States with the Lowest Property-Tax Proxies

All 50 states plus D.C. ranked by state-level effective owner-occupied property-tax proxy. These rates are planning context, not parcel or individual tax bills.

1 source baseline is past its update cadence — newer official vintage not reflected

Property-tax proxy vintage: Tax Foundation 2026 edition, based on 2024 ACS. Ranking sample: 51 state-level tax records.

Lowest Proxy

Hawaii

0.29%

Highest Proxy

New Jersey

1.88%

Median Proxy

0.79%

Georgia

All States by Property-Tax Proxy

#	State	Property-Tax Proxy	Top Income-Tax Rate	Sales Tax	Cities
1	Hawaii	0.29%	11%	4.5%	58
2	Alabama	0.37%	5%	9.5%	120
3	Arizona	0.48%	2.5%	8.5%	94
4	Utah	0.48%	4.5%	7.4%	97
5	South Carolina	0.49%	6%	7.5%	102
6	Colorado	0.5%	4.4%	7.9%	115
7	Idaho	0.5%	5.3%	6.0%	36
8	Nevada	0.5%	None	8.2%	34
9	West Virginia	0.51%	4.82%	6.6%	31
10	Tennessee	0.52%	None	9.6%	115
11	Wyoming	0.53%	None	5.4%	17
12	Delaware	0.54%	6.6%	0.0%	21
13	Louisiana	0.55%	3%	10.1%	103
14	Arkansas	0.56%	3.9%	9.5%	71
15	Mississippi	0.58%	4%	7.1%	68
16	District of Columbia	0.6%	10.75%	6.0%	1
17	Montana	0.61%	5.65%	0.0%	27
18	New Mexico	0.63%	5.9%	7.7%	46
19	North Carolina	0.66%	3.99%	7.1%	166
20	California	0.7%	13.3%	9.0%	662
21	Kentucky	0.74%	3.5%	6.0%	87
22	Washington	0.75%	None	9.6%	194
23	Indiana	0.76%	2.95%	7.0%	135
24	Florida	0.78%	None	7.0%	482
25	Virginia	0.78%	5.75%	5.8%	200
26	Georgia	0.79%	5.19%	7.6%	169
27	Oklahoma	0.79%	4.5%	9.1%	75
28	Oregon	0.81%	9.9%	0.0%	105
29	Missouri	0.89%	4.7%	8.4%	144
30	Maryland	0.92%	6.5%	6.0%	204
31	North Dakota	0.92%	2.5%	7.1%	13
32	Alaska	0.94%	None	1.8%	24
33	Maine	0.98%	7.15%	5.5%	34
34	Massachusetts	1%	9%	6.3%	123
35	Minnesota	1%	9.85%	8.1%	152
36	South Dakota	1%	None	6.1%	19
37	Rhode Island	1.12%	5.99%	7.0%	16
38	Michigan	1.19%	4.25%	6.0%	179
39	Kansas	1.21%	5.58%	8.7%	65
40	Pennsylvania	1.26%	3.07%	6.3%	274
41	New York	1.3%	10.9%	8.5%	354
42	Wisconsin	1.32%	7.65%	5.7%	158
43	Iowa	1.33%	3.8%	6.9%	86
44	Ohio	1.36%	2.75%	7.3%	292
45	Texas	1.4%	None	8.2%	429
46	Nebraska	1.44%	4.55%	7.0%	34
47	New Hampshire	1.5%	None	0.0%	26
48	Vermont	1.51%	8.75%	6.4%	13
49	Connecticut	1.54%	6.99%	6.3%	65
50	Illinois	1.88%	4.95%	9.0%	337
51	New Jersey	1.88%	10.75%	6.6%	295

Source: Tax Foundation Property Taxes by State and County, 2026 for the property-tax proxy, and State & Local Tax Data for the income- and sales-tax fields. The property-tax proxy (Tax Foundation 2026 edition, based on 2024 ACS) is a state-level effective owner-occupied housing proxy and excludes parcel assessments, exemptions, school districts, and special levies. Top marginal income-tax (2026) and sales-tax (midyear 2026) fields are shown as context only; income tax is a top marginal rate, not an effective rate. See methodology →

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