$3,669$421,700$2,610
28Missouri0.93%$1,931$207,600$2,790
29North Dakota0.94%$2,228$237,000$2,820
30Alaska1.04%$3,570$343,300$3,120
31Maryland1.05%$3,938$375,000$3,150
32South Dakota1.08%$2,671$247,300$3,240
33Minnesota1.11%$3,336$300,500$3,330
34Massachusetts1.12%$5,768$515,100$3,360
35Maine1.24%$3,456$278,700$3,720
36Kansas1.33%$2,690$202,200$3,990
37Michigan1.38%$2,831$205,100$4,140
38Rhode Island1.40%$4,737$338,300$4,200
39Pennsylvania1.49%$3,473$233,100$4,470
40Iowa1.52%$2,862$188,300$4,560
41Ohio1.53%$2,836$185,300$4,590
42Texas1.60%$4,304$269,000$4,800
43Nebraska1.61%$3,466$215,200$4,830
44Wisconsin1.61%$3,937$244,600$4,830
45New York1.62%$6,673$412,000$4,860
46Vermont1.73%$5,055$292,200$5,190
47New Hampshire1.77%$6,486$366,400$5,310
48Connecticut1.79%$6,729$375,900$5,370
49Illinois2.08%$5,256$252,700$6,240
50New Jersey2.23%$9,196$412,300$6,690

Effective rate = median property tax paid / median home value. Rates vary significantly by county and municipality within each state. Sources: Census ACS 2023, Tax Foundation 2024.

Key Findings

Rate vs. Dollars: Two Different Stories

Hawaii has the lowest rate (0.28%) but homeowners still pay $2,482/year because median homes cost $886,400. California's 0.71% rate produces $5,946 in annual taxes thanks to $837,500 median home values. Meanwhile, New Jersey's 2.23% rate on a $412,300 median home means $9,196/year -- the highest dollar amount in the nation.

The New Jersey Penalty

A homeowner with a $400,000 home in New Jersey pays $8,920/year in property taxes. The same home in Hawaii would cost just $1,120/year -- a $7,800 annual difference, or $234,000 over 30 years. That's before considering New Jersey also has a state income tax.

Property Tax as a Hidden Mortgage

In high-tax states, property taxes effectively add to your monthly housing cost. In New Jersey, property taxes add $766/month to your housing payment. In Texas, it's $400/month on a median home. These recurring costs never go away -- even after your mortgage is paid off.

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Frequently Asked Questions

Which state has the highest property taxes?

New Jersey has the highest effective property tax rate at 2.23%, with a median annual tax of $9,196. Illinois (2.08%), Connecticut (1.79%), and New Hampshire (1.77%) round out the top four.

Which state has the lowest property taxes?

Hawaii has the lowest effective rate at 0.28%, followed by Alabama (0.41%), Colorado (0.51%), and Nevada (0.53%). However, low rates on expensive homes can still mean high dollar amounts.

How are property taxes calculated?

Your property tax = assessed value x local mill rate. The assessed value may differ from market value (some states assess at a fraction of market value). Rates are set by local governments including counties, cities, school districts, and special districts.

Do property taxes go up every year?

Usually, yes. Property taxes increase as home values rise (reassessment) and as local governments adjust tax rates. Some states cap annual increases (California's Prop 13 limits increases to 2%/year). Others reassess annually at full market value.

Can I deduct property taxes on my federal return?

Yes, but the SALT (State and Local Tax) deduction is capped at $10,000 per year for the combined total of state income taxes and property taxes. This cap particularly impacts homeowners in high-tax states like New Jersey and New York.

Methodology & Sources

  • • Effective tax rates: Tax Foundation, "Facts & Figures 2024," based on Census Bureau American Community Survey data
  • • Median taxes paid: U.S. Census Bureau, American Community Survey (ACS) 2023 1-year estimates
  • • Median home values: U.S. Census Bureau ACS 2023 and Zillow Home Value Index (ZHVI)
  • • Limitations: Property tax rates vary enormously within states. A state average masks differences between counties and municipalities. Always check local rates when evaluating specific properties