Property taxes, the single largest revenue source for local governments, are ratified, collected, and spent almost entirely at the municipal level. As a result, the United States is a patchwork of property tax codes, and depending on where you live, property taxes can be either a trivial expense or a major financial burden.
Generally, property taxes are collected as a set share of the value of a given home or parcel of land. Depending on local laws, home or property values are assessed periodically based on estimated sale prices, or they are valued using the sale price at the last acquisition of the property.
Though not all parts of the country use tax revenue the same way, property taxes generally fund fire and police departments, schools, and road maintenance, including snow removal, cleaning, and repair.
On average, state and local governments in the United States collected $1,518 in property taxes per person during the 2015 fiscal year. However, in some parts of the country, per capita property tax collections were more than double that amount.
To determine the states with the highest and lowest property taxes, 24/7 Wall St. reviewed the effective property tax rate — the total amount of property taxes paid annually as a percentage of the total value of all occupied homes — for all 50 states, from tax policy research organization the Tax Foundation. Property tax data is for the 2015 fiscal year, and is published in the Tax Foundation’s report “2018 Facts & Figures: How Does Your State Compare?” States with relatively low effective property tax rates do not necessarily have low tax revenue. If real estate values in an area are high, then even a relatively low property tax rate can generate considerable revenue.
Click here to see the states with the highest and lowest property taxes.
Source: maximkabb / Getty Images
50. Hawaii
> Effective property tax rate: 0.29%
> Median home value: $617,400 (the highest)
> Per capita property taxes: $1,069.62 (18th lowest)
> Median household income: $77,765 (3rd highest)
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49. Alabama
> Effective property tax rate: 0.40%
> Median home value: $141,300 (7th lowest)
> Per capita property taxes: $539.76 (the lowest)
> Median household income: $48,123 (6th lowest)
See all stories featuring: Alabama
Source: GregJK / Getty Images
48. Louisiana
> Effective property tax rate: 0.51%
> Median home value: $162,500 (15th lowest)
> Per capita property taxes: $868.77 (8th lowest)
> Median household income: $46,145 (4th lowest)
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Source: aheflin / Getty Images
47. West Virginia
> Effective property tax rate: 0.53%
> Median home value: $119,800 (the lowest)
> Per capita property taxes: $887.99 (9th lowest)
> Median household income: $43,469 (the lowest)
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Source: Dean_Fikar / Getty Images
46. Wyoming
> Effective property tax rate: 0.55%
> Median home value: $214,300 (22nd highest)
> Per capita property taxes: $2,346.84 (6th highest)
> Median household income: $60,434 (19th highest)
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Source: Sean Pavone / Getty Images
45. South Carolina
> Effective property tax rate: 0.56%
> Median home value: $161,800 (14th lowest)
> Per capita property taxes: $1,129.61 (20th lowest)
> Median household income: $50,570 (9th lowest)
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Source: ymn / Getty Images
44. Delaware
> Effective property tax rate: 0.56%
> Median home value: $252,800 (17th highest)
> Per capita property taxes: $855.29 (6th lowest)
> Median household income: $62,852 (17th highest)
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Source: Gary Gray / Getty Images
43. Colorado
> Effective property tax rate: 0.59%
> Median home value: $348,900 (4th highest)
> Per capita property taxes: $1,381.92 (25th lowest)
> Median household income: $69,117 (11th highest)
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Source: BlazenImages / Getty Images
42. Arkansas
> Effective property tax rate: 0.63%
> Median home value: $128,500 (3rd lowest)
> Per capita property taxes: $698.60 (3rd lowest)
> Median household income: $45,869 (3rd lowest)
See all stories featuring: Arkansas
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Source: SeanPavonePhoto / Getty Images
41. Mississippi
> Effective property tax rate: 0.64%
> Median home value: $120,200 (2nd lowest)
> Per capita property taxes: $971.63 (13th lowest)
> Median household income: $43,529 (2nd lowest)
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Source: johnnya123 / Getty Images
40. Utah
> Effective property tax rate: 0.65%
> Median home value: $275,100 (10th highest)
> Per capita property taxes: $975.96 (15th lowest)
> Median household income: $68,358 (13th highest)
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Source: ferrantraite / Getty Images
39. New Mexico
> Effective property tax rate: 0.67%
> Median home value: $171,300 (19th lowest)
> Per capita property taxes: $770.45 (4th lowest)
> Median household income: $46,744 (5th lowest)
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Source: Dreamframer / Getty Images
38. Arizona
> Effective property tax rate: 0.70%
> Median home value: $223,400 (21st highest)
> Per capita property taxes: $1,036.43 (17th lowest)
> Median household income: $56,581 (23rd lowest)
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Source: Sean Pavone / Getty Images
37. Tennessee
> Effective property tax rate: 0.75%
> Median home value: $167,500 (16th lowest)
> Per capita property taxes: $862.63 (7th lowest)
> Median household income: $51,340 (10th lowest)
See all stories featuring: Tennessee
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Source: knowlesgallery / Getty Images
36. Idaho
> Effective property tax rate: 0.75%
> Median home value: $207,100 (24th highest)
> Per capita property taxes: $963.84 (12th lowest)
> Median household income: $52,225 (11th lowest)
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Source: f11photo / Getty Images
35. Nevada
> Effective property tax rate: 0.75%
> Median home value: $258,200 (15th highest)
> Per capita property taxes: $959.26 (11th lowest)
> Median household income: $58,003 (25th lowest)
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Source: Art Wager / Getty Images
34. California
> Effective property tax rate: 0.76%
> Median home value: $509,400 (2nd highest)
> Per capita property taxes: $1,450.91 (21st highest)
> Median household income: $71,805 (8th highest)
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Source: HaizhanZheng / Getty Images
33. Montana
> Effective property tax rate: 0.76%
> Median home value: $231,300 (18th highest)
> Per capita property taxes: $1,508.57 (19th highest)
> Median household income: $53,386 (14th lowest)
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Source: alexeys / Getty Images
32. Kentucky
> Effective property tax rate: 0.80%
> Median home value: $141,000 (5th lowest)
> Per capita property taxes: $781.04 (5th lowest)
> Median household income: $48,375 (7th lowest)
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Source: SeanPavonePhoto / Getty Images
31. Virginia
> Effective property tax rate: 0.84%
> Median home value: $273,400 (11th highest)
> Per capita property taxes: $1,520.01 (18th highest)
> Median household income: $71,535 (9th highest)
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Source: SeanPavonePhoto / Getty Images
30. North Carolina
> Effective property tax rate: 0.85%
> Median home value: $171,200 (18th lowest)
> Per capita property taxes: $952.46 (10th lowest)
> Median household income: $52,752 (13th lowest)
See all stories featuring: North Carolina
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Source: Majestic_Aerials / Getty Images
29. Oklahoma
> Effective property tax rate: 0.86%
> Median home value: $137,400 (4th lowest)
> Per capita property taxes: $678.13 (2nd lowest)
> Median household income: $50,051 (8th lowest)
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Source: Kenneth_Keifer / Getty Images
28. Indiana
> Effective property tax rate: 0.87%
> Median home value: $141,100 (6th lowest)
> Per capita property taxes: $974.87 (14th lowest)
> Median household income: $54,181 (17th lowest)
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Source: Sean Pavone / Getty Images
27. Georgia
> Effective property tax rate: 0.94%
> Median home value: $173,700 (21st lowest)
> Per capita property taxes: $1,124.80 (19th lowest)
> Median household income: $56,183 (19th lowest)
See all stories featuring: Georgia
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26. Washington
> Effective property tax rate: 0.96%
> Median home value: $339,000 (5th highest)
> Per capita property taxes: $1,408.64 (23rd highest)
> Median household income: $70,979 (10th highest)
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Source: marchello74 / Getty Images
25. Florida
> Effective property tax rate: 0.99%
> Median home value: $214,000 (23rd highest)
> Per capita property taxes: $1,232.26 (22nd lowest)
> Median household income: $52,594 (12th lowest)
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Source: DenisTangneyJr / Getty Images
24. North Dakota
> Effective property tax rate: 1.00%
> Median home value: $194,700 (25th lowest)
> Per capita property taxes: $1,221.51 (21st lowest)
> Median household income: $61,843 (18th highest)
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Source: Jeffrey Johnson from Bergen County, New Jersey, USA / Wikimedia Commons
23. Oregon
> Effective property tax rate: 1.01%
> Median home value: $319,200 (7th highest)
> Per capita property taxes: $1,404.16 (24th highest)
> Median household income: $60,212 (20th highest)
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Source: Chilkoot / Getty Images
22. Alaska
> Effective property tax rate: 1.02%
> Median home value: $273,100 (12th highest)
> Per capita property taxes: $2,001.43 (11th highest)
> Median household income: $73,181 (7th highest)
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21. Missouri
> Effective property tax rate: 1.02%
> Median home value: $156,700 (13th lowest)
> Per capita property taxes: $990.44 (16th lowest)
> Median household income: $53,578 (15th lowest)
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Source: SeanPavonePhoto / Getty Images
20. Maryland
> Effective property tax rate: 1.03%
> Median home value: $312,500 (9th highest)
> Per capita property taxes: $1,555.37 (16th highest)
> Median household income: $80,776 (the highest)
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19. Minnesota
> Effective property tax rate: 1.12%
> Median home value: $224,000 (20th highest)
> Per capita property taxes: $1,533.52 (17th highest)
> Median household income: $68,388 (12th highest)
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Source: Sean Pavone / Getty Images
18. Massachusetts
> Effective property tax rate: 1.15%
> Median home value: $385,400 (3rd highest)
> Per capita property taxes: $2,258.22 (8th highest)
> Median household income: $77,385 (4th highest)
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Source: EunikaSopotnicka / Getty Images
17. South Dakota
> Effective property tax rate: 1.21%
> Median home value: $167,600 (17th lowest)
> Per capita property taxes: $1,380.91 (24th lowest)
> Median household income: $56,521 (22nd lowest)
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16. Maine
> Effective property tax rate: 1.23%
> Median home value: $191,200 (24th lowest)
> Per capita property taxes: $2,055.00 (10th highest)
> Median household income: $56,277 (20th lowest)
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Source: tomofbluesprings / Getty Images
15. Kansas
> Effective property tax rate: 1.32%
> Median home value: $150,600 (10th lowest)
> Per capita property taxes: $1,440.25 (22nd highest)
> Median household income: $56,422 (21st lowest)
See all stories featuring: Kansas
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14. New York
> Effective property tax rate: 1.40%
> Median home value: $314,500 (8th highest)
> Per capita property taxes: $2,696.90 (4th highest)
> Median household income: $64,894 (14th highest)
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Source: Ron_Thomas / Getty Images
13. Iowa
> Effective property tax rate: 1.44%
> Median home value: $149,100 (9th lowest)
> Per capita property taxes: $1,569.22 (15th highest)
> Median household income: $58,570 (25th highest)
See all stories featuring: Iowa
Source: f11photo / Getty Images
12. Pennsylvania
> Effective property tax rate: 1.48%
> Median home value: $181,200 (23rd lowest)
> Per capita property taxes: $1,480.87 (20th highest)
> Median household income: $59,195 (24th highest)
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Source: DougLemke / Getty Images
11. Michigan
> Effective property tax rate: 1.50%
> Median home value: $155,700 (11th lowest)
> Per capita property taxes: $1,382.10 (25th highest)
> Median household income: $54,909 (18th lowest)
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Source: SeanPavonePhoto / Getty Images
10. Rhode Island
> Effective property tax rate: 1.53%
> Median home value: $257,800 (16th highest)
> Per capita property taxes: $2,339.34 (7th highest)
> Median household income: $63,870 (15th highest)
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9. Ohio
> Effective property tax rate: 1.60%
> Median home value: $144,200 (8th lowest)
> Per capita property taxes: $1,271.45 (23rd lowest)
> Median household income: $54,021 (16th lowest)
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Source: DenisTangneyJr / Getty Images
8. Connecticut
> Effective property tax rate: 1.62%
> Median home value: $273,100 (12th highest)
> Per capita property taxes: $2,846.51 (3rd highest)
> Median household income: $74,168 (5th highest)
See all stories featuring: Connecticut
Source: IamVagabond / Getty Images
7. Nebraska
> Effective property tax rate: 1.67%
> Median home value: $155,800 (12th lowest)
> Per capita property taxes: $1,895.19 (12th highest)
> Median household income: $59,970 (21st highest)
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6. Texas
> Effective property tax rate: 1.70%
> Median home value: $172,200 (20th lowest)
> Per capita property taxes: $1,731.37 (13th highest)
> Median household income: $59,206 (23rd highest)
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Source: Sean Pavone / Getty Images
5. Vermont
> Effective property tax rate: 1.72%
> Median home value: $226,300 (19th highest)
> Per capita property taxes: $2,541.72 (5th highest)
> Median household income: $57,513 (24th lowest)
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Source: Ron_Thomas / Getty Images
4. Wisconsin
> Effective property tax rate: 1.77%
> Median home value: $178,900 (22nd lowest)
> Per capita property taxes: $1,615.71 (14th highest)
> Median household income: $59,305 (22nd highest)
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Source: AppalachianViews / Getty Images
3. New Hampshire
> Effective property tax rate: 1.99%
> Median home value: $263,600 (14th highest)
> Per capita property taxes: $3,054.30 (2nd highest)
> Median household income: $73,381 (6th highest)
See all stories featuring: New Hampshire
Source: marchello74 / Getty Images
2. Illinois
> Effective property tax rate: 2.03%
> Median home value: $195,300 (25th highest)
> Per capita property taxes: $2,087.44 (9th highest)
> Median household income: $62,992 (16th highest)
See all stories featuring: Illinois
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1. New Jersey
> Effective property tax rate: 2.16%
> Median home value: $334,900 (6th highest)
> Per capita property taxes: $3,074.43 (the highest)
> Median household income: $80,088 (2nd highest)
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