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The Tax Foundation recently ranked the states with most and least competitive property tax regimes in 2025.
Delaware has the most competitive property taxes, and has held the top spot almost every year since 2020, with the exception of 2023. Connecticut, with its high property tax rates, is the least competitive.
Competitiveness isn't simply a matter of how high or low an individual state's property tax rate is; it also reflects the overall complexity of their tax regime, which can be influenced by other factors, like any estate, inheritance, gift, and other discretionary wealth taxes the state may levy. States were scored on a scale of 1 to 10, where 10 was the most competitive, and 1 the least.
Read more about the states with the most and least competitive property taxes in 2025 below.
In 2020-2024, the rank of Washington, D.C., does not affect the rank of states featured.
States with the most competitive property taxes
2025
rank | State | 2025 score | 2024 rank | 2023 rank | 2022 rank | 2021 rank | 2020 rank |
| 10 | South Dakota | 5.93 | 14 | 14 | 21 | 30 | 11 |
| 9 | Pennsylvania | 5.97 | 8 | 8 | 7 | 7 | 8 |
| 8 | Wisconsin | 6.00 | 13 | 13 | 15 | 16 | 19 |
| 7 | Nevada | 6.04 | 7 | 7 | 6 | 6 | 7 |
| 6 | Ohio | 6.26 | 5 | 3 | 4 | 3 | 4 |
| 5 | Indiana | 6.32 | 4 | 4 | 3 | 4 | 3 |
| 4 | North Dakota | 6.34 | 6 | 6 | 8 | 9 | 5 |
| 3 | Idaho | 6.36 | 3 | 5 | 5 | 5 | 6 |
| 2 | New Mexico | 6.45 | 2 | 1 | 2 | 2 | 2 |
| 1 | Delaware | 6.58 | 1 | 2 | 1 | 1 | 1 |
States with the least competitive property taxes
2025
rank | State | 2025 score | 2024 rank | 2023 rank | 2022 rank | 2021 rank | 2020 rank |
| 50 | Connecticut | 2.76 | 50 | 50 | 50 | 50 | 50 |
| 49 | Vermont | 2.92 | 49 | 49 | 49 | 49 | 49 |
| 48 | District of Columbia | 3.20 | 50 | 50 | 49 | 43 | 46 |
| 47 | Maine | 3.16 | 47 | 48 | 46 | 43 | 45 |
| 46 | New York | 3.30 | 48 | 47 | 48 | 48 | 47 |
| 45 | Massachusetts | 3.93 | 46 | 45 | 45 | 44 | 42 |
| 44 | Nebraska | 3.93 | 45 | 46 | 43 | 45 | 43 |
| 43 | Wyoming | 4.09 | 35 | 37 | 37 | 41 | 46 |
| 42 | Illinois | 4.14 | 44 | 39 | 42 | 42 | 41 |
| 41 | New Jersey | 4.16 | 43 | 41 | 40 | 40 | 40 |
