Introduction

Scott A. HodgePresidentTax Foundation

© 2012 Tax Foundation. All rights reservedPrinted in the United States of AmericaISBN: 978-1-884096-23-5

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In 1941, we introduced our first edition of Facts & Figures. “There is need for concise and accurate data,” we wrote. “Facts give a broader perspective, facts dissipate predilections and prejudices…[and] this collection of data is an important step to meet the challenge presented by the broad problems of public finance.”

This edition of Facts & Figures: How Does Your State Compare? builds on these seven decades of tradition. Mailed to every state legislator and governor, this handbook is designed to be a pocket and purse-sized guide to state ranks on tax rates, collections, burdens, and more.

The tables were compiled by Tax Foundation staff and edited by economist Scott W. Drenkard. We hope these facts contribute to a healthy public debate.

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Property Taxes on Owner-Occupied Housing as Percentage of Median Home Value,

by State Calendar Year 2010

State Effective Tax Rate RankU.S. 1.14% -Ala. 0.41% 49Alaska 1.24% 18Ariz. 0.85% 29Ark. 0.57% 45Calif. 0.78% 34Colo. 0.61% 43Conn. 1.70% 8Del. 0.49% 47Fla. 1.09% 21Ga. 0.93% 28Hawaii 0.27% 50Idaho 0.74% 37Ill. 1.93% 2Ind. 0.84% 31Iowa 1.34% 16Kans. 1.35% 15Ky. 0.78% 34La. 0.43% 48Maine 1.17% 19Md. 0.98% 23Mass. 1.08% 22Mich. 1.82% 6Minn. 1.10% 20Miss. 0.73% 38Mo. 0.94% 27Mont. 0.85% 29Nebr. 1.82% 6Nev. 0.98% 23N.H. 1.92% 3N.J. 2.01% 1N.M. 0.66% 40N.Y. 1.38% 13N.C. 0.81% 32N.D. 1.36% 14Ohio 1.44% 11Okla. 0.80% 33Ore. 0.98% 23Pa. 1.40% 12R.I. 1.47% 10S.C. 0.55% 46S.D. 1.32% 17Tenn. 0.70% 39Tex. 1.90% 4Utah 0.65% 41Vt. 1.61% 9Va. 0.77% 36Wash. 0.98% 23W.Va. 0.58% 44Wis. 1.85% 5Wyo. 0.62% 42D.C. 0.54% (47)

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Note: The figures in this table are median effective property tax rates on owner-occupied housing (median real taxes paid / median home value). As a result, the data exclude property taxes paid by businesses, renters, and others.

Source: 2010 American Community Survey, available from the U.S. Census Bureau; Tax Foundation calculations.

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