For the full paper click here. Table 6: Property Tax Component of the State Business Tax Climate Index, 2012 – 2013 (Download Excel) 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.
