Property tax regularly ranks among the least popular forms of taxation in the United States. Though property taxes are generally set by local authorities such as cities, counties, and school boards, states often establish parameters in order to keep tax rates somewhat uniform. Each state, however, has different parameters, and as a result, what homeowners end up paying out of pocket can vary considerably from state to state.

In some parts of the country, property taxes are so low as to be almost trivial. In others, however, they can be a major financial burden.

Using data from tax policy research organization the Tax Foundation, 24/7 Wall St. reviewed total annual property tax collections as a share of the total value of owner-occupied housing units at the state level to identify the states with the highest (and lowest) property taxes.

It is important to note that a low property tax rate does not necessarily mean a low overall tax burden. State and local governments need to meet their financial obligations one way or another, and a low effective property tax rate can often mean that other tax rates, like sales or income taxes, might be higher.

In Tennessee in 2018, $2.7 billion were paid in state and local real estate taxes, equal to 0.63% of the state’s aggregate home value of $434.2 billion. That effective property tax rate ranks 15th lowest among states and is lower than the national effective property tax rate of 1%. On a per capita basis, Tennessee residents paid $793 in state and local property taxes, fourth lowest among states and lower than the national per capita property taxes paid of $1,667.

Not all residents in the state pay property taxes. An estimated 66.5% of homes in the state are owner-occupied, the 24th highest homeownership rate among states and higher than the national rate of 64.1%. The typical Tennessee home value is $191,900, the 18th lowest of any state. In comparison the U.S. median home value is $240,500.

To determine the states with the highest and lowest property taxes, 24/7 Wall St. calculated 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 using data from the U.S. Census Bureau’s 2019 American Community Survey. Data on median home value, median household income, and population also came from the 2019 ACS. Data on state and local property tax revenue used to calculate per capita property taxes came from the Census Bureau’s 2018 Annual Survey of State and Local Government Finances and were adjusted for the adult population using the total number of residents 18 years and up.

State	Real estate taxes paid (2018)	Rank	Total home value (2018)	Rank	Effective property tax rate (2018)	Rank	State and local property taxes paid per capita (2018)	Rank
Alaska	$471 million	47	$48.2 billion	50	1.00%	21	$2,206	10
Alabama	$931 million	37	$249.6 billion	27	0.40%	49	$596	50
Arizona	$3.2 billion	22	$534.5 billion	17	0.60%	39	$1,106	34
Arkansas	$797 million	41	$129.8 billion	37	0.60%	38	$774	48
California	$36.8 billion	1	$5.3 trillion	1	0.70%	34	$1,678	18
Colorado	$3.5 billion	20	$677.3 billion	11	0.50%	46	$1,597	24
Connecticut	$5.9 billion	13	$341.5 billion	23	1.70%	5	$3,112	3
Delaware	$473 million	46	$80.6 billion	45	0.60%	41	$923	43
Florida	$13.9 billion	6	$1.6 trillion	3	0.90%	26	$1,363	29
Georgia	$5.6 billion	16	$638.4 billion	13	0.90%	25	$1,193	33
Hawaii	$642 million	44	$209.9 billion	31	0.30%	50	$1,362	30
Idaho	$927 million	38	$143. billion	36	0.60%	35	$1,001	40
Illinois	$16.7 billion	5	$846.2 billion	7	2.00%	2	$2,286	8
Indiana	$2.8 billion	23	$342.6 billion	22	0.80%	30	$1,028	38
Iowa	$2.5 billion	25	$177. billion	33	1.40%	10	$1,698	14
Kansas	$2.0 billion	27	$152. billion	34	1.30%	15	$1,604	23
Kentucky	$1.7 billion	29	$219.8 billion	30	0.80%	31	$844	45
Louisiana	$1.3 billion	34	$246.6 billion	28	0.50%	48	$896	44
Maine	$1.2 billion	35	$101.3 billion	41	1.20%	16	$2,241	9
Maryland	$5.8 billion	14	$575.7 billion	16	1.00%	20	$1,691	17
Massachusetts	$9.1 billion	9	$834.6 billion	9	1.10%	18	$2,562	6
Michigan	$7.8 billion	10	$594.9 billion	15	1.30%	13	$1,464	28
Minnesota	$4.7 billion	18	$450.2 billion	18	1.10%	19	$1,639	21
Mississippi	$769 million	42	$122.7 billion	38	0.60%	37	$1,063	36
Missouri	$3.3 billion	21	$341.2 billion	24	1.00%	22	$1,070	35
Montana	$666 million	43	$90.3 billion	42	0.70%	33	$1,698	15
Nebraska	$1.6 billion	30	$105.4 billion	40	1.50%	7	$2,001	12
Nevada	$1.4 billion	33	$242.1 billion	29	0.60%	42	$1,026	39
New Hampshire	$2.2 billion	26	$118.6 billion	39	1.90%	3	$3,347	2
New Jersey	$18.1 billion	4	$848.5 billion	6	2.10%	1	$3,379	1
New Mexico	$854 million	40	$143.9 billion	35	0.60%	40	$831	46
New York	$25.5 billion	2	$2.0 trillion	2	1.30%	14	$3,037	4
North Carolina	$5.0 billion	17	$639.2 billion	12	0.80%	32	$983	41
North Dakota	$431 million	49	$48.9 billion	49	0.90%	24	$1,640	20
Ohio	$9.1 billion	8	$598.2 billion	14	1.50%	9	$1,355	31
Oklahoma	$1.5 billion	31	$183.2 billion	32	0.80%	29	$767	49
Oregon	$3.7 billion	19	$406.9 billion	20	0.90%	23	$1,544	27
Pennsylvania	$11.9 billion	7	$835. billion	8	1.40%	11	$1,584	25
Rhode Island	$1.2 billion	36	$85.2 billion	43	1.40%	12	$2,429	7
South Carolina	$1.7 billion	28	$329.6 billion	25	0.50%	44	$1,196	32
South Dakota	$573 million	45	$50.4 billion	47	1.10%	17	$1,575	26
Tennessee	$2.7 billion	24	$434.2 billion	19	0.60%	36	$793	47
Texas	$25.3 billion	3	$1,582.7 billion	4	1.60%	6	$1,948	13
Utah	$1.5 billion	32	$270.5 billion	26	0.60%	43	$1,052	37
Vermont	$864 million	39	$49.2 billion	48	1.80%	4	$2,740	5
Virginia	$6.4 billion	12	$767.5 billion	10	0.80%	28	$1,693	16
Washington	$7.4 billion	11	$886.2 billion	5	0.80%	27	$1,626	22
West Virginia	$435 million	48	$82. billion	44	0.50%	45	$956	42
Wisconsin	$5.7 billion	15	$375.5 billion	21	1.50%	8	$1,676	19
Wyoming	$261 million	50	$51.3 billion	46	0.50%	47	$2,008	11

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