25 US Counties with the Lowest Property Tax Rates
Across the United States, property tax rates vary by more than 10x between the lowest and highest-taxed counties. This ranking shows the 25 counties with the lowest 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 lowest-rate county on this list, East Feliciana Parish, Louisiana, sits at 0.15%.
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.