Effective property tax rate and Returns claiming charitable contributions
Where Effective property tax rate is higher, Returns claiming charitable contributions tends to be lower. The link is weak: -0.33 across 3,072 counties, on a scale from −1 (opposite) to +1 (in step). That figure compares places with the same population density, income and education, so those differences can't explain it. It holds inside states too. Measured separately within each of 38 states, the middle value of the link is +0.12.
Holds after adjusting
Every place, plotted
One dot for each place reporting both measures. Hover over or tap a dot to see its name and values. The thin line is the straight line that best fits the dots. The bold line, shown for counties, is the link after adjusting for density, income and education. A dot far from the lines is a place that does not follow the pattern.
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What each measure is
Effective property tax rate
The middle property tax bill as a percentage of the middle home value. This is the usual 'effective rate': what a typical owner pays each year per dollar of home value. The middle county is 0.82%, ranging from under 0.2% in rural Alaska and Louisiana to over 3% in southern New Jersey and upstate New York. It is the one tax rate here that really varies from county to county, not only from state to state. Even so, much of the gap follows state lines: New Jersey and New York counties sit near 2.2%, and Hawaii and Alabama counties near 0.3%, almost whichever county you pick.
Census ACS 5-year · ACS table B25103_001, divided by median home value
Returns claiming charitable contributions
The percentage of tax returns claiming a deduction for gifts to charity. Only people who itemize their deductions can claim it, and the 2017 tax law cut their number roughly in half. So this tracks who finds itemizing worth it as much as who gives.
IRS Statistics of Income · IRS SOI N19700 / N1
Highest and lowest
Where each measure is highest and lowest among the places reporting both (2023), with the other measure beside it. This is shown for every size of place where both are published. Metro-area values are added up from their counties. A measure that cannot be added up across counties, such as a middle value (median), has no metro figure. Counts are shown per 1,000 residents, since raw totals would only list the largest places. Cities and towns and ZIP codes are shown where the Census survey or the CDC publishes them; most other sources stop at the county. They are shown for places of 5,000 residents or more, and only where the survey’s margin of error is small enough for the figure to be usable. The CDC publishes its health estimates for cities in a version adjusted for age, so places with older or younger people can be compared fairly, but not for ZIP codes.
Counties
By effective property tax rate
| Effective property tax rate | Returns claiming charitable contributions | |
|---|---|---|
| Highest | ||
| Menominee County, WI | 3.64 | 1.11% |
| Camden County, NJ | 3.08 | 7.78% |
| Salem County, NJ | 3.03 | 5.59% |
| Orleans County, NY | 3 | 1.98% |
| Allegany County, NY | 2.94 | 1.61% |
| Lowest | ||
| East Feliciana Parish, LA | 0.153 | 6.08% |
| Maui County, HI | 0.168 | 8.6% |
| Avoyelles Parish, LA | 0.203 | 1.7% |
| Bibb County, AL | 0.204 | 4.05% |
| Jackson County, CO | 0.205 | 0% |
By returns claiming charitable contributions
| Effective property tax rate | Returns claiming charitable contributions | |
|---|---|---|
| Highest | ||
| Charles County, MD | 1.04 | 23.8% |
| Prince George's County, MD | 1.15 | 21.7% |
| Morgan County, UT | 0.543 | 20.9% |
| Howard County, MD | 1.18 | 18.8% |
| Summit County, UT | 0.347 | 18% |
| Lowest | ||
| San Juan County, CO | 0.294 | 0% |
| Mineral County, CO | 0.354 | 0% |
| Kiowa County, CO | 0.58 | 0% |
| Jackson County, CO | 0.205 | 0% |
| Hinsdale County, CO | 0.293 | 0% |
States
By effective property tax rate
| Effective property tax rate | Returns claiming charitable contributions | |
|---|---|---|
| Highest | ||
| New Jersey | 2.23 | 10.2% |
| Illinois | 2.07 | 6.44% |
| Connecticut | 1.92 | 8.32% |
| New Hampshire | 1.77 | 5.39% |
| Vermont | 1.71 | 3.86% |
| Lowest | ||
| Hawaii | 0.27 | 8.21% |
| Alabama | 0.378 | 6.43% |
| Nevada | 0.485 | 6.6% |
| Colorado | 0.487 | 7.96% |
| South Carolina | 0.507 | 6.14% |
By returns claiming charitable contributions
| Effective property tax rate | Returns claiming charitable contributions | |
|---|---|---|
| Highest | ||
| District of Columbia | 0.577 | 15.7% |
| Maryland | 1 | 15.6% |
| California | 0.708 | 11.8% |
| Utah | 0.53 | 11.2% |
| Virginia | 0.745 | 10.4% |
| Lowest | ||
| West Virginia | 0.537 | 2.33% |
| North Dakota | 0.992 | 3.29% |
| South Dakota | 1.09 | 3.47% |
| Alaska | 1.14 | 3.76% |
| Vermont | 1.71 | 3.86% |
Metro areas — Effective property tax rate is not published for metro areas
By returns claiming charitable contributions
| Effective property tax rate | Returns claiming charitable contributions | |
|---|---|---|
| Highest | ||
| Heber, UT | — | 17.8% |
| Washington-Arlington-Alexandria, DC-VA-MD-WV | — | 16.9% |
| San Francisco-Oakland-Fremont, CA | — | 15.4% |
| Lexington Park, MD | — | 15.2% |
| Provo-Orem-Lehi, UT | — | 14.9% |
| Lowest | ||
| Zapata, TX | — | 0.551% |
| Deming, NM | — | 0.978% |
| St. Marys, PA | — | 1.1% |
| Newport, TN | — | 1.15% |
| Warren, PA | — | 1.17% |
Cities and towns — Returns claiming charitable contributions is not published for cities and towns
By effective property tax rate
| Effective property tax rate | Returns claiming charitable contributions | |
|---|---|---|
| Highest | ||
| Salem city, NJ | 5.03 | — |
| Albion village, NY | 4.39 | — |
| Lindenwold borough, NJ | 3.97 | — |
| Endicott village, NY | 3.85 | — |
| Park Forest village, IL | 3.8 | — |
| Lowest | ||
| Nanakuli CDP, HI | 0.0776 | — |
| Waihee-Waiehu CDP, HI | 0.133 | — |
| Makawao CDP, HI | 0.138 | — |
| Lahaina CDP, HI | 0.154 | — |
| Wailuku CDP, HI | 0.157 | — |
ZIP codes — Returns claiming charitable contributions is not published for ZIP codes
By effective property tax rate
| Effective property tax rate | Returns claiming charitable contributions | |
|---|---|---|
| Highest | ||
| ZIP 60466 (Park Forest village, IL) | 3.79 | — |
| ZIP 12307 (Schenectady city, NY) | 3.79 | — |
| ZIP 08070 (Salem County, NJ) | 3.73 | — |
| ZIP 08021 (Lindenwold borough, NJ) | 3.65 | — |
| ZIP 08007 (Barrington borough, NJ) | 3.61 | — |
| Lowest | ||
| ZIP 96748 (Maui County, HI) | 0.148 | — |
| ZIP 96793 (Maui County, HI) | 0.151 | — |
| ZIP 96732 (Kahului CDP, HI) | 0.156 | — |
| ZIP 96768 (Maui County, HI) | 0.157 | — |
| ZIP 70668 (Calcasieu Parish, LA) | 0.168 | — |
Counties furthest from the pattern
Compared with the straight line that best fits all 3,080 counties: the five with far more returns claiming charitable contributions than their effective property tax rate would suggest, and the five with far less.
| Effective property tax rate | Returns claiming charitable contributions | |
|---|---|---|
| Above the line | ||
| Charles County, MD | 1.04 | 23.8% |
| Prince George's County, MD | 1.15 | 21.7% |
| Morgan County, UT | 0.543 | 20.9% |
| Howard County, MD | 1.18 | 18.8% |
| Loudoun County, VA | 0.882 | 17.8% |
| Below the line | ||
| Jackson County, CO | 0.205 | 0% |
| Dolores County, CO | 0.241 | 0% |
| Hinsdale County, CO | 0.293 | 0% |
| San Juan County, CO | 0.294 | 0% |
| Skagway Municipality, AK | 0.342 | 0% |
Two series, one county
Both measures over time for a county you pick. The two charts are stacked, so they share only the years along the bottom. You can pick from the thirty largest counties reporting both. This panel covers 2010–2024, and a measure published only once shows as a single dot.
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Every version of the link
Each row measures the same link, from −1 to +1, in a different way. If the rows mostly agree, the link does not depend on one choice of method.
| Before adjusting for anything | -0.088 | 3,072 counties reporting both |
| After adjusting for density, income and education | -0.328 | the part of the link that is not just how urban, rich and educated a place is |
| Also adjusting for population size | -0.329 | size taken out as well as density |
| Also comparing only within each state | -0.056 | each county is compared only with others in its own state, so this is no longer a comparison between states |
| Giving bigger counties more weight | -0.388 | the adjusted link for the average resident rather than the average county. With this weighting, the data counts for about 276 equally weighted counties |
| Middle value inside single states | +0.123 | the link worked out inside each of 38 states with at least 20 counties reporting |
| Using ranks, after adjusting | -0.258 | uses each county’s rank, not its value, so a few extreme counties cannot create the link |
How much to believe it
Could it be chance?
The p-value is the chance of seeing a link this strong if there were really none. A value of 0.05 or less means the link is unlikely to be chance. Very small values are written in short form: 3.1e-16 means 0.00000000000000031, and the bigger the number after “e-”, the smaller the value. Treating every county as a separate case gives p = 6.0e-78. But counties in the same state tend to resemble each other, so the better figure allows for that: p = 2.7e-6. The site tested 20,910 pairs, and testing so many turns up some flukes. The q-value allows for that too. For this pair it is 4.2e-77.
Do nearby places look alike?
Moran’s I measures how much nearby places look alike: 0 means no map pattern, and higher means neighbours are more similar. For the part of each county that the adjustment leaves unexplained, it is +0.60 (p = 0.001). That unexplained part still clusters on the map. So some regional factor shared by both measures is not accounted for.
Did they change together?
The figures above compare counties at one moment. This asks a different question: where effective property tax rate rose most, did returns claiming charitable contributionsmove too? Each county’s change is compared with the average change in its own state. That takes out ups and downs that hit a whole region at once. Each change is the gap between two estimates that both contain some error. That error pulls these links towards zero, so a weak one is weak partly for that reason. The q column shows whether a link could be a fluke, allowing for the many pairs tested: 0.05 or less means it is unlikely to be chance.
| Period | Counties | Change together | Within states | q |
|---|---|---|---|---|
| 2014–2019 the main test: each Census survey figure averages five years, and these two do not overlap; before the pandemic | 3,073 | +0.02 | +0.11 | 0.008 |
| 2019–2023 a repeat check: its two five-year survey figures both include 2019, and it covers the COVID years | 3,056 | +0.02 | +0.01 | 0.783 |
In counties where one changed more, the other tended to move the same way, compared with other counties in the same state (r = +0.11). It does not hold clearly in the second period, which spans the pandemic. How change is measured.
Related pairs
- Share Black, not Hispanic and Returns claiming charitable contributions — +0.57
- Housing insecurity and Returns claiming charitable contributions — +0.52
- Food insecurity and Returns claiming charitable contributions — +0.50
- Binge drinking and Returns claiming charitable contributions — -0.50
- Lack of reliable transportation and Returns claiming charitable contributions — +0.48
- Stroke and Returns claiming charitable contributions — +0.46
- Loneliness and Returns claiming charitable contributions — +0.46
- Self-care disability and Returns claiming charitable contributions — +0.45
Association only. Nothing here shows that either measure changes the other. This describes counties, not the people in them. Two measures going together across places does not mean the same people have both. How the US county data works · Explore Effective property tax rate and Returns claiming charitable contributions