Fiscal Fact No. 198
Introduction
The highest median property taxes on owner-occupied homes are paid in counties in New York and New Jersey while the lowest taxes are found in Louisiana parishes, according to new data from the U.S. Census Bureau’s American Community Survey (ACS).
The Census Bureau published new data on residential, owner-occupied property taxes along with other data on income and other demographic data. The new release covers all geographic types with populations of 20,000 or more, but our analysis is restricted to counties, tallying all the property taxA property tax is primarily levied on immovable property like land and buildings, as well as on tangible personal property that is movable, like vehicles and equipment. Property taxes are the single largest source of state and local revenue in the U.S. and help fund schools, roads, police, and other services. levied in those counties, including those levied by school districts and any other entity with taxing authority.
To prevent small sample sizes in smaller counties from creating inaccurate impressions, Census presents this data only in three-year averages. To see data from just the most recent year, 2008, consult TaxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. Foundation Fiscal Fact, No. 192, published in September, which was based on Census data for counties with populations of 65,000 or more.
In What Counties Are Property Taxes Highest (2006-08)?
Tables 1-3 show which counties rank in the top 10 in property taxes on homeowners by three metrics: (1) median real estate taxes paid, (2) median real estate taxes as a percentage of median home value, and (3) median real estate taxes as a percentage of median homeowner income.
Table 1 Top Ten Counties for Median Real Estate Tax (Owner-Occupied) Three-Year Average of 2006-08 in Counties with Populations of 20,000 or more |
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County |
Median Annual |
Rank |
Westchester County, New York |
$ 8,404 |
1 |
Hunterdon County, New Jersey |
$ 8,347 |
2 |
Nassau County, New York |
$ 8,306 |
3 |
Bergen County, New Jersey |
$ 7,997 |
4 |
Rockland County, New York |
$ 7,798 |
5 |
Essex County, New Jersey |
$ 7,676 |
6 |
Somerset County, New Jersey |
$ 7,676 |
6 |
Morris County, New Jersey |
$ 7,310 |
8 |
Passaic County, New Jersey |
$ 7,095 |
9 |
Union County, New Jersey |
$ 7,058 |
10 |
National median |
$ 1,854 |
– |
Source: U.S. Census Bureau and Tax Foundation |
Table 2 Top Ten Counties for Median Real Estate Tax as a Percentage Three-Year Average of 2006-08 in Counties with |
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County |
Median Real |
Median Value |
Tax as |
Rank |
Orleans County, New York |
$ 2,506 |
$ 82,400 |
3.04% |
1 |
Niagara County, New York |
$ 2,799 |
$ 94,900 |
2.95% |
2 |
Allegany County, New York |
$ 1,867 |
$ 63,900 |
2.92% |
3 |
Monroe County, New York |
$ 3,644 |
$ 126,300 |
2.89% |
4 |
Wayne County, New York |
$ 2,996 |
$ 105,300 |
2.85% |
5 |
Montgomery County, New York |
$ 2,474 |
$ 89,900 |
2.75% |
6 |
Genesee County, New York |
$ 2,686 |
$ 98,400 |
2.73% |
7 |
Cortland County, New York |
$ 2,482 |
$ 91,700 |
2.71% |
8 |
Chautauqua County, New York |
$ 2,058 |
$ 77,400 |
2.66% |
9 |
Seneca County, New York |
$ 2,351 |
$ 88,800 |
2.65% |
10 |
National median |
$ 1,854 |
$ 192,400 |
0.96% |
– |
Source: U.S. Census Bureau and Tax Foundation |
Table 3 Top Ten Counties for Median Real Estate Tax as a Percentage Three-Year Average of 2006-08 in Counties with |
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County |
Median Real |
Median Household |
Tax as |
Rank |
Passaic County, New Jersey |
$ 7,095 |
$ 85,088 |
8.34% |
1 |
Essex County, New Jersey |
$ 7,676 |
$ 94,519 |
8.12% |
2 |
Nassau County, New York |
$ 8,306 |
$ 103,831 |
8.00% |
3 |
Bergen County, New Jersey |
$ 7,997 |
$ 101,326 |
7.89% |
4 |
Union County, New Jersey |
$ 7,058 |
$ 90,456 |
7.80% |
5 |
Rockland County, New York |
$ 7,798 |
$ 102,409 |
7.61% |
6 |
Westchester County, New York |
$ 8,404 |
$ 111,243 |
7.55% |
7 |
Hunterdon County, New Jersey |
$ 8,347 |
$ 111,334 |
7.50% |
8 |
Suffolk County, New York |
$ 6,842 |
$ 94,446 |
7.24% |
9 |
Hudson County, New Jersey |
$ 6,155 |
$ 85,512 |
7.20% |
10 |
National median |
$ 1,854 |
$ 65,088 |
2.85% |
– |
Source: U.S. Census Bureau and Tax Foundation |
In What Counties Are Property Taxes Lowest (2006-08)?
Tables 4, 5 and 6 show what counties rank at the bottom in property taxes on homeowners by the same three metrics in tables 1-3. All are Louisiana parishes (same as counties).
Table 4 Bottom Ten Counties for Median Real Estate Tax (Owner-Occupied) Three-Year Average of 2006-08 in Counties with Populations |
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County |
Median Annual |
Rank |
De Soto Parish, Louisiana |
$ 129 |
1,813 |
Evangeline Parish, Louisiana |
$ 127 |
1,814 |
Jefferson Davis Parish, Louisiana |
$ 127 |
1,814 |
Webster Parish, Louisiana |
$ 125 |
1,816 |
Sabine Parish, Louisiana |
$ 124 |
1,817 |
Richland Parish, Louisiana |
$ 122 |
1,818 |
Avoyelles Parish, Louisiana |
$ 120 |
1,819 |
Vernon Parish, Louisiana |
$ 120 |
1,819 |
Allen Parish, Louisiana |
$ 119 |
1,821 |
Franklin Parish, Louisiana |
$ 117 |
1,822 |
National median |
$ 1,854 |
– |
Source: U.S. Census Bureau and Tax Foundation |
Table 5 Bottom Ten Counties for Median Real Estate Tax as a Percentage Three-Year Average of 2006-08 in Counties with |
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County |
Median Real Estate Taxes Paid |
Median Value |
Tax as |
Rank |
Livingston Parish, Louisiana |
$ 198 |
$ 136,000 |
0.15% |
1813 |
Terrebonne Parish, Louisiana |
$ 165 |
$ 114,100 |
0.14% |
1814 |
Avoyelles Parish, Louisiana |
$ 120 |
$ 83,100 |
0.14% |
1815 |
West Baton Rouge Parish, Louisiana |
$ 176 |
$ 122,900 |
0.14% |
1816 |
Assumption Parish, Louisiana |
$ 130 |
$ 90,800 |
0.14% |
1817 |
St. James Parish, Louisiana |
$ 160 |
$ 112,500 |
0.14% |
1818 |
Lafourche Parish, Louisiana |
$ 152 |
$ 107,800 |
0.14% |
1819 |
Tangipahoa Parish, Louisiana |
$ 168 |
$ 137,700 |
0.12% |
1820 |
St. John the Baptist Parish, Louisiana |
$ 163 |
$ 143,100 |
0.11% |
1821 |
St. Bernard Parish, Louisiana |
$ 145 |
$ 135,000 |
0.11% |
1822 |
National median |
$ 1,854 |
$ 192,400 |
0.96% |
– |
Source: U.S. Census Bureau and Tax Foundation |
Table 6 Bottom Ten Counties for Median Real Estate Tax as a Three-Year Average of 2006-08 in Counties with |
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County |
Median Real Estate Taxes Paid |
Median Household Income for Homeowners |
Tax as |
Rank |
Lafourche Parish, Louisiana |
$ 152 |
$ 53,846 |
0.28% |
1813 |
St. John the Baptist Parish, Louisiana |
$ 163 |
$ 57,799 |
0.28% |
1814 |
De Soto Parish, Louisiana |
$ 129 |
$ 45,888 |
0.28% |
1815 |
Jefferson Davis Parish, Louisiana |
$ 127 |
$ 45,717 |
0.28% |
1816 |
Webster Parish, Louisiana |
$ 125 |
$ 45,948 |
0.27% |
1817 |
Beauregard Parish, Louisiana |
$ 132 |
$ 49,241 |
0.27% |
1818 |
Evangeline Parish, Louisiana |
$ 127 |
$ 48,692 |
0.26% |
1819 |
Allen Parish, Louisiana |
$ 119 |
$ 45,851 |
0.26% |
1820 |
Vermilion Parish, Louisiana |
$ 138 |
$ 53,842 |
0.26% |
1821 |
Vernon Parish, Louisiana |
$ 120 |
$ 47,085 |
0.25% |
1822 |
National median |
$ 1,854 |
$ 65,088 |
2.85% |
– |
Source: U.S. Census Bureau and Tax Foundation |