Access Property Tax Database
Explore key aspects of the property tax system in all 50 states and D.C. Choose a topic below to view data and definitions related to tax structure, rates, assessments, relief programs, and more.
Property Tax Fundamentals
This section outlines each state’s basic property tax structure, including how real and personal property are defined and taxed, as well as any transfer charges. It also covers state-imposed limits on rates, assessments, levy increases, and local revenue or spending. Local property tax rates, as reported by the states, are also included.
The Property Tax Base
The property tax base begins with the value assigned to taxable property, typically based on market value. Many states adjust these values using assessment ratios or classify property by use, applying different rates or ratios to each class.
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Property Tax Relief and Incentive Programs
All states offer property tax relief and incentives to support specific land uses or assist certain property owners. These programs may reduce taxes through exemptions, credits, deferrals, or use-based valuations, and often aim to support homeowners, agriculture, development, or property improvements.
State-by-State Property Tax in Detail
This section provides detailed snapshots of property tax systems in all 50 states and D.C., including information on taxing authorities, assessment practices, and fully exempt properties not found elsewhere on the site.