Tax rates get the headlines, but a household pays its bill out of income, not out of home value. When you compare the typical property tax bill with typical income, the map shifts. California has one of the lower tax-to-value ratios in the country, yet its homeowners carry one of the ten heaviest burdens. Hawaii has the lowest ratio of any state but not the lightest burden. And in parts of northern New Jersey, the median bill tops 12% of the median household income.
Nationally, the median property tax paid by an owner-occupied home is $3,119, and the median household income is $80,734. That makes the typical bill equal to about 3.9% of a typical year’s income. Below is how all 50 states and the District of Columbia compare, which counties stand out, and what the measure can and cannot tell you.
How this burden measure works
We divide each area’s median real estate taxes paid by owner-occupied homes (Census table B25103) by its median household income (B19013). Both come from the U.S. Census Bureau’s American Community Survey 2020–2024 5-year estimates (opens in a new tab). Three caveats apply:
- The income figure covers all households, renters included. Homeowners usually earn more than renters, so the ratio overstates the burden for the typical owner, especially in renter-heavy places.
- It compares two medians. The household with the median tax is not necessarily the household with the median income. Treat the result as a comparison between places, not as any family’s actual share.
- Large bills are top-coded. The Census Bureau reports median taxes above $10,000 only as “$10,000+”. For those counties, the true ratio is at least as high as shown.
The tax-to-value ratio in the last column divides the median tax by the median home value. It shows how heavily homes are taxed relative to their worth. The rank in parentheses runs from 1 (highest ratio) to 51.
All states ranked by property tax burden
| # | State | Median tax | Median household income | Tax ÷ income | Tax ÷ value (rank) |
|---|---|---|---|---|---|
| 1 | New Jersey | $9,590 | $103,556 | 9.3% | 2.11% (#1) |
| 2 | New York | $6,582 | $85,974 | 7.7% | 1.55% (#6) |
| 3 | Connecticut | $6,643 | $95,781 | 6.9% | 1.81% (#3) |
| 4 | New Hampshire | $6,667 | $99,031 | 6.7% | 1.66% (#4) |
| 5 | Illinois | $5,298 | $83,390 | 6.4% | 2.01% (#2) |
| 6 | Vermont | $5,039 | $81,203 | 6.2% | 1.59% (#5) |
| 7 | Massachusetts | $5,992 | $103,960 | 5.8% | 1.07% (#17) |
| 8 | Rhode Island | $4,900 | $87,796 | 5.6% | 1.21% (#15) |
| 9 | Texas | $4,232 | $78,476 | 5.4% | 1.49% (#7) |
| 10 | California | $5,124 | $99,122 | 5.2% | 0.70% (#35) |
| 11 | Wisconsin | $3,792 | $77,485 | 4.9% | 1.42% (#9) |
| 12 | Oregon | $3,876 | $83,011 | 4.7% | 0.81% (#24) |
| 13 | Washington | $4,556 | $98,141 | 4.6% | 0.81% (#25) |
| 14 | Nebraska | $3,549 | $76,475 | 4.6% | 1.49% (#8) |
| 15 | Pennsylvania | $3,311 | $77,971 | 4.2% | 1.30% (#12) |
| 16 | Alaska | $3,901 | $92,788 | 4.2% | 1.10% (#16) |
| 17 | Maine | $3,036 | $74,733 | 4.1% | 1.02% (#19) |
| 18 | Michigan | $2,904 | $72,875 | 4.0% | 1.25% (#14) |
| 19 | Ohio | $2,822 | $71,389 | 4.0% | 1.31% (#11) |
| 20 | Maryland | $4,093 | $103,678 | 3.9% | 0.97% (#22) |
| 21 | District of Columbia | $4,312 | $109,870 | 3.9% | 0.58% (#37) |
| 22 | Iowa | $2,897 | $75,059 | 3.9% | 1.39% (#10) |
| 23 | Minnesota | $3,357 | $89,062 | 3.8% | 1.02% (#20) |
| 24 | Kansas | $2,798 | $74,275 | 3.8% | 1.29% (#13) |
| 25 | Montana | $2,693 | $72,509 | 3.7% | 0.72% (#32) |
| 26 | Florida | $2,730 | $74,568 | 3.7% | 0.76% (#28) |
| 27 | South Dakota | $2,724 | $75,081 | 3.6% | 1.06% (#18) |
| 28 | North Dakota | $2,468 | $76,657 | 3.2% | 0.99% (#21) |
| 29 | Georgia | $2,341 | $77,353 | 3.0% | 0.77% (#27) |
| 30 | Virginia | $2,790 | $93,170 | 3.0% | 0.73% (#31) |
| 31 | Missouri | $1,948 | $70,702 | 2.8% | 0.85% (#23) |
| 32 | Colorado | $2,602 | $95,470 | 2.7% | 0.48% (#47) |
| 33 | New Mexico | $1,731 | $64,059 | 2.7% | 0.70% (#34) |
| 34 | Utah | $2,525 | $95,166 | 2.7% | 0.52% (#42) |
| 35 | Idaho | $2,038 | $77,800 | 2.6% | 0.49% (#45) |
| 36 | North Carolina | $1,896 | $72,388 | 2.6% | 0.66% (#36) |
| 37 | Nevada | $2,027 | $78,260 | 2.6% | 0.47% (#49) |
| 38 | Oklahoma | $1,599 | $65,039 | 2.5% | 0.80% (#26) |
| 39 | Kentucky | $1,544 | $63,726 | 2.4% | 0.75% (#29) |
| 40 | Arizona | $1,879 | $79,964 | 2.3% | 0.48% (#48) |
| 41 | Wyoming | $1,767 | $76,176 | 2.3% | 0.57% (#38) |
| 42 | Indiana | $1,614 | $71,957 | 2.2% | 0.74% (#30) |
| 43 | Hawaii | $2,239 | $100,389 | 2.2% | 0.27% (#51) |
| 44 | Mississippi | $1,215 | $56,447 | 2.2% | 0.72% (#33) |
| 45 | Delaware | $1,768 | $84,954 | 2.1% | 0.50% (#44) |
| 46 | Tennessee | $1,442 | $69,595 | 2.1% | 0.50% (#43) |
| 47 | Louisiana | $1,180 | $60,756 | 1.9% | 0.55% (#40) |
| 48 | South Carolina | $1,251 | $69,324 | 1.8% | 0.48% (#46) |
| 49 | Arkansas | $1,040 | $60,773 | 1.7% | 0.55% (#39) |
| 50 | West Virginia | $865 | $59,608 | 1.5% | 0.53% (#41) |
| 51 | Alabama | $788 | $63,999 | 1.2% | 0.38% (#50) |
Five findings that change the usual picture
1. The Northeast carries the heaviest load
The top six states by burden are all in the Northeast, plus Illinois: New Jersey (9.3%), New York (7.7%), Connecticut (6.9%), New Hampshire (6.7%), Illinois (6.4%), and Vermont (6.2%). New Hampshire has no broad-based income tax on wages, so local property tax funds much of what income taxes pay for elsewhere.
2. California and Massachusetts look moderate by rate but not by burden
California ranks 35th by tax-to-value ratio at 0.70%, which fits its reputation for low rates under Proposition 13. Yet its median bill of $5,124 is the seventh-largest of any state and equals 5.2% of median income, the tenth-heaviest burden. The cause is home values: a 0.70% ratio on a $734,700 median home is a large bill. Massachusetts follows the same pattern, ranking 17th by ratio but 7th by burden. Washington and Oregon also rank about a dozen places higher by burden than by ratio.
3. Texas is heavy on both counts
Texas homeowners face the seventh-highest ratio in the country (1.49%) and the ninth-heaviest burden (5.4%). The state has no personal income tax and no statewide property tax. Cities, counties, school districts, and special districts all levy their own property taxes, so the combined rate on a typical home is high. The Texas guide and our protest guide cover the tools Texas homeowners use to manage those bills.
4. Low ratios do not guarantee low bills
Hawaii has the lowest tax-to-value ratio of any state (0.27%), yet its median bill of $2,239 is nearly three times Alabama’s $788. Hawaii ranks 43rd by burden, not 51st. Colorado shows the same effect: it ranks 47th by ratio but 32nd by burden. When home values are high, even very low rates produce substantial bills.
5. The lightest burdens are in the Deep South and Appalachia
Alabama (1.2%), West Virginia (1.5%), Arkansas (1.7%), South Carolina (1.8%), and Louisiana (1.9%) have the lightest burdens. Alabama assesses owner-occupied homes at 10% of value. Louisiana’s homestead exemption covers the first $7,500 of assessed value, about $75,000 of market value. South Carolina assesses an owner’s primary residence at a lower ratio than other property. The state guides for Alabama, Louisiana, and South Carolina explain each system.
Counties where the burden is heaviest
Among counties with at least 250,000 residents, the highest ratios of median tax to median household income are concentrated around New York City:
| County | Median tax | Median household income | Tax ÷ income |
|---|---|---|---|
| Essex County, NJ | $10,000+ | $80,789 | 12.4%+ |
| Passaic County, NJ | $10,000+ | $87,522 | 11.4%+ |
| Bronx County, NY | $5,447 | $48,676 | 11.2% |
| Hudson County, NJ | $9,555 | $91,795 | 10.4% |
| Union County, NJ | $10,000+ | $103,202 | 9.7%+ |
| Greater Bridgeport Planning Region, CT | $8,670 | $89,667 | 9.7% |
| New York County, NY (Manhattan) | $10,000+ | $103,931 | 9.6%+ |
| Camden County, NJ | $8,134 | $88,755 | 9.2% |
The Bronx shows why the first caveat matters. Most Bronx households rent, and its low median household income reflects renters as well as owners. The owners paying the $5,447 median tax likely earn more than $48,676, so their real burden is lower than 11.2%. The same effect, in smaller form, applies to Manhattan and Hudson County.
And where it is lightest
Among the same large counties, the lightest burdens are in the Southeast, where Huntsville, Myrtle Beach, and the Upstate South Carolina metros stand out:
| County | Median tax | Median household income | Tax ÷ income |
|---|---|---|---|
| Madison County, AL | $1,185 | $86,499 | 1.4% |
| Horry County, SC | $944 | $66,880 | 1.4% |
| Lexington County, SC | $1,151 | $77,408 | 1.5% |
| Sussex County, DE | $1,222 | $81,497 | 1.5% |
| Mobile County, AL | $888 | $58,880 | 1.5% |
| Knox County, TN | $1,367 | $74,222 | 1.8% |
Low property taxes are only part of a household’s total tax picture. Sales taxes, income taxes, insurance, and fees vary just as widely. A low-property-tax state can still be expensive overall, and a high one can be offset by other savings.
If your own burden is high
Three tools reduce a heavy bill relative to income, and all of them require an application:
- Exemptions. Make sure your homestead exemption is on file, plus any senior, disability, or veteran exemption you qualify for. See the homestead exemption guide.
- Income-based relief. Several high-burden states pair property tax with relief tied to income, such as credits, rebates, freezes, or deferrals. Our senior relief guide explains how freezes and deferrals differ.
- Checking the assessment. If your assessed value is out of line with comparable homes, an appeal within the deadline can lower every future bill. Start with what to bring to an appeal.
Each county page in the directory shows its median tax as a share of local median household income, alongside the assessor and collector contacts you need to apply.
Data: U.S. Census Bureau, American Community Survey 2020–2024 5-year estimates, tables B25103, B25077, and B19013. Figures are survey estimates with margins of error; “+” marks counties whose median tax is top-coded at $10,000.