US States With the Highest Effective Property Tax Rate on Income

51 US states ranked by effective property tax rate on income, from highest to lowest. First are Vermont (4.89), New Hampshire (4.76) and New Jersey (4.38). The middle one of the 51 has 2.63.

What this measures

Property tax collected, as a percentage of residents' income. It is measured against income, not property value. 'Effective property tax rate' can also mean tax against home value, which is a separate measure here. Source: .

For most measures, a national ranking mostly sorts places by income and by how urban they are. Each county’s own page compares it with the 50 counties most like it instead, which is often the fairer view.

Every state

Rank	State	% of personal income
1	Vermont	4.89
2	New Hampshire	4.76
3	New Jersey	4.38
4	New York	4.22
5	District of Columbia	4.09
6	Maine	3.95
7	Illinois	3.92
8	Rhode Island	3.66
9	Connecticut	3.66
10	Texas	3.43
11	Wyoming	3.42
12	Iowa	3.33
13	Massachusetts	3.33
14	Alaska	3.32
15	Nebraska	3.22
16	Montana	3.03
17	Michigan	2.97
18	Oregon	2.96
19	Virginia	2.93
20	Kansas	2.92
21	California	2.91
22	Wisconsin	2.84
23	Colorado	2.77
24	Georgia	2.68
25	Minnesota	2.66
26	Ohio	2.63
27	Hawaii	2.62
28	Mississippi	2.59
29	Pennsylvania	2.59
30	South Carolina	2.55
31	Maryland	2.54
32	Florida	2.52
33	Washington	2.47
34	Missouri	2.35
35	South Dakota	2.34
36	North Dakota	2.24
37	New Mexico	2.22
38	Utah	2.21
39	Indiana	2.15
40	West Virginia	2.1
41	Nevada	2.09
42	Arizona	1.96
43	Kentucky	1.95
44	Idaho	1.92
45	North Carolina	1.92
46	Louisiana	1.84
47	Delaware	1.67
48	Tennessee	1.6
49	Arkansas	1.59
50	Oklahoma	1.55
51	Alabama	1.4

More on effective property tax rate on income

A ranking describes places, not the people in them, and a high or low place does not by itself say why. All US rankings.