25 US Counties with the Highest Property Tax Rates
Across the United States, property tax rates vary by more than 10x between the highest and highest-taxed counties. This ranking shows the 25 counties with the highest effective property tax rates — the median tax divided by the median home value. All counties have at least 5,000 housing units so that the ranking reflects real markets rather than statistical outliers.
The national average effective rate is 0.91%. The highest-rate county on this list, Camden County, New Jersey, sits at 3.08%.
| # | County | State | Effective Rate | Median Tax | Median Home Value |
|---|---|---|---|---|---|
| 1 | Camden County | New Jersey | 3.08% | $8,063 | $262,200 |
| 2 | Salem County | New Jersey | 3.03% | $6,757 | $223,000 |
| 3 | Orleans County | New York | 3.00% | $3,781 | $126,200 |
| 4 | Allegany County | New York | 2.94% | $2,881 | $97,900 |
| 5 | Gloucester County | New Jersey | 2.81% | $7,964 | $283,500 |
| 6 | Monroe County | New York | 2.79% | $5,495 | $197,100 |
| 7 | Cattaraugus County | New York | 2.69% | $2,946 | $109,400 |
| 8 | Lake County | Illinois | 2.68% | $8,743 | $326,600 |
| 9 | Cortland County | New York | 2.65% | $4,184 | $158,100 |
| 10 | Broome County | New York | 2.64% | $3,824 | $145,100 |
| 11 | Onondaga County | New York | 2.59% | $4,805 | $185,300 |
| 12 | Oswego County | New York | 2.58% | $3,595 | $139,600 |
| 13 | Montgomery County | New York | 2.56% | $3,630 | $141,600 |
| 14 | Wayne County | New York | 2.55% | $4,168 | $163,400 |
| 15 | DeKalb County | Illinois | 2.54% | $5,889 | $231,900 |
| 16 | Kendall County | Illinois | 2.53% | $7,556 | $298,900 |
| 17 | Warren County | New Jersey | 2.52% | $8,156 | $323,100 |
| 18 | Steuben County | New York | 2.52% | $3,245 | $128,600 |
| 19 | Chemung County | New York | 2.52% | $3,332 | $132,100 |
| 20 | Mercer County | New Jersey | 2.51% | $8,804 | $351,000 |
| 21 | Genesee County | New York | 2.51% | $3,958 | $157,800 |
| 22 | McHenry County | Illinois | 2.49% | $7,153 | $286,900 |
| 23 | Winnebago County | Illinois | 2.48% | $3,850 | $155,100 |
| 24 | Atlantic County | New Jersey | 2.47% | $6,749 | $272,700 |
| 25 | Sussex County | New Jersey | 2.47% | $8,462 | $342,800 |
Why do property tax rates vary so much?
Property taxes are levied by counties, municipalities, and school districts — not the federal government. Differences in local spending (schools, roads, public safety), the mix of residential vs. commercial property, and state constitutional limits (such as California's Proposition 13 or Texas's homestead rules) drive the spread.
States with no income tax (like Texas, Florida, New Hampshire, and Tennessee) often rely more heavily on property tax, pushing rates higher. States with broader income tax bases can keep property rates lower.