Property tax + homestead exemption by state
Rates in parentheses are 2024 effective property tax rates on owner-occupied housing (property taxes paid as a share of home value) from Tax Foundation’s Property Taxes by State and County, 2026, published March 2026 from U.S. Census Bureau American Community Survey data. Tax Foundation publishes no figure for Puerto Rico.
- Alabama (0.37%)
- Alaska (0.94%)
- Arizona (0.48%)
- Arkansas (0.56%)
- California (0.70%)
- Colorado (0.50%)
- Connecticut (1.54%)
- Delaware (0.54%)
- District of Columbia (0.60%)
- Florida (0.78%)
- Georgia (0.79%)
- Hawaii (0.29%)
- Idaho (0.50%)
- Illinois (1.88%)
- Indiana (0.76%)
- Iowa (1.33%)
- Kansas (1.21%)
- Kentucky (0.74%)
- Louisiana (0.55%)
- Maine (0.98%)
- Maryland (0.92%)
- Massachusetts (1.00%)
- Michigan (1.19%)
- Minnesota (1.00%)
- Mississippi (0.58%)
- Missouri (0.89%)
- Montana (0.61%)
- Nebraska (1.44%)
- Nevada (0.50%)
- New Hampshire (1.50%)
- New Jersey (1.88%)
- New Mexico (0.63%)
- New York (1.30%)
- North Carolina (0.66%)
- North Dakota (0.92%)
- Ohio (1.36%)
- Oklahoma (0.79%)
- Oregon (0.81%)
- Pennsylvania (1.26%)
- Puerto Rico (no Tax Foundation figure)
- Rhode Island (1.12%)
- South Carolina (0.49%)
- South Dakota (1.00%)
- Tennessee (0.52%)
- Texas (1.40%)
- Utah (0.48%)
- Vermont (1.51%)
- Virginia (0.78%)
- Washington (0.75%)
- West Virginia (0.51%)
- Wisconsin (1.32%)
- Wyoming (0.53%)
Last verified: 2026-09-24.
General procedural information for educational purposes. Not legal, tax, or immigration advice. Laws and fees change — verify with the issuing agency before taking action. For case-specific guidance, consult a licensed immigration attorney or other appropriate professional.
Related procedural information
- ITIN — file business taxes without SSN — ITIN holders can form and operate LLCs
- ITIN-friendly business banking — checking accounts that open without an SSN
- USCIS forms — H-1B, L-1, E-2 investor visas — when LLC ownership supports a visa case
- State income tax obligations — business taxes vary by state
- Find an immigration attorney — for complex investor or work-visa cases tied to your LLC