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.

Source dates vary by dataset

Ranking sample: 51 state-level tax records.

Lowest Proxy
Hawaii
0.28%
Highest Proxy
New Jersey
2.47%
Median Proxy
0.92%
Georgia

All States by Property-Tax Proxy

#StateProperty-Tax ProxyTop Income-Tax RateSales TaxCities
1Hawaii0.28%11%4.4%58
2Alabama0.41%5%9.2%121
3Colorado0.51%4.4%7.8%117
4Nevada0.53%None8.2%33
5Louisiana0.55%4.25%9.6%106
6Wyoming0.55%None5.4%17
7District of Columbia0.56%10.75%6.0%1
8Delaware0.57%6.6%0.0%21
9South Carolina0.57%6.4%7.4%103
10Utah0.58%4.65%7.2%96
11West Virginia0.58%5.12%6.5%31
12Arizona0.62%2.5%8.4%95
13Arkansas0.62%4.4%9.5%70
14Idaho0.63%5.8%6.0%34
15Tennessee0.66%None9.6%115
16New Mexico0.67%5.9%7.6%46
17California0.71%13.3%8.8%661
18Montana0.74%5.9%0.0%26
19Mississippi0.81%5%7.1%68
20Virginia0.82%5.75%5.8%202
21Indiana0.83%3.05%7.0%134
22North Carolina0.84%4.5%7.0%163
23Florida0.86%None7.0%477
24Kentucky0.86%4%6.0%86
25Oklahoma0.87%4.75%9.0%76
26Georgia0.92%5.49%7.4%169
27Oregon0.93%9.9%0.0%104
28Missouri0.97%4.8%8.3%142
29North Dakota0.98%1.95%7.0%13
30Washington0.98%None9.2%195
31Alaska1.04%None1.8%24
32Maryland1.07%5.75%6.0%202
33South Dakota1.08%None6.1%19
34Minnesota1.11%9.85%7.5%149
35Massachusetts1.15%9%6.3%118
36Maine1.36%7.15%5.5%32
37Michigan1.38%4.25%6.0%180
38Kansas1.41%5.7%8.7%65
39Ohio1.53%3.5%7.2%293
40Rhode Island1.53%5.99%7.0%16
41Iowa1.57%5.7%6.9%86
42Pennsylvania1.58%3.07%6.3%276
43Texas1.6%None8.2%423
44New York1.72%10.9%8.5%359
45Nebraska1.73%5.84%7.0%34
46Wisconsin1.76%7.65%5.4%156
47New Hampshire1.86%None0.0%26
48Vermont1.9%8.75%6.2%13
49Illinois2.07%4.95%8.8%337
50Connecticut2.15%6.99%6.3%66
51New Jersey2.47%10.75%6.6%292
Source: Tax Foundation State & Local Tax Data, 2024. Property tax is a state-level effective owner-occupied housing proxy and excludes parcel assessments, exemptions, school districts, and special levies. Income tax is top marginal-rate context, not an effective rate. See methodology →