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. |