Index Component
Pennsylvania — Property Taxes
#11 on Property Taxes out of 50 states
Score 5.82 / 10 · up 1 place from 2026
15.2% of the total Index score
Pennsylvania ranks 11th for property taxes on the 2027 State Tax Competitiveness Index.
Pennsylvania on Property Taxes across the States
#11 on Property TaxesThe row places the states on a 0 to 10 score scale for Property Taxes. Pennsylvania is the large outlined dot, and the dashed line is the 50-state median, so a dot to its right scores better than the typical state. Hover over or tab to any dot for detail, and select it to open that state's Property Taxes page.
Property Taxes
#11 5.82
- Pennsylvania
- Other states, by rank (1st to 50th)
- 50-state median
Property Taxes Ranking Changes, 2020–2027
#11 in 2027 · down 1 place from 2020Pennsylvania ranked 10th on Property Taxes in 2020 and ranks 11th in 2027, a decline of 1 place. The axis is zoomed to the state's range. Ranks for 2020 through 2026 are backcast under the current methodology.
Ranks and Scores on Property Taxes
Every state's rank and score on Property Taxes in 2026 and 2027, with the change in rank, and its overall rank. A rank of 1 is best. The District of Columbia's ranks carry an asterisk because they do not affect the states' ranks, and DC stays at the bottom of the table.
See the Property Taxes Map for All States
| State | 2026 Rank | 2026 Score | 2027 Rank | 2027 Score | Rank Change | Overall Rank |
|---|---|---|---|---|---|---|
 Idaho | 3 | 6.53 | 1 | 6.71 | Up 2 places since 2026 | 13 |
 New Mexico | 1 | 6.59 | 2 | 6.57 | Down 1 place since 2026 | 28 |
 Delaware | 2 | 6.57 | 3 | 6.46 | Down 1 place since 2026 | 22 |
 Indiana | 4 | 6.28 | 4 | 6.39 | No change since 2026 | 14 |
 Ohio | 5 | 6.18 | 5 | 6.32 | No change since 2026 | 36 |
 Wisconsin | 7 | 6.02 | 6 | 6.15 | Up 1 place since 2026 | 20 |
 North Dakota | 6 | 6.17 | 7 | 6.14 | Down 1 place since 2026 | 12 |
 Arizona | 9 | 5.82 | 8 | 6.04 | Up 1 place since 2026 | 17 |
 Oklahoma | 10 | 5.80 | 9 | 5.90 | Up 1 place since 2026 | 15 |
 Nevada | 8 | 5.92 | 10 | 5.87 | Down 2 places since 2026 | 21 |
| Pennsylvania | 12 | 5.73 | 11 | 5.82 | Up 1 place since 2026 | 30 |
 Utah | 13 | 5.68 | 12 | 5.79 | Up 1 place since 2026 | 10 |
 Missouri | 11 | 5.76 | 13 | 5.69 | Down 2 places since 2026 | 9 |
 Louisiana | 31 | 4.88 | 14 | 5.61 | Up 17 places since 2026 | 23 |
 South Dakota | 14 | 5.63 | 15 | 5.44 | Down 1 place since 2026 | 2 |
 North Carolina | 20 | 5.23 | 16 | 5.40 | Up 4 places since 2026 | 11 |
 Arkansas | 18 | 5.24 | 17 | 5.23 | Up 1 place since 2026 | 32 |
 Washington | 23 | 5.09 | 18 | 5.23 | Up 5 places since 2026 | 47 |
 Hawaii | 15 | 5.49 | 19 | 5.21 | Down 4 places since 2026 | 43 |
 Montana | 16 | 5.35 | 20 | 5.17 | Down 4 places since 2026 | 7 |
 Florida | 19 | 5.24 | 21 | 5.13 | Down 2 places since 2026 | 4 |
 West Virginia | 17 | 5.25 | 22 | 5.13 | Down 5 places since 2026 | 29 |
 Tennessee | 33 | 4.85 | 23 | 5.12 | Up 10 places since 2026 | 8 |
 Alabama | 22 | 5.17 | 24 | 5.11 | Down 2 places since 2026 | 35 |
 Minnesota | 21 | 5.22 | 25 | 5.11 | Down 4 places since 2026 | 41 |
 Kentucky | 29 | 5.01 | 26 | 5.06 | Up 3 places since 2026 | 26 |
 Alaska | 32 | 4.85 | 27 | 5.06 | Up 5 places since 2026 | 3 |
 California | 25 | 5.08 | 28 | 4.99 | Down 3 places since 2026 | 49 |
 Michigan | 27 | 5.02 | 29 | 4.98 | Down 2 places since 2026 | 25 |
 Virginia | 28 | 5.01 | 30 | 4.94 | Down 2 places since 2026 | 31 |
 Kansas | 24 | 5.08 | 31 | 4.94 | Down 7 places since 2026 | 19 |
 Oregon | 26 | 5.06 | 32 | 4.89 | Down 6 places since 2026 | 37 |
 Colorado | 30 | 4.94 | 33 | 4.86 | Down 3 places since 2026 | 33 |
 Texas | 38 | 4.40 | 34 | 4.84 | Up 4 places since 2026 | 5 |
 Iowa | 34 | 4.83 | 35 | 4.84 | Down 1 place since 2026 | 18 |
 Maryland | 36 | 4.62 | 36 | 4.60 | No change since 2026 | 44 |
 Georgia | 35 | 4.74 | 37 | 4.57 | Down 2 places since 2026 | 24 |
 Mississippi | 39 | 4.38 | 38 | 4.48 | Up 1 place since 2026 | 27 |
 Wyoming | 37 | 4.45 | 39 | 4.25 | Down 2 places since 2026 | 1 |
 South Carolina | 40 | 4.21 | 40 | 4.25 | No change since 2026 | 34 |
 New Jersey | 46 | 3.89 | 41 | 4.13 | Up 5 places since 2026 | 48 |
 Nebraska | 45 | 3.93 | 42 | 4.04 | Up 3 places since 2026 | 16 |
 Rhode Island | 42 | 4.13 | 43 | 3.92 | Down 1 place since 2026 | 39 |
 New Hampshire | 43 | 3.99 | 44 | 3.90 | Down 1 place since 2026 | 6 |
 Illinois | 41 | 4.18 | 45 | 3.79 | Down 4 places since 2026 | 38 |
 Maine | 44 | 3.94 | 46 | 3.50 | Down 2 places since 2026 | 40 |
 New York | 47 | 3.40 | 47 | 3.30 | No change since 2026 | 50 |
 Massachusetts | 48 | 3.36 | 48 | 3.22 | No change since 2026 | 45 |
 Connecticut | 50 | 2.78 | 49 | 2.97 | Up 1 place since 2026 | 46 |
 Vermont | 49 | 3.04 | 50 | 2.94 | Down 1 place since 2026 | 42 |
 District of Columbia | 47* | 3.45 | 46* | 3.53 | — | 47* |
*DC's rank does not affect the states' ranks.
Pennsylvania and Its Neighbors on Property Taxes
#11 on Property TaxesPennsylvania borders 6 states and ranks 11th on Property Taxes; 2 of them rank higher and 4 rank lower.
- Delaware #3 Score 6.46 8 places better
- Ohio #5 Score 6.32 6 places better
- Pennsylvania #11 Score 5.82 This state
- West Virginia #22 Score 5.13 11 places behind
- Maryland #36 Score 4.60 25 places behind
- New Jersey #41 Score 4.13 30 places behind
- New York #47 Score 3.30 36 places behind
What's in This Component
The property tax component measures the impact of real and personal property, inventory, estate, inheritance, and other wealth taxes.
Each component is built from two equally weighted parts, called subindices: one measures the tax rates and the other the tax base, meaning what the tax applies to. Each subindex is made up of one or more variables.
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Rate Subindex
The property tax rate subindex consists of property tax collections as a percent of personal income (80 percent of the subindex score) and capital stock taxes (20 percent of the subindex score). Tax collections as a percentage of personal income forms an effective rate that gives taxpayers a sense of how much of their income is devoted to property taxes.
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Base Subindex
This subindex is composed of variables addressing the different types of property taxes each state levies and what limitation regimes a state has in place. Seven elements are included: business tangible property taxes, the tangible personal property de minimis exemption, inventory taxes, intangible property taxes, split roll taxation, property tax limitation regimes, and asset transfer taxes (real estate transfer, estate, inheritance, and gift taxes).
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What This Component Includes
The variables behind it, grouped as in the report's tables:
- Property and Capital Stock Tax Rates
- Property Tax Bases
How the Score Is Built
Each part is scored from 0 to 10, with 10 the most competitive. Rank is among the 50 states.
| Part | Score | Rank |
|---|---|---|
| Property tax collections as a share of personal income | 6.68 | 22 |
| Capital stock tax rate | 10.00 | 1 |
| Capital stock tax maximum payment | 10.00 | 1 |
| Capital stock tax levied | 10.00 | 1 |
| Capital stock tax | 10.00 | 1 |
| Rate Subindex | 7.35 | 20 |
| Tangible personal property tax levied | 10.00 | 1 |
| Inventory tax | 10.00 | 1 |
| Tangible personal property de minimis exemption | 10.00 | 1 |
| Tangible personal property taxes | 10.00 | 1 |
| Intangible property tax | 10.00 | 1 |
| Personal property taxes | 10.00 | 1 |
| Estate tax | 10.00 | 1 |
| Inheritance tax | 0.63 | 47 |
| Gift tax | 10.00 | 1 |
| Estate, inheritance, and gift taxes | 6.88 | 43 |
| Split roll property taxation | 10.00 | 1 |
| Split roll ratio | 10.00 | 1 |
| Property tax limits | 5.00 | 18 |
| Real estate transfer tax | 0.00 | 16 |
| Other wealth taxes | 6.25 | 15 |
| Base Subindex | 7.71 | 9 |
| Property Taxes Score | 7.53 | 11 |
Tax Data Explorer
Every property taxes variable behind Pennsylvania's 2027 scores, grouped by the report's tables, as of July 1, 2026. Its bordering states are shown alongside to start. Search the variables and values, or add up to 4 states to compare side by side.
17 data points · Shaded values differ from Pennsylvania
Property and Capital Stock Tax Rates
| Variable | Pennsylvania | Delaware | Maryland | New Jersey | New York | Ohio | West Virginia |
|---|---|---|---|---|---|---|---|
| Property Tax Collections per Capita | $1,806 | $1,086 (differs) | $1,982 (differs) | $3,665 (differs) | $3,538 (differs) | $1,688 (differs) | $1,258 (differs) |
| Property Tax as a Percentage of Personal Income | 2.55% | 1.59% (differs) | 2.49% (differs) | 4.32% (differs) | 4.16% (differs) | 2.61% (differs) | 2.27% (differs) |
| Assessment Limit | No | No | Yes (differs) | No | Yes (differs) | No | No |
| Levy Limit | No | Yes (differs) | No | Yes (differs) | Yes (differs) | Yes (differs) | Yes (differs) |
| Capital Stock Tax Rate | None | 0.04% (differs) | None | None | 0.1875% (differs) | None | None |
| Capital Stock Tax Maximum Payment | n.a. | $200,000 (differs) | n.a. | n.a. | $5,000,000 (differs) | n.a. | n.a. |
| Payment Options for Capital Stock and Corporate Income Taxes | n.a. | Pay both (differs) | n.a. | n.a. | Pay highest (differs) | n.a. | n.a. |
Property Tax Bases
| Variable | Pennsylvania | Delaware | Maryland | New Jersey | New York | Ohio | West Virginia |
|---|---|---|---|---|---|---|---|
| Tangible Personal Property Tax | No | No | Yes (differs) | Partial (differs) | No | No | Yes (differs) |
| Tangible Personal Property De Minimis Exemption | n.a. | n.a. | $20,000 (differs) | n.a. | n.a. | n.a. | None (differs) |
| Intangible Property Tax | No | No | No | No | No | No | No |
| Inventory Tax | No | No | Partial (differs) | No | No | No | Yes (differs) |
| Real Estate Transfer Tax | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
| Split Roll | No | Yes (differs) | No | No | Yes (differs) | No | Yes (differs) |
| Split Roll Ratio | 1.00 | 1.51 (differs) | 1.00 | 1.00 | 7.50 (differs) | 1.00 | 4.00 (differs) |
| Estate Tax | No | No | 16% (differs) | No | 16% (differs) | No | No |
| Inheritance Tax | 15% | No (differs) | 10% (differs) | 16% (differs) | No (differs) | No (differs) | No (differs) |
| Gift Tax | No | No | No | No | No | No | No |
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About the Authors
Janelle Fritts is a Senior Policy Analyst with the Tax Foundation’s Center for State Tax Policy. She is the lead researcher on the annual State Tax Competitiveness Index and serves as a resource to policymakers in their efforts to modernize and improve the structures of their state tax codes. Her work has been cited in The New York Times, the Associated Press, Bloomberg, and numerous state media outlets across the country.
Jared Walczak is a Senior Fellow at the Tax Foundation, where he spent five years as Vice President of State Projects, and president of Walczak Policy Consulting.
Nicole Fox is a Policy Analyst with the Center for State Tax Policy at the Tax Foundation, where she serves as a resource to policymakers in their efforts to modernize and improve the structure of their state tax codes.
Katherine Loughead is the Vice President of State Tax Policy at the Tax Foundation, where she oversees the state tax policy team’s research agenda and serves as a resource to policymakers in their efforts to modernize and improve the structure of their state tax codes.
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