2013 State Business Tax Climate Index: Property Tax Component

October 9, 2012

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Table 6: Property Tax Component of the State Business Tax Climate Index, 2012 – 2013

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2013 2012 Change from 2012 to 2013
State Rank Score Rank Score Rank Score
Alabama 8 5.75 8 5.75 0 0.00
Alaska 13 5.58 13 5.58 0 0.00
Arizona 5 6.28 5 6.27 0 +0.01
Arkansas 19 5.40 18 5.42 -1 -0.02
California 17 5.42 17 5.42 0 0.00
Colorado 9 5.72 9 5.72 0 0.00
Connecticut 50 2.86 50 2.88 0 -0.02
Delaware 14 5.58 14 5.58 0 0.00
Florida 25 5.11 24 5.10 -1 +0.01
Georgia 30 4.91 30 4.91 0 0.00
Hawaii 15 5.56 15 5.56 0 0.00
Idaho 2 6.68 2 6.68 0 0.00
Illinois 44 3.83 44 3.84 0 -0.01
Indiana 11 5.69 11 5.69 0 0.00
Iowa 37 4.47 37 4.47 0 0.00
Kansas 28 4.97 28 4.97 0 0.00
Kentucky 18 5.40 19 5.40 +1 0.00
Louisiana 23 5.25 23 5.26 0 -0.01
Maine 39 4.39 39 4.39 0 0.00
Maryland 40 4.37 40 4.37 0 0.00
Massachusetts 47 3.59 47 3.61 0 -0.02
Michigan 31 4.90 31 4.90 0 0.00
Minnesota 26 5.06 26 5.06 0 0.00
Mississippi 29 4.95 29 4.96 0 -0.01
Missouri 6 6.05 6 6.05 0 0.00
Montana 7 5.93 7 5.93 0 0.00
Nebraska 38 4.46 38 4.46 0 0.00
Nevada 16 5.48 16 5.48 0 0.00
New Hampshire 43 4.00 42 3.99 -1 +0.01
New Jersey 49 2.91 49 2.91 0 0.00
New Mexico 1 7.07 1 7.06 0 +0.01
New York 45 3.73 45 3.74 0 -0.01
North Carolina 36 4.48 36 4.49 0 -0.01
North Dakota 4 6.30 4 6.30 0 0.00
Ohio 34 4.69 34 4.69 0 0.00
Oklahoma 12 5.66 12 5.67 0 -0.01
Oregon 10 5.70 10 5.70 0 0.00
Pennsylvania 42 4.02 43 3.97 +1 +0.05
Rhode Island 46 3.65 46 3.65 0 0.00
South Carolina 21 5.31 21 5.31 0 0.00
South Dakota 20 5.35 20 5.35 0 0.00
Tennessee 41 4.10 41 4.11 0 -0.01
Texas 32 4.78 32 4.78 0 0.00
Utah 3 6.64 3 6.64 0 0.00
Vermont 48 3.34 48 3.34 0 0.00
Virginia 27 4.99 27 4.99 0 0.00
Washington 22 5.28 22 5.27 0 +0.01
West Virginia 24 5.12 25 5.09 +1 +0.03
Wisconsin 33 4.72 33 4.72 0 0.00
Wyoming 35 4.51 35 4.51 0 0.00
Dist. of Columbia 48 3.57 48 3.57 0 0.00
Note: A rank of 1 is more favorable for business than a rank of 50. A score of 10 is more favorable for business than a score of 0. All scores are for fiscal years. D.C. score and rank do not affect other states.
Source: Tax Foundation.

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