October 9, 2012
2013 State Business Tax Climate Index: Property Tax Component
For the full paper click here.
Table 6: Property Tax Component of the State Business Tax Climate Index, 2012 – 2013 |
||||||
| 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. |
Was this page helpful to you?
Yes!
No
Thank You!
The Tax Foundation works hard to provide insightful tax policy analysis. Our work depends on support from members of the public like you. Would you consider contributing to our work?
Contribute to the Tax FoundationShare This Article!
Let us know how we can better serve you!
We work hard to make our analysis as useful as possible. Would you consider telling us more about how we can do better?
Give Us Feedback