Effective Property Tax Rate by State 2026: All 50 States Ranked
Which States Have the Highest Effective Property Tax Rates?
Illinois has the highest effective property tax rate in this ACS 2024 1-year state ranking at 1.79%, followed by New Jersey at 1.68%. Hawaii has the lowest calculated rate at 0.31%.
StatRanker calculates each rate from two official U.S. Census Bureau American Community Survey inputs: aggregate real estate taxes paid for owner-occupied housing and aggregate owner-occupied housing value. The resulting percentages are calculated from official observed inputs, not forecasts or projections.
The table is a compiled research dataset based on 2 sources, with row-level source and method notes shown in the ranking table.
Metric: aggregate real estate taxes paid ÷ aggregate owner-occupied housing value. Unit: percent. Target year: 2024. Snapshot: 2026. Direction: higher rate ranks higher. Coverage: 50 states. Status: 50 calculated rates from official observed inputs.
The unrounded calculated point-estimate ratio is 1.7931%, equivalent to about $1,793 per $100,000 of housing value.
The unrounded calculated point-estimate ratio is 0.3085%.
Median 0.7733%; unweighted average across the 50 calculated state rates 0.8549%.
2024 ACS 1-year B25090 and B25082; no imputation, forecast or modeled projection.
What the Effective Property Tax Rate Measures
The effective property tax rate compares aggregate real estate taxes paid for owner-occupied housing with the aggregate value of the same owner-occupied housing stock. Applying the same formula to every state creates a consistent state-level comparison without treating thousands of local statutory millage rates as directly comparable.
The calculation covers owner-occupied housing only. Rental, commercial, industrial and other property classes are outside this metric.
Top 10 States by Effective Property Tax Rate
Illinois and New Jersey have the two highest calculated point-estimate rates. Vermont ranks third, followed by Nebraska, Connecticut and New Hampshire. Texas is ninth and New York is tenth.
Top 10 · owner-occupied housing · 2024 ACS 1-year
| Rank | State | Effective rate | Source / Method Note |
|---|---|---|---|
| 1 | Illinois | 1.79% | calculated_value · B25090_001E $21,262,263,300 · B25082_001E $1,185,780,852,100 · ratio 1.7931% · 2024. |
| 2 | New Jersey | 1.68% | calculated_value · B25090_001E $22,119,447,000 · B25082_001E $1,320,220,185,100 · ratio 1.6754% · 2024. |
| 3 | Vermont | 1.40% | calculated_value · B25090_001E $1,171,089,500 · B25082_001E $83,723,444,900 · ratio 1.3988% · 2024. |
| 4 | Nebraska | 1.38% | calculated_value · B25090_001E $2,283,083,400 · B25082_001E $165,520,046,800 · ratio 1.3793% · 2024. |
| 5 | Connecticut | 1.36% | calculated_value · B25090_001E $7,275,184,600 · B25082_001E $536,900,086,100 · ratio 1.3550% · 2024. |
| 6 | New Hampshire | 1.35% | calculated_value · B25090_001E $2,900,421,200 · B25082_001E $214,892,654,200 · ratio 1.3497% · 2024. |
| 7 | Ohio | 1.28% | calculated_value · B25090_001E $12,129,649,100 · B25082_001E $950,776,043,100 · ratio 1.2758% · 2024. |
| 8 | Iowa | 1.25% | calculated_value · B25090_001E $3,234,507,400 · B25082_001E $258,889,970,900 · ratio 1.2494% · 2024. |
| 9 | Texas | 1.24% | calculated_value · B25090_001E $34,936,256,600 · B25082_001E $2,807,030,697,700 · ratio 1.2446% · 2024. |
| 10 | New York | 1.23% | calculated_value · B25090_001E $32,203,085,100 · B25082_001E $2,624,630,280,100 · ratio 1.2270% · 2024. |
Effective Property Tax Rate by State: All 50 States
Search by state, filter by Census region, change the sort order, or show only the Top 10 or Top 20. Every row uses exact 2024 ACS 1-year B25090_001E and B25082_001E point-estimate inputs and the same calculation formula.
50-state ranking · 2024 ACS 1-year · B25090_001E ÷ B25082_001E × 100 · higher rate ranks higher
| Rank | State | Effective rate | Source / Method Note |
|---|---|---|---|
| 1 | Illinois | 1.79% | calculated_value · B25090_001E $21,262,263,300 · B25082_001E $1,185,780,852,100 · formula: taxes ÷ value × 100 · ratio 1.7931% · 2024. |
| 2 | New Jersey | 1.68% | calculated_value · B25090_001E $22,119,447,000 · B25082_001E $1,320,220,185,100 · formula: taxes ÷ value × 100 · ratio 1.6754% · 2024. |
| 3 | Vermont | 1.40% | calculated_value · B25090_001E $1,171,089,500 · B25082_001E $83,723,444,900 · formula: taxes ÷ value × 100 · ratio 1.3988% · 2024. |
| 4 | Nebraska | 1.38% | calculated_value · B25090_001E $2,283,083,400 · B25082_001E $165,520,046,800 · formula: taxes ÷ value × 100 · ratio 1.3793% · 2024. |
| 5 | Connecticut | 1.36% | calculated_value · B25090_001E $7,275,184,600 · B25082_001E $536,900,086,100 · formula: taxes ÷ value × 100 · ratio 1.3550% · 2024. |
| 6 | New Hampshire | 1.35% | calculated_value · B25090_001E $2,900,421,200 · B25082_001E $214,892,654,200 · formula: taxes ÷ value × 100 · ratio 1.3497% · 2024. |
| 7 | Ohio | 1.28% | calculated_value · B25090_001E $12,129,649,100 · B25082_001E $950,776,043,100 · formula: taxes ÷ value × 100 · ratio 1.2758% · 2024. |
| 8 | Iowa | 1.25% | calculated_value · B25090_001E $3,234,507,400 · B25082_001E $258,889,970,900 · formula: taxes ÷ value × 100 · ratio 1.2494% · 2024. |
| 9 | Texas | 1.24% | calculated_value · B25090_001E $34,936,256,600 · B25082_001E $2,807,030,697,700 · formula: taxes ÷ value × 100 · ratio 1.2446% · 2024. |
| 10 | New York | 1.23% | calculated_value · B25090_001E $32,203,085,100 · B25082_001E $2,624,630,280,100 · formula: taxes ÷ value × 100 · ratio 1.2270% · 2024. |
| 11 | Kansas | 1.20% | calculated_value · B25090_001E $2,863,525,400 · B25082_001E $238,402,377,000 · formula: taxes ÷ value × 100 · ratio 1.2011% · 2024. |
| 12 | Wisconsin | 1.19% | calculated_value · B25090_001E $6,958,356,700 · B25082_001E $585,911,579,000 · formula: taxes ÷ value × 100 · ratio 1.1876% · 2024. |
| 13 | Pennsylvania | 1.14% | calculated_value · B25090_001E $14,303,332,700 · B25082_001E $1,257,475,311,600 · formula: taxes ÷ value × 100 · ratio 1.1375% · 2024. |
| 14 | Michigan | 1.13% | calculated_value · B25090_001E $10,402,220,500 · B25082_001E $921,528,626,300 · formula: taxes ÷ value × 100 · ratio 1.1288% · 2024. |
| 15 | South Dakota | 1.00% | calculated_value · B25090_001E $825,527,300 · B25082_001E $82,720,332,700 · formula: taxes ÷ value × 100 · ratio 0.9980% · 2024. |
| 16 | Rhode Island | 1.00% | calculated_value · B25090_001E $1,519,517,700 · B25082_001E $152,337,673,200 · formula: taxes ÷ value × 100 · ratio 0.9975% · 2024. |
| 17 | Minnesota | 0.99% | calculated_value · B25090_001E $6,501,643,100 · B25082_001E $658,632,616,600 · formula: taxes ÷ value × 100 · ratio 0.9871% · 2024. |
| 18 | Massachusetts | 0.95% | calculated_value · B25090_001E $12,097,297,000 · B25082_001E $1,276,105,204,900 · formula: taxes ÷ value × 100 · ratio 0.9480% · 2024. |
| 19 | North Dakota | 0.94% | calculated_value · B25090_001E $608,757,100 · B25082_001E $64,696,140,700 · formula: taxes ÷ value × 100 · ratio 0.9409% · 2024. |
| 20 | Maine | 0.90% | calculated_value · B25090_001E $1,668,939,000 · B25082_001E $184,720,872,400 · formula: taxes ÷ value × 100 · ratio 0.9035% · 2024. |
| 21 | Maryland | 0.90% | calculated_value · B25090_001E $7,520,628,800 · B25082_001E $834,052,699,400 · formula: taxes ÷ value × 100 · ratio 0.9017% · 2024. |
| 22 | Alaska | 0.90% | calculated_value · B25090_001E $664,772,900 · B25082_001E $73,871,620,800 · formula: taxes ÷ value × 100 · ratio 0.8999% · 2024. |
| 23 | Missouri | 0.85% | calculated_value · B25090_001E $4,428,280,300 · B25082_001E $521,592,892,400 · formula: taxes ÷ value × 100 · ratio 0.8490% · 2024. |
| 24 | Oregon | 0.79% | calculated_value · B25090_001E $4,917,685,900 · B25082_001E $623,245,934,500 · formula: taxes ÷ value × 100 · ratio 0.7890% · 2024. |
| 25 | Oklahoma | 0.78% | calculated_value · B25090_001E $2,206,132,700 · B25082_001E $282,993,261,900 · formula: taxes ÷ value × 100 · ratio 0.7796% · 2024. |
| 26 | Georgia | 0.77% | calculated_value · B25090_001E $8,707,748,600 · B25082_001E $1,135,208,138,000 · formula: taxes ÷ value × 100 · ratio 0.7671% · 2024. |
| 27 | Florida | 0.76% | calculated_value · B25090_001E $24,312,484,700 · B25082_001E $3,198,744,159,500 · formula: taxes ÷ value × 100 · ratio 0.7601% · 2024. |
| 28 | Indiana | 0.76% | calculated_value · B25090_001E $4,242,347,000 · B25082_001E $560,812,462,200 · formula: taxes ÷ value × 100 · ratio 0.7565% · 2024. |
| 29 | Virginia | 0.75% | calculated_value · B25090_001E $8,760,836,100 · B25082_001E $1,162,518,261,600 · formula: taxes ÷ value × 100 · ratio 0.7536% · 2024. |
| 30 | Washington | 0.74% | calculated_value · B25090_001E $10,671,295,800 · B25082_001E $1,447,715,728,100 · formula: taxes ÷ value × 100 · ratio 0.7371% · 2024. |
| 31 | Kentucky | 0.72% | calculated_value · B25090_001E $2,434,868,700 · B25082_001E $336,611,906,000 · formula: taxes ÷ value × 100 · ratio 0.7233% · 2024. |
| 32 | California | 0.69% | calculated_value · B25090_001E $52,872,735,400 · B25082_001E $7,634,801,381,100 · formula: taxes ÷ value × 100 · ratio 0.6925% · 2024. |
| 33 | North Carolina | 0.62% | calculated_value · B25090_001E $7,550,042,500 · B25082_001E $1,210,067,484,900 · formula: taxes ÷ value × 100 · ratio 0.6239% · 2024. |
| 34 | New Mexico | 0.61% | calculated_value · B25090_001E $1,218,092,800 · B25082_001E $199,826,248,100 · formula: taxes ÷ value × 100 · ratio 0.6096% · 2024. |
| 35 | Montana | 0.59% | calculated_value · B25090_001E $1,018,759,800 · B25082_001E $172,093,355,100 · formula: taxes ÷ value × 100 · ratio 0.5920% · 2024. |
| 36 | Wyoming | 0.58% | calculated_value · B25090_001E $505,130,800 · B25082_001E $86,777,276,500 · formula: taxes ÷ value × 100 · ratio 0.5821% · 2024. |
| 37 | Louisiana | 0.56% | calculated_value · B25090_001E $1,822,794,700 · B25082_001E $327,169,235,800 · formula: taxes ÷ value × 100 · ratio 0.5571% · 2024. |
| 38 | Mississippi | 0.54% | calculated_value · B25090_001E $1,026,895,200 · B25082_001E $189,724,570,700 · formula: taxes ÷ value × 100 · ratio 0.5413% · 2024. |
| 39 | Arkansas | 0.54% | calculated_value · B25090_001E $1,167,041,400 · B25082_001E $215,849,485,200 · formula: taxes ÷ value × 100 · ratio 0.5407% · 2024. |
| 40 | Colorado | 0.52% | calculated_value · B25090_001E $5,750,527,500 · B25082_001E $1,107,535,676,700 · formula: taxes ÷ value × 100 · ratio 0.5192% · 2024. |
| 41 | Delaware | 0.51% | calculated_value · B25090_001E $656,213,100 · B25082_001E $127,914,481,000 · formula: taxes ÷ value × 100 · ratio 0.5130% · 2024. |
| 42 | Nevada | 0.50% | calculated_value · B25090_001E $2,031,449,700 · B25082_001E $403,232,594,700 · formula: taxes ÷ value × 100 · ratio 0.5038% · 2024. |
| 43 | West Virginia | 0.48% | calculated_value · B25090_001E $584,045,200 · B25082_001E $120,853,651,200 · formula: taxes ÷ value × 100 · ratio 0.4833% · 2024. |
| 44 | Tennessee | 0.46% | calculated_value · B25090_001E $3,724,735,100 · B25082_001E $806,946,661,900 · formula: taxes ÷ value × 100 · ratio 0.4616% · 2024. |
| 45 | Utah | 0.45% | calculated_value · B25090_001E $2,346,772,700 · B25082_001E $519,491,115,000 · formula: taxes ÷ value × 100 · ratio 0.4517% · 2024. |
| 46 | South Carolina | 0.44% | calculated_value · B25090_001E $2,768,317,200 · B25082_001E $631,551,103,600 · formula: taxes ÷ value × 100 · ratio 0.4383% · 2024. |
| 47 | Idaho | 0.43% | calculated_value · B25090_001E $1,222,009,800 · B25082_001E $282,156,432,100 · formula: taxes ÷ value × 100 · ratio 0.4331% · 2024. |
| 48 | Arizona | 0.43% | calculated_value · B25090_001E $4,320,807,000 · B25082_001E $1,014,355,588,700 · formula: taxes ÷ value × 100 · ratio 0.4260% · 2024. |
| 49 | Alabama | 0.37% | calculated_value · B25090_001E $1,537,253,700 · B25082_001E $413,722,335,300 · formula: taxes ÷ value × 100 · ratio 0.3716% · 2024. |
| 50 | Hawaii | 0.31% | calculated_value · B25090_001E $981,165,300 · B25082_001E $318,078,610,800 · formula: taxes ÷ value × 100 · ratio 0.3085% · 2024. |
Table note: this ranking is compiled from two primary numeric U.S. Census Bureau ACS 2024 1-year input tables: B25090 and B25082. Every row uses exact B25090_001E and B25082_001E point-estimate inputs. Rank uses the full raw calculated value in data-value; reader-facing ratios are shown to no more than four decimal places and headline values to two decimals.
Top 20 Effective Property Tax Rates by State
The chart uses the same raw values as the main ranking. Bar length is scaled to Illinois, the highest calculated rate.
How the Effective Property Tax Rates Were Calculated
Tax input
U.S. Census Bureau ACS 2024 1-year Detailed Table B25090. API variable B25090_001E is the estimate for aggregate real estate taxes paid for owner-occupied housing units.
Housing-value input
U.S. Census Bureau ACS 2024 1-year Detailed Table B25082. API variable B25082_001E is the estimate for aggregate value of owner-occupied housing units.
Calculation formula
Effective property tax rate = B25090_001E ÷ B25082_001E × 100.
Ranking rule
States are sorted descending by the full raw calculated value. Display rounding does not affect rank.
Data status: all 50 final values are calculated_value results derived from official observed Census inputs. The final percentages are not published directly by the Census Bureau and are not forecasts or modeled projections.
Source and target year: both numeric inputs use the 2024 ACS 1-year vintage, and the target year for the ranking is 2024. The page is presented as a 2026 snapshot based on the latest annual ACS data used in this analysis.
Coverage: the ranking includes exactly the 50 U.S. states. District of Columbia and Puerto Rico are excluded from the ranking.
Inclusion rule: a state is included only when both B25090_001E and B25082_001E are available for the same 2024 ACS 1-year vintage.
Missing values: no state row requires imputation, substitution or interpolation.
Assumptions: the calculation uses the published aggregate point estimates without adjustment, reweighting or inflation conversion. The numerator and denominator refer to owner-occupied housing and the same ACS vintage.
Survey uncertainty: B25090 and B25082 are ACS survey estimates published with margins of error. This ranking orders the central point estimates. Small differences between adjacent states do not necessarily represent statistically significant differences.
Conflict handling: secondary publications are not averaged with Census values. The two official Census input tables control the numeric ranking.
Independent cross-check: the National Association of Home Builders independently uses an aggregate real-estate-taxes-to-owner-occupied-housing-value approach for 2024 and also identifies Illinois at the high end and Hawaii at the low end.
Tax Foundation comparison: Tax Foundation publishes different 2024 state values while also referencing ACS property-tax and housing-value data. Because its published state figures do not reproduce the ACS 2024 1-year ratios calculated directly from the two official inputs used here, Tax Foundation is treated as a comparison source only and is not used to generate or validate the numeric ranking.
Rounding: rank uses the full raw calculated value stored in each row. Reader-facing unrounded calculated point-estimate ratios are shown to no more than four decimal places, while primary table percentages are rounded to two decimals. Illinois' unrounded calculated point-estimate ratio of 1.7931% corresponds to approximately $1,793 per $100,000 of housing value.
What this metric does not measure: statutory millage rates, assessed-to-market-value ratios, parcel-level exemptions, assessment caps, rental-property taxation, commercial-property taxation, special assessments or the value of public services financed by property taxes.
What Stands Out in the 50-State Ranking
Key Insight
Illinois and New Jersey are the only states above 1.6% in this calculation. Vermont ranks third at 1.40%.
Regional Pattern
Nine of the Top 10 states are in the Midwest or Northeast. Texas is the only Southern state in the Top 10.
Middle of the Ranking
The 50-state median is 0.7733%, while the unweighted average of the 50 calculated rates is 0.8549%.
Lowest Rates
Hawaii is lowest at 0.31%, followed by Alabama at 0.37%. A low percentage does not by itself imply a low annual dollar property-tax bill.
How Homeowners Should Interpret the Numbers
The ranking is designed for broad state-to-state comparison. Illinois' unrounded calculated point-estimate ratio of 1.7931% corresponds to approximately $1,793 for every $100,000 of housing value as a statewide illustration.
It is not a quote for an individual home. Actual property-tax liability can depend on assessed value, local taxing jurisdictions, assessment ratios, homestead exemptions, senior or veteran relief, caps, reassessment schedules and special levies.
Download the Effective Property Tax Rate by State 2026: All 50 States Ranked dataset
Effective Property Tax Rate by State 2026: All 50 States Ranked
The archive includes machine-readable data, methodology and source documentation. Quick human verification is required before the ZIP is delivered. Full Data Pack downloads require a free account. Free accounts can download 1 different Data Pack every 30 days; re-downloading the same pack does not use another slot. Annual Data Access provides unlimited manual downloads while annual access is active.
Download Excel + CSV Data PackFAQ
Which state has the highest effective property tax rate?
Illinois ranks first in this 2024 ACS 1-year calculation at 1.79%. Its unrounded calculated point-estimate ratio is 1.7931%. New Jersey ranks second at 1.68%.
Which state has the lowest effective property tax rate?
Hawaii has the lowest calculated rate at 0.31%, with an unrounded calculated point-estimate ratio of 0.3085%.
What does effective property tax rate mean here?
It is aggregate real estate taxes paid for owner-occupied housing divided by aggregate owner-occupied housing value, multiplied by 100.
Are these official published property tax rates?
No. The Census Bureau publishes B25090_001E and B25082_001E point estimates. StatRanker calculates the final percentage from those official observed inputs using the disclosed formula.
Can the calculations be reproduced?
Yes. Every ranking row shows the exact B25090_001E and B25082_001E values used in the calculation. The raw ranking value is B25090_001E divided by B25082_001E, multiplied by 100.
Why are these rates different from Tax Foundation's table?
Tax Foundation publishes a different state series while also referencing ACS property-tax and housing-value data. This ranking is calculated directly from the 2024 ACS 1-year B25090_001E and B25082_001E point estimates, so Tax Foundation's published values are not used as numeric validation.
Are these actual 2026 property tax rates?
No. This is a 2026 snapshot of a ranking calculated from 2024 ACS 1-year observed data. It is not a forecast of 2026 property-tax rates.
Do close ranks mean one state definitely has a higher true rate?
Not necessarily. ACS values are survey estimates with margins of error. The ranking orders the published point estimates, but small differences between neighboring states may not be statistically significant.
Can I use the statewide rate to estimate my own tax bill?
Only as a broad comparison. A real property-tax bill depends on local assessment rules, taxing jurisdictions, exemptions, caps and other property-specific factors.
Does the calculation include rental or commercial property?
No. The ACS inputs used here cover owner-occupied housing. Rental, commercial, industrial and other property classes are outside this metric.
Sources
U.S. Census Bureau — ACS 2024 1-Year Table B25090
Primary numeric numerator source. API variable B25090_001E is the aggregate real estate taxes paid estimate used in the ranking.
U.S. Census Bureau — ACS 2024 1-Year Table B25082
Primary numeric denominator source. API variable B25082_001E is the aggregate owner-occupied housing value estimate used in the ranking.
U.S. Census Bureau API — B25090 Group Metadata
Official variable definition and identifier for B25090_001E.
https://api.census.gov/data/2024/acs/acs1/groups/B25090.html
U.S. Census Bureau API — B25082 Group Metadata
Official variable definition and identifier for B25082_001E.
https://api.census.gov/data/2024/acs/acs1/groups/B25082.html
U.S. Census Bureau — Raw B25090 Summary File
Machine-readable 2024 ACS 1-year B25090 estimates and margins of error used to verify row-level numerator values.
U.S. Census Bureau — Raw B25082 Summary File
Machine-readable 2024 ACS 1-year B25082 estimates and margins of error used to verify row-level denominator values.
U.S. Census Bureau — 2026 ACS Updates
Freshness reference for the availability and release status of newer ACS annual estimates.
https://www.census.gov/programs-surveys/acs/news/updates/2026.html
National Association of Home Builders — Property Taxes by State, 2024
Independent methodology cross-check using aggregate real estate taxes divided by aggregate owner-occupied housing value.
https://eyeonhousing.org/2025/11/property-taxes-by-state-2024/
Tax Foundation — Property Taxes by State and County
Comparison source only. Its published state values are not used to generate or validate the numeric ranking on this page.
https://taxfoundation.org/data/all/state/property-taxes-by-state-county/
