Property Tax · 50-State and Local Jurisdiction Estimator
State & County Property Tax Estimator
Estimate U.S. real-property tax using state-specific assessment frameworks, county or local assessed values, exemptions, multiple taxing-district levies, statutory bill caps, credits, special assessments and parcel-specific local legislation references. All 50 states are individually documented.
Property, assessment and local law
Start with the state and parcel location, then use either a market-value model or the official assessed/taxable value.
Estimated property-tax result
Parcel-level estimate based on the state framework and local figures entered above.
Market / appraised value—
Assessed value before exemption—
General taxable value—
Estimated annual property tax—
Monthly escrow equivalent—
Effective tax rate on market value—
Change from prior tax—
Appeal scenario savings—
| Taxing authority | Entered rate | Taxable base | Estimated tax |
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| Projection year | Market value | Modeled assessed value | Estimated tax | Effective rate |
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State, county and calculation trace
50-state assessment and local-legislation reference
Every state is listed individually. The “starting ratio” is only a residential estimation starting point where a reasonably stable statewide ratio exists. States with acquisition-value systems, rollbacks, classification brackets, equalization, assessment caps or highly local assessment ratios are deliberately marked to use the official assessed or taxable value. County, parish, borough, municipal and school legislation must be checked for the selected parcel and tax year.
| State | Residential starting point | Local administration | Legal framework and local legislation | Research reference |
|---|---|---|---|---|
| Alabama AL | 10% starting ratio | County assessing official or revenue commissioner; county, municipal and school levies can apply. | Code of Alabama Title 40, especially Chapters 7 and 8; local levy authority also depends on constitutional and local provisions. | Official / state reference |
| Alaska AK | 100% starting ratio | Borough or municipality. Some areas do not have a local property tax. | Alaska Statutes Title 29, Chapter 45; local borough or municipal code and annual levy ordinance. | Official / state reference |
| Arizona AZ | 10% starting ratio | County assessor determines values; county treasurer bills; multiple taxing jurisdictions set rates. | Arizona Revised Statutes Title 42; county tax-rate resolutions and district levies. | Official / state reference |
| Arkansas AR | 20% starting ratio | County assessor and county collector, with county, city, school and other local taxing units. | Arkansas Code Title 26, Subtitle 3; county and local millage enactments. | Official / state reference |
| California CA | 100% starting ratio | County assessor, auditor-controller and tax collector; local voter-approved debt can add to the base levy. | California Constitution Article XIII A and Revenue and Taxation Code; county tax-rate area levies. | Official / state reference |
| Colorado CO | Use official assessed/taxable value | County assessor values property; county treasurer collects; local governments and districts certify mill levies. | Colorado Constitution Article X and Colorado Revised Statutes Title 39; annual local mill-levy certifications. | Official / state reference |
| Connecticut CT | 70% starting ratio | City or town assessor and tax collector. Connecticut counties do not levy the ordinary real-property tax. | Connecticut General Statutes Title 12, Chapter 203; municipal mill-rate enactments. | Official / state reference |
| Delaware DE | 100% starting ratio | New Castle, Kent or Sussex County plus school districts and other authorized levies. | 9 Delaware Code Chapter 83; school taxes also arise under Title 14 and local school enactments. | Official / state reference |
| Florida FL | 100% starting ratio | County property appraiser, tax collector, county, municipality, school board and special districts. | Florida Statutes Chapters 192 through 197, including section 193.155 for Save Our Homes; annual local millage resolutions. | Official / state reference |
| Georgia GA | 40% starting ratio | County board of tax assessors values property; county commission, school board and municipalities establish millage. | O.C.G.A. Title 48, Chapter 5, including sections 48-5-1 and 48-5-7; annual county and school millage enactments. | Official / state reference |
| Hawaii HI | 100% starting ratio | City and County of Honolulu, Hawaii County, Maui County or Kauai County. | Hawaii Constitution Article VIII and HRS Chapter 246A delegation framework; county ordinances and annual rate resolutions control parcel taxation. | Official / state reference |
| Idaho ID | 100% starting ratio | County assessor, county commissioners and treasurer; numerous local taxing districts certify levies. | Idaho Code Title 63 and Property Tax Administrative Rules; local district levy certifications. | Official / state reference |
| Illinois IL | 33.3333% starting ratio | Township or county assessor, county board of review and county clerk/treasurer; taxing districts levy independently. | 35 ILCS 200 Property Tax Code; Cook County classification ordinance where applicable. | Official / state reference |
| Indiana IN | 100% starting ratio | County assessor and auditor/treasurer; local units establish rates through the state budget process. | Indiana Code Title 6, Article 1.1; constitutional and statutory circuit-breaker provisions; local taxing-unit budgets. | Official / state reference |
| Iowa IA | Use official assessed/taxable value | County assessor, auditor and treasurer; cities, counties, schools and other authorities levy. | Iowa Code Chapters 441 and related property-tax chapters; local budget and levy provisions. | Official / state reference |
| Kansas KS | 11.5% starting ratio | County appraiser, county clerk and treasurer; counties, cities, schools and special districts levy mills. | Kansas Constitution Article 11, section 1 and K.S.A. Chapter 79; annual local levy enactments. | Official / state reference |
| Kentucky KY | 100% starting ratio | County Property Valuation Administrator, sheriff and county clerk, plus state and local taxing districts. | Kentucky Revised Statutes Chapters 132 and 133; local taxing-district rate actions. | Official / state reference |
| Louisiana LA | 10% starting ratio | Parish assessor, parish tax collector or sheriff, municipalities and taxing districts. | Louisiana Constitution Article VII property-tax provisions and applicable Revised Statutes; parish and district millage propositions or ordinances. | Official / state reference |
| Maine ME | Use official assessed/taxable value | Municipality or, in unorganized territory, Maine Revenue Services; county taxes are generally apportioned through municipalities. | Maine Revised Statutes Title 36 and municipal tax-commitment rules; local municipal valuation and mill rate. | Official / state reference |
| Maryland MD | 100% starting ratio | State Department of Assessments and Taxation values real property; counties and municipalities levy and collect. | Maryland Tax-Property Article; county and municipal tax-rate enactments. | Official / state reference |
| Massachusetts MA | 100% starting ratio | City or town assessor and collector. Counties are generally not the ordinary property-tax levying unit. | Massachusetts General Laws Chapter 59 and Proposition 2 1/2 provisions; municipal classification and tax-rate votes. | Official / state reference |
| Michigan MI | Use official assessed/taxable value | Local assessor, board of review, county equalization and treasurer; multiple local millages can apply. | General Property Tax Act, MCL 211.1 et seq.; Proposal A taxable-value provisions and local millage authorizations. | Official / state reference |
| Minnesota MN | Use official assessed/taxable value | County assessor and auditor/treasurer; cities, counties, schools and special districts levy. | Minnesota Statutes Chapters 273 and 275; local levy certifications. | Official / state reference |
| Mississippi MS | 10% starting ratio | County tax assessor and collector, board of supervisors, municipalities and school boards. | Mississippi Constitution and Mississippi Code Title 27 property-tax provisions; county and local millage actions. | Official / state reference |
| Missouri MO | 19% starting ratio | County assessor, board of equalization and collector; local political subdivisions set levies. | Missouri Constitution Article X and RSMo Chapter 137, including section 137.115; local levy enactments. | Official / state reference |
| Montana MT | Use official assessed/taxable value | Montana Department of Revenue values most real property; counties bill and collect; local jurisdictions and state school levies contribute mills. | Montana Code Annotated Title 15 and 2025 legislation including House Bill 231 and Senate Bill 542; county/local mill levies. | Official / state reference |
| Nebraska NE | 100% starting ratio | County assessor, county board of equalization and treasurer; local subdivisions set tax requests and rates. | Nebraska Revised Statutes Chapter 77; local subdivision levy authority. | Official / state reference |
| Nevada NV | 35% starting ratio | County assessor and treasurer; county, city, school and special districts contribute rates. | Nevada Revised Statutes Chapter 361, including tax-abatement provisions; local rates and district levies. | Official / state reference |
| New Hampshire NH | Use official assessed/taxable value | Municipality, with county, local school and state education components incorporated in local tax rates. | New Hampshire Revised Statutes Annotated Chapters 72 through 76; municipal tax-rate setting. | Official / state reference |
| New Jersey NJ | Use official assessed/taxable value | Municipal assessor and tax collector, county boards of taxation, school and county levies. | N.J.S.A. Title 54 property-tax provisions, including 54:4; municipal, county and school budgets and levies. | Official / state reference |
| New Mexico NM | 33.3333% starting ratio | County assessor and treasurer; counties, municipalities, schools and special districts impose rates. | New Mexico Statutes Chapter 7, Articles 36 through 38; local rate certifications. | Official / state reference |
| New York NY | Use official assessed/taxable value | City, town or county assessing unit depending on locality; county, municipal, school and special-district levies. | New York Real Property Tax Law; local tax warrants and levy resolutions. | Official / state reference |
| North Carolina NC | 100% starting ratio | County assessor and tax collector; county and municipality rates can both apply, along with special districts. | North Carolina General Statutes Chapter 105, Subchapter II; county and municipal annual budget ordinances. | Official / state reference |
| North Dakota ND | 4.5% starting ratio | County and local assessor, county treasurer; counties, cities, townships, school, park and other districts levy mills. | North Dakota Century Code Chapter 57-02 and related levy provisions; local mill levies. | Official / state reference |
| Ohio OH | 35% starting ratio | County auditor and treasurer; schools, counties, municipalities and other subdivisions levy. | Ohio Revised Code Chapters 5713, 5705 and related property-tax provisions; local voted and inside millage. | Official / state reference |
| Oklahoma OK | Use official assessed/taxable value | County assessor, county excise board and treasurer; school, county, city and other levies. | Oklahoma Constitution Article 10 and Oklahoma Statutes Title 68 property-tax provisions; county millage certifications. | Official / state reference |
| Oregon OR | Use official assessed/taxable value | County assessor and tax collector; cities, counties, schools and special districts levy permanent, local-option and bond rates. | Oregon Constitution Article XI, sections 11 and 11b, plus ORS Chapters 307 through 311; local district levy actions. | Official / state reference |
| Pennsylvania PA | Use official assessed/taxable value | County assessment office and tax claim/treasurer functions; county, municipality and school district rates. | Pennsylvania county assessment statutes vary by county class, together with local tax ordinances and school levy resolutions. | Official / state reference |
| Rhode Island RI | 100% starting ratio | City or town assessor and tax collector. Counties do not function as ordinary property-tax governments. | Rhode Island General Laws Title 44, especially Chapter 5; municipal rate ordinances and budgets. | Official / state reference |
| South Carolina SC | 4% starting ratio | County assessor, auditor and treasurer; county, municipality, school and special-purpose districts. | South Carolina Code Title 12, especially Chapters 37 and 43; county and local millage enactments. | Official / state reference |
| South Dakota SD | 100% starting ratio | County director of equalization and treasurer; school, county, municipality and other districts levy. | South Dakota Codified Laws Title 10; local levy and budget provisions. | Official / state reference |
| Tennessee TN | 25% starting ratio | County property assessor; county commission and municipal government set tax rates; trustee or local collector collects. | Tennessee Constitution and Tennessee Code Annotated Title 67, Chapter 5; county commission and municipal tax-rate resolutions. | Official / state reference |
| Texas TX | 100% starting ratio | County appraisal district determines appraised values and exemptions; county tax office or other collectors bill for counties, cities, school districts and special districts. | Texas Tax Code, including Chapters 11, 23 and 26; each taxing unit’s annual tax-rate ordinance or resolution. | Official / state reference |
| Utah UT | 55% starting ratio | County assessor and treasurer; counties, cities, schools and special districts set certified tax rates. | Utah Constitution Article XIII and Utah Code Title 59, Chapter 2; local taxing-entity rate adoption. | Official / state reference |
| Vermont VT | Use official assessed/taxable value | Municipal listers or assessors and treasurer, with statewide education property-tax components. | Vermont Statutes Title 32 property-tax provisions; municipal and statewide education tax-rate rules. | Official / state reference |
| Virginia VA | 100% starting ratio | County or independent city assessor/commissioner and treasurer; towns can impose additional real-estate taxes. | Virginia Code Title 58.1, Chapter 32 and local ordinances adopting tax rates. | Official / state reference |
| Washington WA | 100% starting ratio | County assessor and treasurer; state school levy, county, city, school and special districts can apply. | Revised Code of Washington Title 84; local levy certifications and voter-approved measures. | Official / state reference |
| West Virginia WV | 60% starting ratio | County assessor, sheriff/treasurer functions, county, municipality, school and other levying bodies. | West Virginia Code Chapter 11, Article 3 and related levy provisions; county and local levy orders. | Official / state reference |
| Wisconsin WI | Use official assessed/taxable value | Municipal assessor and treasurer, county and local taxing jurisdictions. | Wisconsin Statutes Chapters 70 through 74; municipal and county levy resolutions. | Official / state reference |
| Wyoming WY | 9.5% starting ratio | County assessor and treasurer; county, school, city, town and special districts set mill levies. | Wyoming Statutes Title 39, Chapter 13 and Department of Revenue property-tax rules; county and district levy actions. | Official / state reference |
Why county rates alone are not enough
A property-tax bill can combine county, municipal, school, fire, library, water, bond and other district levies. A countywide average rate can therefore be materially wrong for a specific parcel. Use the tax district or levy-code information from the parcel’s current tax notice whenever possible.
Assessed value is not always market value
Some states use fixed classification ratios, while others use acquisition value, rollbacks, maximum assessed value, local assessment levels or taxable-value caps. The calculator therefore supports both market-value modeling and direct entry of an official assessed or taxable value.
Legislation belongs in the estimate
State statutes create the assessment framework, but county, parish, borough, municipal, school and special-district ordinances, resolutions, budgets and voter-approved measures often determine the actual levy. Record the local authority and tax year alongside the estimate so the result remains auditable.
When comparing public property taxes across U.S. states, researchers, economists, and policymakers rely on several standardized data points. Because property taxes are primarily levied locally rather than statewide, direct comparisons require looking beyond nominal tax rates to normalized metrics. The primary categories of data compared between states include:
1. Effective Property Tax Rates
What it measures:
The average amount of property tax paid expressed as a percentage of a home’s actual market value (Total Real Taxes Paid ÷ Total Home Value).
Why it matters:
This is the most accurate way to compare states because it neutralizes differences in home prices. For example, a state with low home values might have high nominal tax rates, while a state with high home values might have low rates.
2. Median Property Tax Bills
What it measures:
The median dollar amount paid annually in property taxes for an owner-occupied home within a state (or broken down by county).
Why it matters:
It provides a baseline of the actual cash outlay a typical homeowner faces, though it is heavily influenced by local real estate market values.
3. Property Tax Collections per Capita
What it measures:
The total property tax revenue collected across a state (state and local combined) divided by the total population.
Why it matters:
It indicates how heavily burdened a state’s population is overall by property taxes on a per-person basis, accounting for both residential and commercial properties.
4. Revenue Reliance
What it measures:
The percentage of total state and local tax revenue that comes from property taxes.
Why it matters:
Some states rely heavily on property taxes to fund public services like K-12 education and local infrastructure (often in lieu of broad-based income or sales taxes), whereas other states balance property taxes with heavy state-level income or sales taxes. Nationally, property taxes account for roughly 70% of local tax collections.
5. Assessment Rules and Growth Caps
What it measures:
The frequency of property re-assessments and legal caps on how much a property’s assessed value or tax levy can increase year-over-year (e.g., California’s Proposition 13 or Florida’s Save Our Homes rules).
Why it matters:
States differ drastically on whether property is assessed at full market value every year or if increases are artificially capped, protecting long-term owners from sudden market spikes.
6. Property Classifications and Differentials
What it measures:
Whether a state uses a “classified” property tax system—meaning different types of property are taxed at different assessment ratios or tax rates.
Why it matters:
Some states tax commercial, industrial, or second/vacation homes at a significantly higher percentage of their value than primary owner-occupied residential homes.
7. Exemptions, Relief Programs, and Circuit Breakers
What it measures:
Statutory tax breaks, such as homestead exemptions (which lower the taxable value of primary residences), senior citizen freezes, disabled veteran exemptions, and “circuit breaker” programs that cap property taxes based on a homeowner’s income.
Why it matters:
States vary widely in how much relief they offer vulnerable or fixed-income populations.
8. Tangible Personal Property (TPP) Taxes
What it measures:
Whether—and how heavily—a state levies property taxes on non-real estate assets, such as business machinery, equipment, inventory, or registered motor vehicles.
Why it matters:
While most states tax real estate, the taxation of business personal property varies heavily and impacts state economic competitiveness.
Property Tax Comparison · 50 U.S. States
State vs State Property Tax Comparison
Compare normalized homeowner property-tax metrics and the policy structures behind them. Select any two states to examine effective rates, median bills, per-capita collections, revenue reliance, assessment rules, caps, classification systems, relief programs, tangible personal property treatment, and county/local administration.
Choose two states
50-state datasetState A
State B
Difference between the selected states
Differences are State A minus State B. Effective-rate differences are shown in percentage points. Revenue reliance is the property-tax share of combined state and local tax collections, not the share of local tax collections alone.
Policy structure and relief
Assessment rules, reassessment and growth caps
Property classification and differentials
Homestead, senior, veteran and other relief programs
Tangible personal property (TPP) treatment
State legal framework
Data vintage and comparability
State A local context
Local-law check: verify the current assessment roll, county or municipal code, annual levy or millage resolution, school-district rate, special-district charges, exemptions, voter-approved debt and any parcel-specific assessment limits.
State B local context
Local-law check: verify the current assessment roll, county or municipal code, annual levy or millage resolution, school-district rate, special-district charges, exemptions, voter-approved debt and any parcel-specific assessment limits.
Research sources for the selected states
The comparison preserves the source workbook’s distinction between national datasets and state/local legal materials. State policy pages and statutory references are starting points; exact county and municipal liability can require current local ordinances, tax-rate resolutions and parcel records.
Browse all 50 states
Search, filter and sort the full comparison dataset. “Use A” or “Use B” sends a state directly into the comparison above.
| TPP | Compare |
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Methodology caution: effective property tax rate is the aggregate owner-occupied housing measure from the workbook, not a statutory millage. Median property-tax bill is a cash-outlay measure influenced by home values. Per-capita collections include property-tax revenue beyond owner-occupied homes. Property taxes are primarily local, so county, municipality, school district and special-district rules can materially change a parcel’s actual bill.