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Property tax rules by state
The same market value produces very different bills across state lines because each state decides what share of value is taxed, how fast an assessment may grow and how much a homestead is exempt. This table lines those rules up for all 51 jurisdictions.
Updated Editorial policy
- ALAlabama
- AKAlaska
- AZArizona
- ARArkansas
- CACalifornia
- COColorado
- CTConnecticut
- DEDelaware
- DCDistrict of Columbia
- FLFlorida
- GAGeorgia
- HIHawaii
- IDIdaho
- ILIllinois
- INIndiana
- IAIowa
- KSKansas
- KYKentucky
- LALouisiana
- MEMaine
- MDMaryland
- MAMassachusetts
- MIMichigan
- MNMinnesota
- MSMississippi
- MOMissouri
- MTMontana
- NENebraska
- NVNevada
- NHNew Hampshire
- NJNew Jersey
- NMNew Mexico
- NYNew York
- NCNorth Carolina
- NDNorth Dakota
- OHOhio
- OKOklahoma
- OROregon
- PAPennsylvania
- RIRhode Island
- SCSouth Carolina
- SDSouth Dakota
- TNTennessee
- TXTexas
- UTUtah
- VTVermont
- VAVirginia
- WAWashington
- WVWest Virginia
- WIWisconsin
- WYWyoming
Nothing on the map by that spelling. Type a state written out (“New Mexico”) or its postal abbreviation (“NM”).
Statewide rules side by side
| Jurisdiction | Assessment basis used | Annual assessment cap | Modeled approved homestead relief | Rate unit | Verified |
|---|---|---|---|---|---|
| Alabama | 10% / 20% by approved class | 7% a year (eligible unchanged property) | No automatic allowance; see approved relief | mills | |
| Alaska | 100% of entered value | — | No automatic allowance; see approved relief | mills | |
| Arizona | 10% of entered value | 5% a year (eligible unchanged property) | No automatic allowance; see approved relief | per $100 | |
| Arkansas | 20% of entered value | 5% / 10% / 0% a year (by approved status) | No automatic allowance; see approved relief | mills | |
| California | 100% of entered value | — | No automatic allowance; see approved relief | % | |
| Colorado | School districts: 7.05%; Other local government: 6.8% after value reduction | — | No automatic allowance; see approved relief | mills | |
| Connecticut | 70% / 100% by approved class | — | No automatic allowance; see approved relief | mills | |
| Delaware | 100% of entered value | — | 50% of covered levy credit (eligibility required) + 100% of covered levy credit (eligibility required) | per $100 | |
| District of Columbia | 100% of entered value | 10% / 2% a year (by approved status) | Approved exclusion (input) | per $100 | |
| Florida | 100% of entered value | 2.7% / 10% a year (by approved status) | $25,000 + $26,411 | mills | |
| Georgia | 40% of entered value | 2.7% a year (eligible homestead) | $2,000 + $18,000 | mills | |
| Hawaii | 100% of entered value | — | No automatic allowance; see approved relief | mills | |
| Idaho | 100% of entered value | — | 50% up to $125,000 | mills | |
| Illinois | 33.333% / 10% / 100% by approved class × approved equalizer | — | No automatic allowance; see approved relief | per $100 | |
| Indiana | 100% of entered value | — | $48,000 + 40% + 10% of covered tax after limits, up to $300 | per $100 | |
| Iowa | Published annual assessment ratio (input) | — | No automatic allowance; see approved relief | mills | |
| Kansas | 11.5% of entered value | — | No automatic allowance; see approved relief | mills | |
| Kentucky | 100% of entered value | — | No automatic allowance; see approved relief | per $100 | |
| Louisiana | 10% of entered value | — | $7,500 | mills | |
| Maine | Approved jurisdiction ratio (input) | — | $25,000 | mills | |
| Maryland | 100% of entered value | — | No automatic allowance; see approved relief | mills | |
| Massachusetts | 100% of entered value | — | No automatic allowance; see approved relief | mills | |
| Michigan | 50% of entered value | 2.7% a year (eligible unchanged property) | No automatic allowance; see approved relief | mills | |
| Minnesota | 1% → 1.25% incremental tiers; separate full-value levy | — | 40% up to $38,000 | % | |
| Mississippi | 10% / 15% by approved class | — | No automatic allowance; see approved relief | mills | |
| Missouri | 19% of entered value | — | No automatic allowance; see approved relief | per $100 | |
| Montana | 0.76% → 0.9% → 1.1% → 1.9% incremental tiers / 1.9% / 1.1% by approved class | — | No automatic allowance; see approved relief | mills | |
| Nebraska | 100% of entered value | — | No automatic allowance; see approved relief | per $100 | |
| Nevada | 35% of entered value | — | No automatic allowance; see approved relief | per $100 | |
| New Hampshire | 100% of entered value | — | No automatic allowance; see approved relief | mills | |
| New Jersey | 100% of entered value | — | No automatic allowance; see approved relief | per $100 | |
| New Mexico | 33.333% of entered value | 3% a year (eligible unchanged property) | No automatic allowance; see approved relief | mills | |
| New York | Approved jurisdiction ratio (input) | — | No automatic allowance; see approved relief | mills | |
| North Carolina | 100% of entered value | — | No automatic allowance; see approved relief | per $100 | |
| North Dakota | 4.5% of entered value | — | No automatic allowance; see approved relief | mills | |
| Ohio | 35% of entered value | — | 5.7% of covered levy credit | mills | |
| Oklahoma | Approved jurisdiction ratio (input) | 3% / 5% a year (by approved status) | $1,000 | mills | |
| Oregon | 100% of entered value | 3% MAV rule; prior AV/MAV required | No automatic allowance; see approved relief | mills | |
| Pennsylvania | Approved jurisdiction ratio (input) | — | Approved exclusion (input) + Approved exclusion (input) | mills | |
| Rhode Island | 100% of entered value | — | No automatic allowance; see approved relief | mills | |
| South Carolina | 4% / 6% by approved class | — | No automatic allowance; see approved relief | mills | |
| South Dakota | 100% of entered value × approved equalizer | — | No automatic allowance; see approved relief | mills | |
| Tennessee | 25% of entered value | — | Approved credit / reimbursement (input) (eligibility required) | per $100 | |
| Texas | 100% of entered value | 10% / 20% a year (by approved status) | $140,000 | per $100 | |
| Utah | 100% of entered value | — | 45% | % | |
| Vermont | 100% of entered value | — | No automatic allowance; see approved relief | per $100 | |
| Virginia | 100% of entered value | — | No automatic allowance; see approved relief | per $100 | |
| Washington | 100% of entered value | — | No automatic allowance; see approved relief | mills | |
| West Virginia | 60% by approved class | — | No automatic allowance; see approved relief | per $100 | |
| Wisconsin | Approved jurisdiction ratio (input) | — | Approved credit / reimbursement (input) | mills | |
| Wyoming | 9.5% of entered value | County-approved taxable base (input) | 25% up to $250,000 | mills |
Reading the table
Start with the market, assessed or taxable figure requested by the state worksheet. A 100% factor on an already approved assessment does not mean that the state taxes raw market value without adjustments. Colorado has separate school and local-government bases; Montana uses incremental tiers for an approved residential class. A blank or unconfirmed classification is not a 0% assessment share. Jurisdiction-specific or published annual ratios must come from the relevant assessment notice or agency.
An annual cap limits growth in a home’s assessment while it stays with the same owner; most caps reset when the home sells, which is why a buyer’s first bill can be far above the seller’s last one. Relief entries describe modeled exemptions, credits or reimbursements with approval conditions; they do not mean every homeowner qualifies, and plus signs do not establish that every listed program can be combined. “No automatic allowance” means the worksheet needs your approved relief details, not that the state has no relief program. Age, disability, veteran and income-tested choices are explained on each state page.
Some states also cap the bill itself: Indiana, Nevada, Oregon, Washington. A statewide rate component is built in for Alabama, California, District of Columbia, Kansas, Kentucky, Maryland, West Virginia, Wyoming.
Every figure links back to a statute or agency page on the state’s own page. See the methodology for the order in which the calculator applies these rules.
Census medians: home value and tax paid
This table sets two American Community Survey 2020–2024 statistics side by side for every jurisdiction: median owner-occupied home value (table B25077) and median annual real-estate taxes paid (table B25103). The ratio column divides the second by the first. Sorted from the highest ratio down.
| Jurisdiction | Median home value | Median annual taxes | Ratio of medians |
|---|---|---|---|
| New Jersey | $454,400 | $9,590 | 2.110% |
| Illinois | $263,300 | $5,298 | 2.012% |
| Connecticut | $366,900 | $6,643 | 1.811% |
| New Hampshire | $402,500 | $6,667 | 1.656% |
| Vermont | $316,600 | $5,039 | 1.592% |
| New York | $423,800 | $6,582 | 1.553% |
| Texas | $283,800 | $4,232 | 1.491% |
| Nebraska | $238,600 | $3,549 | 1.487% |
| Wisconsin | $266,500 | $3,792 | 1.423% |
| Iowa | $208,000 | $2,897 | 1.393% |
| Ohio | $214,800 | $2,822 | 1.314% |
| Pennsylvania | $254,500 | $3,311 | 1.301% |
| Kansas | $217,200 | $2,798 | 1.288% |
| Michigan | $231,600 | $2,904 | 1.254% |
| Rhode Island | $404,200 | $4,900 | 1.212% |
| Alaska | $352,900 | $3,901 | 1.105% |
| Massachusetts | $562,100 | $5,992 | 1.066% |
| South Dakota | $257,400 | $2,724 | 1.058% |
| Maine | $296,600 | $3,036 | 1.024% |
| Minnesota | $329,300 | $3,357 | 1.019% |
| North Dakota | $249,900 | $2,468 | 0.988% |
| Maryland | $419,900 | $4,093 | 0.975% |
| Missouri | $230,300 | $1,948 | 0.846% |
| Oregon | $477,600 | $3,876 | 0.812% |
| Washington | $564,600 | $4,556 | 0.807% |
| Oklahoma | $199,800 | $1,599 | 0.800% |
| Georgia | $303,300 | $2,341 | 0.772% |
| Florida | $359,000 | $2,730 | 0.760% |
| Kentucky | $205,600 | $1,544 | 0.751% |
| Indiana | $218,200 | $1,614 | 0.740% |
| Virginia | $383,700 | $2,790 | 0.727% |
| Montana | $375,800 | $2,693 | 0.717% |
| Mississippi | $169,800 | $1,215 | 0.716% |
| New Mexico | $248,100 | $1,731 | 0.698% |
| California | $734,700 | $5,124 | 0.697% |
| North Carolina | $288,900 | $1,896 | 0.656% |
| District of Columbia | $737,100 | $4,312 | 0.585% |
| Wyoming | $309,700 | $1,767 | 0.571% |
| Arkansas | $188,000 | $1,040 | 0.553% |
| Louisiana | $216,500 | $1,180 | 0.545% |
| West Virginia | $162,600 | $865 | 0.532% |
| Utah | $489,400 | $2,525 | 0.516% |
| Tennessee | $286,700 | $1,442 | 0.503% |
| Delaware | $352,000 | $1,768 | 0.502% |
| Idaho | $418,600 | $2,038 | 0.487% |
| South Carolina | $259,000 | $1,251 | 0.483% |
| Colorado | $539,400 | $2,602 | 0.482% |
| Arizona | $394,500 | $1,879 | 0.476% |
| Nevada | $435,400 | $2,027 | 0.466% |
| Alabama | $209,900 | $788 | 0.375% |
| Hawaii | $839,100 | $2,239 | 0.267% |
The two medians are separate statewide distributions, not one typical house, so their quotient is neither an average effective rate, an assessment ratio nor a levy rate. Treat it as dated screening context. Each state page prints both figures with their published margins of error; this site computes no interval for the ratio, so small gaps between states are not a ranking of household burden.
Two equally priced homes in one state can owe very different bills because of local districts, approved relief and, for recent buyers, a reset assessment. Before a move, get a projected taxable assessment and the current district rates for the address, and keep transfer tax and closing costs apart from the annual tax. Source files: B25077 and B25103, U.S. Census Bureau ACS 2024 five-year summary file.
Updated by the Property Tax Calculator Editorial Team. Report a correction