{ "id": "state-property-tax", "title": "US State Property Tax Rates", "description": "Average effective property tax rates and median home values for all 50 US states.", "version": "1.0.0", "lastUpdated": "August 2026", "dataAsOf": "June 2026", "source": "U.S. Census Bureau and Zillow Research", "sourceUrl": "https://www.census.gov/programs-surveys/acs", "license": { "id": "CC-BY-4.0", "name": "Creative Commons Attribution 4.0 International", "url": "https://creativecommons.org/licenses/by/4.0/", "summary": "Free to use, share and adapt, including commercially, provided the source is credited." }, "attribution": "US Mortgage Calculator (https://www.usmortgagecalc.com), CC-BY-4.0", "canonicalUrl": "https://www.usmortgagecalc.com/datasets", "rowCount": 50, "rows": [ { "state": "Alabama", "avgEffectiveTaxRatePercent": 0.41, "medianHomeValueUsd": 170000, "estimatedAnnualTaxUsd": 697, "assessmentBasis": "Alabama taxes an owner-occupied home as Class III property, assessed at 10% of appraised fair market value, so the millage rate is applied to a tenth of what the house would sell for.", "assessmentCap": "", "exemptions": "Homestead exemption; Age 65, disability and blindness relief", "filingDeadline": "Claims are filed with the county revenue commissioner, generally between October and the end of December for the following year.", "appealBody": "county Board of Equalization", "appealWindow": "usually within 30 days of the valuation notice", "officialSource": { "label": "Alabama Department of Revenue — Property Tax", "href": "https://www.revenue.alabama.gov/division/property-tax/" } }, { "state": "Alaska", "avgEffectiveTaxRatePercent": 1.19, "medianHomeValueUsd": 310000, "estimatedAnnualTaxUsd": 3689, "assessmentBasis": "Property is assessed at full and true market value as of 1 January. Alaska has no state property tax at all: everything you pay is levied by a borough or city.", "assessmentCap": "", "exemptions": "Senior citizen and disabled veteran exemption; Optional municipal residential exemption", "filingDeadline": "Applications go to the borough or municipal assessor, typically early in the calendar year for that year's roll.", "appealBody": "borough or municipal Board of Equalization", "appealWindow": "usually within 30 days of the assessment notice", "officialSource": { "label": "Alaska Department of Commerce — Office of the State Assessor", "href": "https://www.commerce.alaska.gov/web/dcra/officeofthestateassessor.aspx" } }, { "state": "Arizona", "avgEffectiveTaxRatePercent": 0.62, "medianHomeValueUsd": 375000, "estimatedAnnualTaxUsd": 2325, "assessmentBasis": "Residential property is assessed at 10% of its limited property value, and the tax is split between a primary rate that funds general government and a secondary rate that funds bonds and overrides.", "assessmentCap": "The limited property value used for the primary tax cannot rise more than 5% a year, which smooths out sharp market swings for existing owners.", "exemptions": "Widow, widower and disability exemption; Senior Property Valuation Protection", "filingDeadline": "Applications are filed with the county assessor, generally between January and the end of February.", "appealBody": "county assessor, then the State Board of Equalization or Tax Court", "appealWindow": "within 60 days of the notice of value", "officialSource": { "label": "Arizona Department of Revenue — Property Tax", "href": "https://azdor.gov/businesses-arizona/property-tax" } }, { "state": "Arkansas", "avgEffectiveTaxRatePercent": 0.61, "medianHomeValueUsd": 155000, "estimatedAnnualTaxUsd": 946, "assessmentBasis": "Assessed value is 20% of appraised market value, and county-wide reappraisals run on a three or five year cycle depending on how fast values are moving.", "assessmentCap": "Amendment 79 caps the annual increase in taxable value at 5% for most homesteads and 10% for other property until the assessment catches up to market value.", "exemptions": "Homestead property tax credit; Age 65 and disability freeze", "filingDeadline": "Property must be assessed with the county assessor by 31 May each year; the homestead credit is claimed with the county collector.", "appealBody": "county Board of Equalization", "appealWindow": "petitions are generally accepted through the third Monday in August", "officialSource": { "label": "Arkansas Assessment Coordination Division", "href": "https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/" } }, { "state": "California", "avgEffectiveTaxRatePercent": 0.76, "medianHomeValueUsd": 758000, "estimatedAnnualTaxUsd": 5760, "assessmentBasis": "Proposition 13 sets the taxable base at the purchase price when you buy, and the base rate is 1% of that value plus voter-approved local bonds and direct assessments.", "assessmentCap": "Assessed value cannot rise more than 2% a year while you own the home. It resets to market value when the property changes hands or is newly built.", "exemptions": "Homeowners' exemption; Proposition 19 base year transfer", "filingDeadline": "The homeowners' exemption is claimed with the county assessor; filing by mid-February secures the full amount for that year.", "appealBody": "county assessment appeals board", "appealWindow": "generally between 2 July and mid-September", "officialSource": { "label": "California State Board of Equalization — Property Taxes", "href": "https://www.boe.ca.gov/proptaxes/proptax.htm" } }, { "state": "Colorado", "avgEffectiveTaxRatePercent": 0.51, "medianHomeValueUsd": 530000, "estimatedAnnualTaxUsd": 2703, "assessmentBasis": "Residential property is taxed on a fraction of market value set by the legislature, and that residential assessment rate has been adjusted repeatedly in recent years, so the ratio applied to your home may differ from the one applied a year or two earlier.", "assessmentCap": "", "exemptions": "Senior homestead exemption; Disabled veteran exemption", "filingDeadline": "Applications are filed with the county assessor, generally by mid-July for that assessment year.", "appealBody": "county board of equalization, then the Board of Assessment Appeals", "appealWindow": "protests are filed in May, following the notice of valuation", "officialSource": { "label": "Colorado Division of Property Taxation", "href": "https://dpt.colorado.gov/" } }, { "state": "Connecticut", "avgEffectiveTaxRatePercent": 2.14, "medianHomeValueUsd": 348000, "estimatedAnnualTaxUsd": 7447, "assessmentBasis": "Towns assess property at 70% of fair market value, then apply a mill rate to that figure. Revaluation is required every five years.", "assessmentCap": "", "exemptions": "Veterans' exemption; Elderly and disabled homeowners programme", "filingDeadline": "Applications are filed with the town assessor, with the main programme running from February to mid-May.", "appealBody": "town Board of Assessment Appeals", "appealWindow": "written appeals are due by 20 February following the assessment date", "officialSource": { "label": "Connecticut Office of Policy and Management — Mill Rates", "href": "https://portal.ct.gov/OPM/IGPP/Publications/Mill-Rates" } }, { "state": "Delaware", "avgEffectiveTaxRatePercent": 0.57, "medianHomeValueUsd": 305000, "estimatedAnnualTaxUsd": 1739, "assessmentBasis": "Delaware's counties spent decades billing from base year values fixed in the 1970s and 1980s. Court-ordered reassessments have now brought all three counties onto current values, with rates adjusted to compensate.", "assessmentCap": "", "exemptions": "Senior school property tax credit; County senior and disability exemptions", "filingDeadline": "Applications go to the county, commonly by 30 April for the tax year beginning that summer.", "appealBody": "county Board of Assessment Review", "appealWindow": "a short window following the assessment notice, set by each county", "officialSource": { "label": "Delaware Division of Revenue", "href": "https://revenue.delaware.gov/" } }, { "state": "Florida", "avgEffectiveTaxRatePercent": 0.83, "medianHomeValueUsd": 385000, "estimatedAnnualTaxUsd": 3196, "assessmentBasis": "Property is assessed at just value as of 1 January, and the millage is levied by the county, the school board, the city and any special districts covering the parcel.", "assessmentCap": "Save Our Homes limits annual growth in the assessed value of a homesteaded property to 3% or the change in the consumer price index, whichever is lower. The cap is lifted when the property sells.", "exemptions": "Homestead exemption; Portability", "filingDeadline": "Homestead applications are due to the county property appraiser by 1 March.", "appealBody": "county Value Adjustment Board", "appealWindow": "within 25 days of the TRIM notice mailed in August", "officialSource": { "label": "Florida Department of Revenue — Property Tax", "href": "https://floridarevenue.com/property/Pages/Home.aspx" } }, { "state": "Georgia", "avgEffectiveTaxRatePercent": 0.87, "medianHomeValueUsd": 295000, "estimatedAnnualTaxUsd": 2567, "assessmentBasis": "Property is assessed at 40% of fair market value, and the millage rate is applied to that assessed value after exemptions.", "assessmentCap": "A statewide floating homestead exemption limits annual growth in the taxable value of a homestead to the rate of inflation, unless a local government has formally opted out.", "exemptions": "Standard homestead exemption; Senior school tax exemption", "filingDeadline": "Applications are filed with the county tax commissioner, commonly by 1 April for that tax year.", "appealBody": "county Board of Equalization", "appealWindow": "within 45 days of the annual notice of assessment", "officialSource": { "label": "Georgia Department of Revenue — Property Tax", "href": "https://dor.georgia.gov/local-government-services/digest-compliance/property-tax-millage-rates" } }, { "state": "Hawaii", "avgEffectiveTaxRatePercent": 0.28, "medianHomeValueUsd": 825000, "estimatedAnnualTaxUsd": 2310, "assessmentBasis": "Each of the four counties sets its own classes and rates, and homes are assessed at 100% of market value. Owner-occupied property is taxed at a much lower rate than second homes, hotels and short-term rentals.", "assessmentCap": "", "exemptions": "Home exemption; Owner-occupant classification", "filingDeadline": "Applications are filed with the county real property assessment division, typically by 30 September or 31 December depending on the county.", "appealBody": "county Board of Review or the Tax Appeal Court", "appealWindow": "generally by 9 January following the December assessment notice", "officialSource": { "label": "Hawaii Department of Taxation", "href": "https://tax.hawaii.gov/" } }, { "state": "Idaho", "avgEffectiveTaxRatePercent": 0.63, "medianHomeValueUsd": 455000, "estimatedAnnualTaxUsd": 2867, "assessmentBasis": "County assessors value property at market value each year, and taxing districts divide their budgets across that value to set the levy rate.", "assessmentCap": "There is no cap on assessed value, but district budget growth is limited by statute, which restrains how fast total levies can rise even when values jump.", "exemptions": "Homeowner's exemption; Property tax reduction (circuit breaker)", "filingDeadline": "The homeowner's exemption is filed once with the county assessor; the circuit breaker must be reapplied for annually, generally by 15 April.", "appealBody": "county Board of Equalization", "appealWindow": "appeals are due by the fourth Monday in June", "officialSource": { "label": "Idaho State Tax Commission — Property Tax", "href": "https://tax.idaho.gov/taxes/property/" } }, { "state": "Illinois", "avgEffectiveTaxRatePercent": 2.27, "medianHomeValueUsd": 260000, "estimatedAnnualTaxUsd": 5902, "assessmentBasis": "Most of the state assesses at one third of market value. Cook County is the exception and uses its own classification system, assessing residential property at 10% of market value.", "assessmentCap": "The Property Tax Extension Limitation Law caps the growth of most non-home-rule districts' extensions at 5% or the rate of inflation, whichever is less, without a referendum.", "exemptions": "General homestead exemption; Senior citizen exemption and assessment freeze", "filingDeadline": "Applications are filed with the county assessor or supervisor of assessments; the income-tested freeze must be renewed each year.", "appealBody": "county Board of Review, then the Illinois Property Tax Appeal Board", "appealWindow": "within 30 days of the publication of the township assessment roll", "officialSource": { "label": "Illinois Department of Revenue — Property Tax", "href": "https://tax.illinois.gov/localgovernments/property.html" } }, { "state": "Indiana", "avgEffectiveTaxRatePercent": 0.85, "medianHomeValueUsd": 210000, "estimatedAnnualTaxUsd": 1785, "assessmentBasis": "Property is assessed at market value-in-use, an Indiana-specific standard based on the value of the property in its current use rather than its highest and best use.", "assessmentCap": "A constitutional circuit breaker caps the bill at 1% of gross assessed value for a homestead, 2% for other residential and farm ground, and 3% for commercial property.", "exemptions": "Standard homestead deduction; Mortgage, over-65 and disability deductions", "filingDeadline": "Deductions are filed with the county auditor and must be on file by the end of the year to apply to the following year's bill.", "appealBody": "county Property Tax Assessment Board of Appeals", "appealWindow": "within 45 days of the notice of assessment", "officialSource": { "label": "Indiana Department of Local Government Finance", "href": "https://www.in.gov/dlgf/" } }, { "state": "Iowa", "avgEffectiveTaxRatePercent": 1.57, "medianHomeValueUsd": 195000, "estimatedAnnualTaxUsd": 3062, "assessmentBasis": "Assessors value property at market value in odd-numbered years, then a statewide rollback is applied that limits how much of that value is actually taxable.", "assessmentCap": "The rollback holds statewide growth in taxable residential value to a statutory limit, so taxable value routinely rises far more slowly than market value.", "exemptions": "Homestead credit and exemption; Military service exemption", "filingDeadline": "Claims are filed with the city or county assessor, generally by 1 July for that assessment year.", "appealBody": "county Board of Review, then the Property Assessment Appeal Board", "appealWindow": "protests are accepted from the start of April through the end of the month", "officialSource": { "label": "Iowa Department of Revenue — Property Tax", "href": "https://revenue.iowa.gov/taxes/tax-guidance/property-tax" } }, { "state": "Kansas", "avgEffectiveTaxRatePercent": 1.41, "medianHomeValueUsd": 200000, "estimatedAnnualTaxUsd": 2820, "assessmentBasis": "Residential property is assessed at 11.5% of appraised market value, one of the lower assessment ratios in the country, with mill levies applied to that figure.", "assessmentCap": "", "exemptions": "Homestead refund; SAFESR senior refund", "filingDeadline": "Refund claims are filed with the Kansas Department of Revenue with the income tax return, generally by 15 April.", "appealBody": "county appraiser informal review, then the Board of Tax Appeals", "appealWindow": "within 30 days of the notice of value mailed in March", "officialSource": { "label": "Kansas Department of Revenue — Property Valuation", "href": "https://www.ksrevenue.gov/pvd.html" } }, { "state": "Kentucky", "avgEffectiveTaxRatePercent": 0.86, "medianHomeValueUsd": 185000, "estimatedAnnualTaxUsd": 1591, "assessmentBasis": "Property is assessed at 100% of fair cash value as of 1 January, with rates set by the county, the school district, the city and any special districts.", "assessmentCap": "House Bill 44 limits districts to a rate that produces no more than 4% more revenue from existing property than the prior year without exposing the increase to recall by petition.", "exemptions": "Homestead exemption; Disability exemption", "filingDeadline": "Applications are filed with the county Property Valuation Administrator, ideally before the end of the year in which you turn 65 or become eligible.", "appealBody": "county Board of Assessment Appeals", "appealWindow": "a conference with the PVA during the open inspection period in May, then an appeal within days of its close", "officialSource": { "label": "Kentucky Department of Revenue — Property Tax", "href": "https://revenue.ky.gov/Property/Pages/default.aspx" } }, { "state": "Louisiana", "avgEffectiveTaxRatePercent": 0.55, "medianHomeValueUsd": 200000, "estimatedAnnualTaxUsd": 1100, "assessmentBasis": "Residential property is assessed at 10% of fair market value, and millage is levied by the parish, the school board, the sheriff, levee districts and municipalities.", "assessmentCap": "Owners aged 65 or older within an income limit can have the assessed value of their homestead frozen under the special assessment level, which holds even as the market moves.", "exemptions": "Homestead exemption; Disabled veteran exemption", "filingDeadline": "The homestead exemption is filed once with the parish assessor after closing and remains in force while you occupy the home.", "appealBody": "parish Board of Review, then the Louisiana Tax Commission", "appealWindow": "during the public inspection period, generally in late August and early September", "officialSource": { "label": "Louisiana Tax Commission", "href": "https://www.latax.state.la.us/" } }, { "state": "Maine", "avgEffectiveTaxRatePercent": 1.36, "medianHomeValueUsd": 290000, "estimatedAnnualTaxUsd": 3944, "assessmentBasis": "Towns assess at their own certified ratio of market value, which is published each year, so a town assessing at 80% applies its mill rate to 80% of what your home is worth.", "assessmentCap": "", "exemptions": "Homestead exemption; Veteran and blind exemptions", "filingDeadline": "Applications go to the municipal assessor and must be filed by 1 April to apply to that year's roll.", "appealBody": "municipal assessor for abatement, then the local board of assessment review", "appealWindow": "within 185 days of the commitment of taxes", "officialSource": { "label": "Maine Revenue Services — Property Tax", "href": "https://www.maine.gov/revenue/taxes/property-tax" } }, { "state": "Maryland", "avgEffectiveTaxRatePercent": 1.09, "medianHomeValueUsd": 380000, "estimatedAnnualTaxUsd": 4142, "assessmentBasis": "The state, not the counties, assesses property. Every parcel is reassessed once every three years and any increase is phased in over the three years that follow.", "assessmentCap": "The Homestead Tax Credit caps the annual growth in taxable assessment on a principal residence at 10% statewide, and many counties set a lower local cap.", "exemptions": "Homestead Tax Credit; Homeowners' Property Tax Credit", "filingDeadline": "Applications go to the State Department of Assessments and Taxation; the income-tested credit is claimed annually by 1 October.", "appealBody": "SDAT supervisor, then the Property Tax Assessment Appeal Board", "appealWindow": "within 45 days of the triennial notice of assessment", "officialSource": { "label": "Maryland Department of Assessments and Taxation", "href": "https://dat.maryland.gov/realproperty/Pages/default.aspx" } }, { "state": "Massachusetts", "avgEffectiveTaxRatePercent": 1.23, "medianHomeValueUsd": 565000, "estimatedAnnualTaxUsd": 6950, "assessmentBasis": "Cities and towns assess at full and fair cash value every year and certify values with the state every five years. Many communities set separate residential and commercial rates.", "assessmentCap": "Proposition 2½ limits the total levy to 2.5% of a community's full assessed value and limits annual levy growth to 2.5% plus new growth, unless voters pass an override or a debt exclusion.", "exemptions": "Residential exemption; Senior, veteran and blind exemptions", "filingDeadline": "Applications go to the local assessor, generally by 1 April, and most exemptions must be refiled every year.", "appealBody": "local board of assessors for abatement, then the Appellate Tax Board", "appealWindow": "abatement applications are due by the due date of the third-quarter bill, commonly 1 February", "officialSource": { "label": "Massachusetts Division of Local Services", "href": "https://www.mass.gov/orgs/division-of-local-services" } }, { "state": "Michigan", "avgEffectiveTaxRatePercent": 1.54, "medianHomeValueUsd": 220000, "estimatedAnnualTaxUsd": 3388, "assessmentBasis": "Every property carries two numbers: state equalized value, which is half of market value, and taxable value, which is what the millage is actually applied to.", "assessmentCap": "Proposal A caps annual growth in taxable value at 5% or the rate of inflation, whichever is lower. When the property is sold the taxable value uncaps and resets to the state equalized value.", "exemptions": "Principal Residence Exemption; Disabled veterans exemption", "filingDeadline": "The Principal Residence Exemption affidavit is filed with the local assessor and must be on file by 1 June to apply to the summer levy.", "appealBody": "March Board of Review, then the Michigan Tax Tribunal", "appealWindow": "the Board of Review sits for a short period in March each year", "officialSource": { "label": "Michigan Department of Treasury — Property Tax", "href": "https://www.michigan.gov/taxes/property" } }, { "state": "Minnesota", "avgEffectiveTaxRatePercent": 1.12, "medianHomeValueUsd": 325000, "estimatedAnnualTaxUsd": 3640, "assessmentBasis": "Minnesota classifies property by use and applies a different class rate to each, so a homestead is taxed on a smaller share of its value than commercial property of the same worth.", "assessmentCap": "", "exemptions": "Homestead market value exclusion; Property tax refund", "filingDeadline": "Homestead status is applied for with the county assessor; the refund is claimed with the state, generally by 15 August.", "appealBody": "local and county Boards of Appeal and Equalization, then the Minnesota Tax Court", "appealWindow": "the local boards sit in April and May after the spring valuation notice", "officialSource": { "label": "Minnesota Department of Revenue — Property Tax", "href": "https://www.revenue.state.mn.us/property-tax-programs" } }, { "state": "Mississippi", "avgEffectiveTaxRatePercent": 0.61, "medianHomeValueUsd": 160000, "estimatedAnnualTaxUsd": 976, "assessmentBasis": "Owner-occupied homes are Class I property, assessed at 10% of true value, while other residential property is assessed at 15%.", "assessmentCap": "", "exemptions": "Homestead exemption; Over-65 and disabled exemption", "filingDeadline": "Applications are filed with the county tax assessor between 1 January and 1 April in the year after you buy.", "appealBody": "county Board of Supervisors sitting as the board of equalization", "appealWindow": "objections are heard in August, before the roll is finalised", "officialSource": { "label": "Mississippi Department of Revenue — Property Tax", "href": "https://www.dor.ms.gov/property" } }, { "state": "Missouri", "avgEffectiveTaxRatePercent": 0.97, "medianHomeValueUsd": 225000, "estimatedAnnualTaxUsd": 2183, "assessmentBasis": "Residential property is assessed at 19% of market value, and reassessment happens in odd-numbered years, so values move in two-year steps rather than annually.", "assessmentCap": "The Hancock Amendment requires districts to roll back rates when reassessment increases the base, limiting revenue growth from rising values alone.", "exemptions": "Senior property tax credit freeze; Missouri property tax credit", "filingDeadline": "The county freeze is applied for with the county collector, commonly by the autumn; the state credit is claimed with the income tax return.", "appealBody": "county Board of Equalization, then the State Tax Commission", "appealWindow": "appeals are generally due by the second Monday in July in a reassessment year", "officialSource": { "label": "Missouri State Tax Commission", "href": "https://stc.mo.gov/" } }, { "state": "Montana", "avgEffectiveTaxRatePercent": 0.84, "medianHomeValueUsd": 445000, "estimatedAnnualTaxUsd": 3738, "assessmentBasis": "The Department of Revenue appraises residential property on a statewide cycle and applies a statutory tax rate percentage to arrive at taxable value, which local mills are then applied to.", "assessmentCap": "", "exemptions": "Property Tax Assistance Program; Elderly Homeowner and Renter Credit", "filingDeadline": "Assistance programmes are applied for with the Department of Revenue, generally by 1 April; the elderly credit is claimed with the state return.", "appealBody": "county Tax Appeal Board, then the Montana Tax Appeal Board", "appealWindow": "within 30 days of the classification and appraisal notice", "officialSource": { "label": "Montana Department of Revenue — Property Tax", "href": "https://revenue.mt.gov/property/" } }, { "state": "Nebraska", "avgEffectiveTaxRatePercent": 1.73, "medianHomeValueUsd": 235000, "estimatedAnnualTaxUsd": 4066, "assessmentBasis": "Residential property is assessed at 100% of market value, and county assessors are required to keep the roll within a narrow band of actual sale prices, so assessments track the market closely.", "assessmentCap": "", "exemptions": "Homestead exemption; School district property tax credit", "filingDeadline": "Homestead applications are filed with the county assessor between February and the end of June; the school tax credit is claimed on the state income tax return.", "appealBody": "county Board of Equalization, then the Tax Equalization and Review Commission", "appealWindow": "protests are due by 30 June", "officialSource": { "label": "Nebraska Department of Revenue — Property Assessment", "href": "https://revenue.nebraska.gov/PAD" } }, { "state": "Nevada", "avgEffectiveTaxRatePercent": 0.6, "medianHomeValueUsd": 425000, "estimatedAnnualTaxUsd": 2550, "assessmentBasis": "Taxable value is land value plus the replacement cost of the improvements less depreciation, and property is assessed at 35% of that figure rather than at market value.", "assessmentCap": "An abatement caps the annual increase in the tax bill at 3% for an owner-occupied primary residence and up to 8% for other property. The cap applies to the bill, not to the assessment.", "exemptions": "Primary residence tax cap; Veteran and surviving spouse exemptions", "filingDeadline": "The tax cap claim is filed with the county assessor, typically before the end of June for the fiscal year beginning in July.", "appealBody": "county Board of Equalization, then the State Board of Equalization", "appealWindow": "appeals are due by 15 January following the December notice of value", "officialSource": { "label": "Nevada Department of Taxation", "href": "https://tax.nv.gov/" } }, { "state": "New Hampshire", "avgEffectiveTaxRatePercent": 2.18, "medianHomeValueUsd": 395000, "estimatedAnnualTaxUsd": 8611, "assessmentBasis": "Municipalities assess at market value and must revalue at least every five years. The bill combines town, county, local school and a statewide education tax.", "assessmentCap": "", "exemptions": "Elderly exemption; Veterans' tax credit", "filingDeadline": "Applications are filed with the town selectmen or assessor by 15 April for that tax year.", "appealBody": "town for abatement, then the Board of Tax and Land Appeals or Superior Court", "appealWindow": "abatement requests are due by 1 March following the final bill", "officialSource": { "label": "New Hampshire Department of Revenue Administration — Property Tax", "href": "https://www.revenue.nh.gov/taxes-glance/property-tax" } }, { "state": "New Jersey", "avgEffectiveTaxRatePercent": 2.49, "medianHomeValueUsd": 465000, "estimatedAnnualTaxUsd": 11579, "assessmentBasis": "Each municipality assesses at its own ratio of true value, published annually as the equalization ratio, and revalues on its own schedule. There are more than five hundred separate taxing municipalities.", "assessmentCap": "A 2% cap applies to the annual increase in most local government levies, with exclusions for pension, health benefit and debt service costs.", "exemptions": "Senior Freeze (Property Tax Reimbursement); ANCHOR and StayNJ", "filingDeadline": "Relief programmes are administered by the New Jersey Division of Taxation with their own annual deadlines; local deductions are filed with the municipal assessor.", "appealBody": "county Board of Taxation, then the New Jersey Tax Court", "appealWindow": "appeals are due by 1 April, or 1 May in a municipality that has just revalued", "officialSource": { "label": "New Jersey Division of Taxation — Property Tax Relief", "href": "https://www.nj.gov/treasury/taxation/relief.shtml" } }, { "state": "New Mexico", "avgEffectiveTaxRatePercent": 0.8, "medianHomeValueUsd": 265000, "estimatedAnnualTaxUsd": 2120, "assessmentBasis": "Property is assessed at one third of market value, and the rate is split between residential and non-residential taxpayers under the state's yield control formula.", "assessmentCap": "Annual growth in the assessed value of owner-occupied residential property is capped at 3%, with the cap lifted when the property changes hands or is physically improved.", "exemptions": "Head of family exemption; Veteran and disabled veteran exemptions", "filingDeadline": "Claims are filed with the county assessor, generally by 30 days after the notice of value or by the end of February.", "appealBody": "county assessor protest, then the county valuation protest board", "appealWindow": "within 30 days of the notice of value mailed on 1 April", "officialSource": { "label": "New Mexico Taxation and Revenue — Property Tax", "href": "https://www.tax.newmexico.gov/about-us/property-tax-division/" } }, { "state": "New York", "avgEffectiveTaxRatePercent": 1.72, "medianHomeValueUsd": 430000, "estimatedAnnualTaxUsd": 7396, "assessmentBasis": "Assessing units set their own uniform percentage of market value, which can be anything from a few percent to 100%, and the state publishes an equalization rate to make bills comparable. New York City runs a separate four-class system of its own.", "assessmentCap": "A 2% cap limits annual growth in most local government and school district levies outside New York City. Within the city, class one assessment increases are capped at 6% a year and 20% over five years.", "exemptions": "STAR; Senior citizens and veterans exemptions", "filingDeadline": "Local exemptions are filed with the assessor by the taxable status date, 1 March in most towns; STAR is registered with the state.", "appealBody": "Board of Assessment Review, then Small Claims Assessment Review or Article 7 proceedings", "appealWindow": "Grievance Day, the fourth Tuesday in May in most towns", "officialSource": { "label": "New York State Department of Taxation and Finance — Property Taxes", "href": "https://www.tax.ny.gov/pit/property/" } }, { "state": "North Carolina", "avgEffectiveTaxRatePercent": 0.84, "medianHomeValueUsd": 295000, "estimatedAnnualTaxUsd": 2478, "assessmentBasis": "Counties assess at 100% of market value and must revalue at least every eight years, though most of the growing counties now run a four-year cycle. Values are held constant between revaluations.", "assessmentCap": "", "exemptions": "Elderly or disabled exclusion; Circuit breaker deferral", "filingDeadline": "Applications are filed with the county tax office during the listing period, which runs through 1 June.", "appealBody": "county Board of Equalization and Review, then the Property Tax Commission", "appealWindow": "the board convenes in the spring and adjourns once appeals are heard", "officialSource": { "label": "North Carolina Department of Revenue — Property Tax", "href": "https://www.ncdor.gov/taxes-forms/property-tax" } }, { "state": "North Dakota", "avgEffectiveTaxRatePercent": 0.98, "medianHomeValueUsd": 265000, "estimatedAnnualTaxUsd": 2597, "assessmentBasis": "Property is assessed at 50% of market value, and a 9% residential taxable ratio is then applied to that, so mills fall on a small fraction of what the house is worth.", "assessmentCap": "", "exemptions": "Primary residence credit; Homestead credit", "filingDeadline": "The primary residence credit is applied for through the Office of State Tax Commissioner, generally by 31 March each year.", "appealBody": "local and county boards of equalization, then the State Board of Equalization", "appealWindow": "local boards meet in April, county boards in June", "officialSource": { "label": "North Dakota Office of State Tax Commissioner — Property Tax", "href": "https://www.tax.nd.gov/property-tax" } }, { "state": "Ohio", "avgEffectiveTaxRatePercent": 1.56, "medianHomeValueUsd": 200000, "estimatedAnnualTaxUsd": 3120, "assessmentBasis": "Property is assessed at 35% of appraised market value, with a full reappraisal every six years and a statistical update at the three-year midpoint.", "assessmentCap": "House Bill 920 reduces voted millage as values rise, so a reappraisal does not automatically increase what voted levies collect. Inside millage and new levies are not subject to the reduction.", "exemptions": "Homestead exemption; Owner-occupancy credit", "filingDeadline": "Applications are filed with the county auditor, generally by the end of the year in which you first qualify.", "appealBody": "county Board of Revision, then the Board of Tax Appeals", "appealWindow": "complaints are due by 31 March for the prior tax year", "officialSource": { "label": "Ohio Department of Taxation — Real Property Tax", "href": "https://tax.ohio.gov/researcher/tax-analysis/tax-data-series/tax-data-series-real-property" } }, { "state": "Oklahoma", "avgEffectiveTaxRatePercent": 0.9, "medianHomeValueUsd": 185000, "estimatedAnnualTaxUsd": 1665, "assessmentBasis": "Counties assess residential property somewhere between 11% and 13.5% of fair cash value, with each county fixing its own ratio within that band.", "assessmentCap": "The taxable fair cash value of a homestead cannot rise more than 3% a year, and 5% for other property, until the property is sold or improved.", "exemptions": "Homestead exemption; Senior valuation freeze", "filingDeadline": "Applications are filed with the county assessor, generally by 15 March for that tax year.", "appealBody": "county Board of Equalization, then district court", "appealWindow": "within 30 days of the notice of increase in valuation", "officialSource": { "label": "Oklahoma Tax Commission", "href": "https://oklahoma.gov/tax.html" } }, { "state": "Oregon", "avgEffectiveTaxRatePercent": 0.97, "medianHomeValueUsd": 485000, "estimatedAnnualTaxUsd": 4705, "assessmentBasis": "Oregon taxes a maximum assessed value that has almost nothing to do with the current market. Measure 50 set the base in 1997 and lets it grow 3% a year, and the tax is levied on the lower of that figure and real market value.", "assessmentCap": "Growth in maximum assessed value is limited to 3% a year, and Measure 5 caps the total rate at $10 per $1,000 of real market value for general government and $5 for schools, excluding voter-approved bonds.", "exemptions": "Disabled veteran or surviving spouse exemption; Senior and disabled property tax deferral", "filingDeadline": "Applications are filed with the county assessor, generally between January and mid-April.", "appealBody": "county Board of Property Tax Appeals, then the Magistrate Division of the Tax Court", "appealWindow": "petitions are due by 31 December after the October bill", "officialSource": { "label": "Oregon Department of Revenue — Property Tax", "href": "https://www.oregon.gov/dor/programs/property/Pages/default.aspx" } }, { "state": "Pennsylvania", "avgEffectiveTaxRatePercent": 1.58, "medianHomeValueUsd": 240000, "estimatedAnnualTaxUsd": 3792, "assessmentBasis": "Counties assess against a base year that can be decades old, and the state publishes a common level ratio each year to translate those values into current market terms. Some counties have not reassessed since the 1970s.", "assessmentCap": "Act 1 limits how far a school district can raise its rate without either a referendum or a state-approved exception.", "exemptions": "Homestead and farmstead exclusion; Property Tax/Rent Rebate", "filingDeadline": "The homestead exclusion is applied for with the county by 1 March; the rebate is claimed with the Department of Revenue by 30 June.", "appealBody": "county Board of Assessment Appeals, then the Court of Common Pleas", "appealWindow": "annual appeal deadlines are set by county, commonly 1 August or 1 September", "officialSource": { "label": "Pennsylvania Department of Revenue", "href": "https://www.revenue.pa.gov/" } }, { "state": "Rhode Island", "avgEffectiveTaxRatePercent": 1.63, "medianHomeValueUsd": 390000, "estimatedAnnualTaxUsd": 6357, "assessmentBasis": "Cities and towns revalue statistically every three years and conduct a full revaluation every nine. Several communities apply different rates to owner-occupied and non-owner-occupied residential property.", "assessmentCap": "State law limits the annual increase in a municipality's total tax levy to 4%, which constrains how fast bills can rise across a community.", "exemptions": "Owner-occupied exemption; Elderly, veteran and disability exemptions", "filingDeadline": "Applications are filed with the local tax assessor, commonly by 15 April or by the end of the assessment year.", "appealBody": "local tax assessor, then the local board of assessment review", "appealWindow": "within 90 days of the first payment due date", "officialSource": { "label": "Rhode Island Division of Municipal Finance", "href": "https://municipalfinance.ri.gov/" } }, { "state": "South Carolina", "avgEffectiveTaxRatePercent": 0.57, "medianHomeValueUsd": 270000, "estimatedAnnualTaxUsd": 1539, "assessmentBasis": "A legal residence is assessed at 4% of market value, while second homes and rentals are assessed at 6%. The difference is large, and it is not applied automatically.", "assessmentCap": "Reassessment happens every five years and any increase in value is capped at 15% over that cycle, so the largest single-year jumps are smoothed out.", "exemptions": "Legal residence (4%) assessment ratio; Homestead exemption", "filingDeadline": "Applications are filed with the county assessor or auditor before the first penalty date for that tax year.", "appealBody": "county assessor, then the county Board of Assessment Appeals", "appealWindow": "within 90 days of the assessment notice", "officialSource": { "label": "South Carolina Department of Revenue — Property Tax", "href": "https://dor.sc.gov/property" } }, { "state": "South Dakota", "avgEffectiveTaxRatePercent": 1.31, "medianHomeValueUsd": 240000, "estimatedAnnualTaxUsd": 3144, "assessmentBasis": "Directors of equalization assess property at market value, and the state requires assessments to sit within a band of actual sale prices. Owner-occupied homes form their own classification.", "assessmentCap": "Levy limits restrict how much a taxing district's total collection can grow, so rising values are largely offset by falling levy rates.", "exemptions": "Owner-occupied classification; Assessment freeze for the elderly and disabled", "filingDeadline": "The owner-occupied status is certified by 15 March; the assessment freeze is applied for by 1 April.", "appealBody": "local board of equalization, then the county board and the Office of Hearing Examiners", "appealWindow": "local boards meet in the second half of March", "officialSource": { "label": "South Dakota Department of Revenue — Property Tax", "href": "https://dor.sd.gov/individuals/taxes/property-tax/" } }, { "state": "Tennessee", "avgEffectiveTaxRatePercent": 0.67, "medianHomeValueUsd": 280000, "estimatedAnnualTaxUsd": 1876, "assessmentBasis": "Residential property is assessed at 25% of appraised value. Counties reappraise on a four, five or six year cycle, and values are held flat in between.", "assessmentCap": "After a reappraisal, districts must adopt a certified tax rate that produces the same revenue as before, so a district that wants more has to vote for it publicly.", "exemptions": "Property tax relief; Property tax freeze", "filingDeadline": "Applications are filed with the county trustee or city collector, generally by 35 days after the tax due date.", "appealBody": "county Board of Equalization, then the State Board of Equalization", "appealWindow": "county boards convene on the first Monday in June", "officialSource": { "label": "Tennessee Comptroller — Division of Property Assessments", "href": "https://comptroller.tn.gov/office-functions/pa.html" } }, { "state": "Texas", "avgEffectiveTaxRatePercent": 1.81, "medianHomeValueUsd": 295000, "estimatedAnnualTaxUsd": 5340, "assessmentBasis": "County appraisal districts appraise property at market value as of 1 January. There is no state property tax; every dollar is levied by school districts, counties, cities and special districts.", "assessmentCap": "Once a homestead exemption is in place, the appraised value used for taxation cannot rise more than 10% a year regardless of what the market does. The cap applies from the second year you hold the homestead.", "exemptions": "School district homestead exemption; Over-65 and disabled school tax ceiling", "filingDeadline": "Applications are filed with the county appraisal district; the general deadline is 30 April, and a late application is accepted for up to two years.", "appealBody": "Appraisal Review Board, then binding arbitration or district court", "appealWindow": "protests are due by 15 May or 30 days after the notice of appraised value, whichever is later", "officialSource": { "label": "Texas Comptroller — Property Tax Assistance", "href": "https://comptroller.texas.gov/taxes/property-tax/" } }, { "state": "Utah", "avgEffectiveTaxRatePercent": 0.6, "medianHomeValueUsd": 510000, "estimatedAnnualTaxUsd": 3060, "assessmentBasis": "A primary residence receives a 45% exemption, so it is taxed on 55% of market value. Second homes and rentals are taxed on the full amount.", "assessmentCap": "Truth in Taxation requires a taxing entity to hold a public hearing and vote before collecting more revenue from existing property than it did the previous year, so rates fall automatically as values rise.", "exemptions": "Primary residential exemption; Circuit breaker and veteran abatements", "filingDeadline": "Abatements are applied for with the county, generally by 1 September.", "appealBody": "county Board of Equalization, then the Utah State Tax Commission", "appealWindow": "appeals are due by 15 September after the July valuation notice", "officialSource": { "label": "Utah State Tax Commission — Property Tax", "href": "https://tax.utah.gov/propertytax/" } }, { "state": "Vermont", "avgEffectiveTaxRatePercent": 1.9, "medianHomeValueUsd": 315000, "estimatedAnnualTaxUsd": 5985, "assessmentBasis": "Towns list property at fair market value, and the state applies a common level of appraisal to bring each town's listed values into line with actual sales. The bill combines a municipal rate with a statewide education tax.", "assessmentCap": "", "exemptions": "Homestead declaration; Property tax credit", "filingDeadline": "The homestead declaration and property tax credit claim are filed with the Vermont Department of Taxes with the income tax return, by the April filing deadline.", "appealBody": "town listers for grievance, then the Board of Civil Authority", "appealWindow": "grievance day follows the lodging of the grand list in the spring", "officialSource": { "label": "Vermont Department of Taxes — Property Tax", "href": "https://tax.vermont.gov/property" } }, { "state": "Virginia", "avgEffectiveTaxRatePercent": 0.82, "medianHomeValueUsd": 375000, "estimatedAnnualTaxUsd": 3075, "assessmentBasis": "There is no state property tax. Cities and counties assess at 100% of fair market value on their own schedules, some annually and some every two to four years.", "assessmentCap": "", "exemptions": "Disabled veteran exemption; Elderly and disabled relief", "filingDeadline": "Applications go to the commissioner of the revenue or local tax office, with deadlines set locally and commonly falling in the spring.", "appealBody": "local assessor, then the Board of Equalization and the circuit court", "appealWindow": "set locally, usually a defined window after the annual assessment notice", "officialSource": { "label": "Virginia Department of Taxation — Local Tax Rates", "href": "https://www.tax.virginia.gov/local-tax-rates" } }, { "state": "Washington", "avgEffectiveTaxRatePercent": 0.94, "medianHomeValueUsd": 575000, "estimatedAnnualTaxUsd": 5405, "assessmentBasis": "Assessors value property at 100% of market value. Washington has no income tax, so property tax and sales tax fund the state and local government between them.", "assessmentCap": "The 1% limit applies to a taxing district's total regular levy, not to your individual assessment. Your bill can rise much faster than 1% if your home appreciates more than others in the district, or if voters approve levies outside the limit.", "exemptions": "Senior citizen and disabled persons exemption; Property tax deferral", "filingDeadline": "Applications are filed with the county assessor and must be renewed periodically as income thresholds are updated.", "appealBody": "county Board of Equalization, then the Board of Tax Appeals", "appealWindow": "by 1 July or within 30 days of the value notice, whichever is later", "officialSource": { "label": "Washington Department of Revenue — Property Tax", "href": "https://dor.wa.gov/taxes-rates/property-tax" } }, { "state": "West Virginia", "avgEffectiveTaxRatePercent": 0.58, "medianHomeValueUsd": 145000, "estimatedAnnualTaxUsd": 841, "assessmentBasis": "Property is assessed at 60% of appraised market value. Owner-occupied residences are Class II property, taxed at half the rate applied to Class III and IV property elsewhere.", "assessmentCap": "", "exemptions": "Homestead exemption; Homestead excess property tax credit", "filingDeadline": "Homestead applications are filed with the county assessor between 1 July and 1 December for the following tax year.", "appealBody": "county commission sitting as the Board of Equalization and Review", "appealWindow": "the board sits in February, for a short and strictly enforced period", "officialSource": { "label": "West Virginia Tax Division — Property Tax", "href": "https://tax.wv.gov/Business/PropertyTax/Pages/PropertyTax.aspx" } }, { "state": "Wisconsin", "avgEffectiveTaxRatePercent": 1.85, "medianHomeValueUsd": 265000, "estimatedAnnualTaxUsd": 4903, "assessmentBasis": "Municipal assessors value property locally, and the state calculates an equalized value for each municipality so that county and school levies can be shared fairly between them.", "assessmentCap": "Levy limits restrict how much municipalities and counties can increase their levies without a referendum, tied largely to growth from new construction.", "exemptions": "Lottery and gaming credit; School levy tax credit and homestead credit", "filingDeadline": "The lottery and gaming credit is claimed with the municipal treasurer, generally by 31 January; the homestead credit is claimed with the state return.", "appealBody": "municipal Board of Review, then the Department of Revenue or circuit court", "appealWindow": "objections must be filed before the Board of Review's first session, which follows the open book period", "officialSource": { "label": "Wisconsin Department of Revenue — Property Tax", "href": "https://www.revenue.wi.gov/Pages/OnlineServices/property.aspx" } }, { "state": "Wyoming", "avgEffectiveTaxRatePercent": 0.61, "medianHomeValueUsd": 315000, "estimatedAnnualTaxUsd": 1922, "assessmentBasis": "Residential property is assessed at a statutory percentage of fair market value, well below full value, and mills are applied to that assessed figure.", "assessmentCap": "Recent legislation has added both a limit on how fast residential assessed value can rise and an exemption for owner-occupied primary residences. Both have been amended repeatedly in the last few sessions, so confirm the figure in force for the current tax year with the county assessor.", "exemptions": "Owner-occupied primary residence exemption; Property tax refund and veterans exemption", "filingDeadline": "Applications go to the county assessor early in the year, and the refund programme is claimed with the state, generally by early summer.", "appealBody": "county Board of Equalization, then the State Board of Equalization", "appealWindow": "within 30 days of the assessment schedule mailed in the spring", "officialSource": { "label": "Wyoming Department of Revenue", "href": "https://revenue.wyo.gov/" } } ] }