National

Local Government Tax Dependency

What share of local-government revenue actually comes from property tax, state by state.

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Nationally, the 2022 Census of Governments reports local governments received $629.031 billion in property-tax revenue against $2.174 trillion in local general revenue — property tax equaled 28.9361% of local general revenue. That ratio of national sums is a reference point, not an average of the state figures below, which vary from under 11% to over 63%.

This is a local-government-only measure covering all local government types combined (counties, municipalities, townships, special districts, and school districts). It is not a household tax burden, an effective tax rate, or a replacement plan — see Methodology for how to read it responsibly.

State Property tax % of local general revenue % of local own-source revenue % of local taxes
New Hampshire $4.689B 63.5837% 84.5725% 98.5535%
Connecticut $12.141B 61.9856% 87.0996% 98.3905%
New Jersey $33.489B 57.6194% 82.0233% 98.5207%
Rhode Island $2.767B 52.1177% 78.3931% 96.9161%
Maine $3.439B 51.1502% 78.8112% 98.5687%
Massachusetts $20.92B 49.5158% 77.854% 95.0423%
Hawaii $2.313B 41.914% 50.6824% 67.4031%
Texas $67.436B 39.1871% 57.4931% 82.1867%
Virginia $17.454B 39.151% 57.5476% 77.2701%
Illinois $34.483B 36.8653% 60.7122% 81.5348%
Montana $1.801B 35.688% 61.2016% 96.1401%
South Dakota $1.531B 35.3899% 53.3185% 72.2149%
Nebraska $4.47B 34.0066% 46.6871% 77.4657%
Wisconsin $10.703B 33.0153% 62.7224% 91.3689%
Florida $37.234B 30.2568% 42.1244% 75.3127%
New York $65.403B 30.2364% 42.6892% 55.0128%
Iowa $6.381B 29.9494% 47.5865% 85.1451%
South Carolina $7.481B 29.6143% 45.3847% 72.3814%
West Virginia $1.958B 29.5406% 48.4457% 79.7212%
Alaska $1.626B 29.3456% 46.1785% 76.0381%
Colorado $12.38B 29.252% 39.8796% 61.1162%
Pennsylvania $22.258B 28.6783% 51.3386% 68.1307%
Ohio $18.995B 28.297% 42.8768% 62.7465%
Maryland $10.614B 27.9046% 40.9851% 51.9768%
Oregon $8.026B 27.6953% 48.4355% 74.2797%
Minnesota $10.033B 27.5497% 50.7552% 89.3148%
Delaware $1.178B 27.5063% 53.2124% 79.5801%
Missouri $8.377B 26.946% 38.3526% 60.3945%
Kansas $4.467B 26.7719% 44.5757% 73.5431%
Michigan $14.565B 26.5392% 53.3343% 91.0375%
Georgia $15.157B 26.2351% 39.627% 65.2626%
Vermont $0.881B 24.5187% 67.8798% 95.3392%
Mississippi $3.582B 24.1982% 42.5508% 93.7412%
Utah $4.547B 23.9943% 36.432% 59.8442%
Idaho $2.087B 23.9642% 43.6223% 92.8245%
Indiana $8.584B 23.7351% 39.7595% 83.3246%
Arizona $7.944B 23.1441% 39.85% 57.0188%
North Dakota $1.256B 22.7154% 44.1443% 76.7573%
Tennessee $6.846B 22.5125% 34.1681% 65.1061%
Kentucky $3.896B 21.4206% 36.7807% 55.1193%
North Carolina $12.512B 21.279% 34.2616% 68.1415%
California $80.424B 21.1234% 38.4409% 66.765%
Oklahoma $3.546B 20.4079% 32.2439% 52.1641%
New Mexico $2.221B 19.3998% 38.0318% 52.7323%
Louisiana $4.672B 18.2432% 27.2112% 43.0027%
Washington $11.125B 18.0705% 29.8518% 51.2812%
Wyoming $0.982B 17.0425% 29.191% 82.2418%
District of Columbia $2.965B 14.8384% 23.9961% 28.9604%
Nevada $2.871B 14.1935% 29.236% 49.7687%
Alabama $3.023B 11.4495% 18.6848% 38.9632%
Arkansas $1.3B 10.8744% 25.6032% 39.5207%

Methodology

"Property tax share of local general revenue" divides each state's reported local-government property-tax collections (Census item code T01) by a compatible local general-revenue denominator derived from the same source under Census's own revenue classification (taxes, intergovernmental revenue, current charges, and miscellaneous general revenue). "Own-source" revenue excludes intergovernmental transfers; "local taxes" means all local tax revenue, not just property tax.

These figures describe revenue received by local governments, not household tax burdens, effective property-tax rates, service efficiency, or a ready-made replacement plan. Differences in how each state assigns services and intergovernmental transfers between state and local government affect cross-state comparison. FY2022 is a historical benchmark, not a current-year estimate.

This table is not the same series as the State Property Tax Revenue Comparison page (FY2023–FY2024 Census figures covering total local property tax and its year-over-year change, not this FY2022 dependency breakdown) or the national collections total on the National Overview page (state and local combined, from the Quarterly Summary of State & Local Tax Revenue). Do not add these series together or substitute one for another.

Source: U.S. Census Bureau, 2022 Census of Governments, State and Local Government Finance public-use files (the file 22statetypepu.txt inside the 2022 Individual Unit File; see the Census dataset page). Ratios were calculated by Untax the Roof from those files.