With the size and price varying widely, it is difficult to directly compare property tax rates across the country. To solve the quandary, National Association of Home Builders staffer Natalia Siniavskaia compares the amount of property tax paid divided by the value of home, and maps her findings county by county. Siniavskaia writes,
"The report presents tables of effective property tax rates for more than 3,100 counties, mapped above, including the lowest and highest tract rates within each county. At the low end of the national spectrum, there are Louisiana parishes with twelve of them registering property tax rates that are effectively under $2 dollars per $1,000 of value. At the high end, there are Orleans and Monroe Counties, New York and Camden County, New Jersey with property tax rates averaging close to $29.
The regional location remains a strong factor in explaining substantial differences in effective tax rates with South typically registering some of the lowest rates, with the exception of Texas, and Northeast and Midwest registering some of the highest rates in the nation. This is a reflection of a well-known and long-established tradition of southern states to rely less on real estate taxes as a source of government revenue.
The report shows that in addition to the regional location, varying household income, home values, how recently the homes have been purchased, presence of households that are exempt from paying property taxes, and the share of households with children under 18 – all help explain the effective tax rate variation across tracts."