US States With the Lowest Effective Property Tax Rate on Income

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

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.