Lowest county rates · 2026
100 lowest property tax counties in America
Drawn from 711 counties across all 50 states. Hawaii, Wyoming, and the rural-South dominate the top of the list — places where property tax burden is structurally low rather than seasonally cheap.
| # | County | State | Effective rate | Median home value | Median bill |
|---|---|---|---|---|---|
| 1 | Maui County | HI Hawaii | 0.18% | $910,000 | $1,638 |
| 2 | Kauai County | HI Hawaii | 0.22% | $795,000 | $1,749 |
| 3 | Cumberland County | TN Tennessee | 0.29% | $250,500 | $730 |
| 4 | Honolulu County | HI Hawaii | 0.30% | $830,000 | $2,490 |
| 5 | Loudon County | TN Tennessee | 0.33% | $348,000 | $1,162 |
| 6 | Baldwin County | AL Alabama | 0.35% | $345,000 | $1,208 |
| 7 | Sevier County | TN Tennessee | 0.37% | $295,000 | $1,092 |
| 8 | Morgan County | AL Alabama | 0.38% | $200,000 | $760 |
| 9 | Hawaii County | HI Hawaii | 0.40% | $510,000 | $2,040 |
| 10 | Tuscaloosa County | AL Alabama | 0.40% | $235,000 | $940 |
| 11 | Lee County | AL Alabama | 0.40% | $290,000 | $1,160 |
| 12 | Hamblen County | TN Tennessee | 0.41% | $210,900 | $862 |
| 13 | Eagle County | CO Colorado | 0.42% | $1,400,000 | $5,880 |
| 14 | Madison County | AL Alabama | 0.42% | $290,000 | $1,218 |
| 15 | Calhoun County | AL Alabama | 0.42% | $155,000 | $651 |
| 16 | Kent County | DE Delaware | 0.42% | $280,000 | $1,176 |
| 17 | Pulaski County | IN Indiana | 0.43% | $137,800 | $588 |
| 18 | Greene County | TN Tennessee | 0.43% | $207,500 | $890 |
| 19 | Jefferson County | TN Tennessee | 0.43% | $229,300 | $978 |
| 20 | Maury County | TN Tennessee | 0.45% | $355,700 | $1,588 |
| 21 | El Paso County | CO Colorado | 0.45% | $430,000 | $1,935 |
| 22 | Horry County | SC South Carolina | 0.45% | $310,000 | $1,395 |
| 23 | Beaufort County | SC South Carolina | 0.45% | $420,000 | $1,890 |
| 24 | Summit County | UT Utah | 0.45% | $1,650,000 | $7,425 |
| 25 | Mobile County | AL Alabama | 0.45% | $195,000 | $878 |
| 26 | Montgomery County | AL Alabama | 0.45% | $185,000 | $833 |
| 27 | Shelby County | AL Alabama | 0.45% | $345,000 | $1,553 |
| 28 | Sussex County | DE Delaware | 0.45% | $397,800 | $1,790 |
| 29 | Raleigh County | WV West Virginia | 0.46% | $120,000 | $552 |
| 30 | Mercer County | WV West Virginia | 0.46% | $110,000 | $506 |
| 31 | Robertson County | TN Tennessee | 0.47% | $335,000 | $1,577 |
| 32 | Yavapai County | AZ Arizona | 0.48% | $445,000 | $2,135 |
| 33 | Wood County | WV West Virginia | 0.48% | $135,000 | $648 |
| 34 | Teton County | WY Wyoming | 0.48% | $1,450,000 | $6,960 |
| 35 | Putnam County | TN Tennessee | 0.49% | $235,000 | $1,152 |
| 36 | Larimer County | CO Colorado | 0.49% | $555,000 | $2,720 |
| 37 | Harrison County | WV West Virginia | 0.49% | $140,000 | $686 |
| 38 | Marion County | WV West Virginia | 0.49% | $125,000 | $613 |
| 39 | Tipton County | TN Tennessee | 0.50% | $240,600 | $1,211 |
| 40 | Brunswick County | NC North Carolina | 0.50% | $360,000 | $1,800 |
| 41 | Aiken County | SC South Carolina | 0.50% | $215,000 | $1,075 |
| 42 | Clark County | NV Nevada | 0.50% | $445,000 | $2,225 |
| 43 | Nye County | NV Nevada | 0.50% | $290,000 | $1,450 |
| 44 | Wasatch County | UT Utah | 0.50% | $745,000 | $3,725 |
| 45 | Jefferson County | AL Alabama | 0.50% | $245,000 | $1,225 |
| 46 | McKinley County | NM New Mexico | 0.50% | $130,000 | $650 |
| 47 | Eddy County | NM New Mexico | 0.50% | $185,000 | $925 |
| 48 | Cabell County | WV West Virginia | 0.50% | $125,000 | $625 |
| 49 | City and Borough of Skagway | AK Alaska | 0.50% | $320,000 | $1,600 |
| 50 | Steuben County | IN Indiana | 0.51% | $173,400 | $884 |
| 51 | White County | IN Indiana | 0.51% | $165,800 | $845 |
| 52 | Jefferson County | CO Colorado | 0.51% | $565,000 | $2,882 |
| 53 | Douglas County | CO Colorado | 0.51% | $680,000 | $3,468 |
| 54 | Weld County | CO Colorado | 0.51% | $465,000 | $2,372 |
| 55 | Kanawha County | WV West Virginia | 0.51% | $130,000 | $663 |
| 56 | Washington County | TN Tennessee | 0.52% | $249,000 | $1,302 |
| 57 | Lincoln County | WY Wyoming | 0.52% | $285,000 | $1,482 |
| 58 | Anderson County | TN Tennessee | 0.54% | $239,400 | $1,289 |
| 59 | Hawkins County | TN Tennessee | 0.54% | $176,300 | $956 |
| 60 | Park County | WY Wyoming | 0.54% | $320,000 | $1,728 |
| 61 | Williamson County | TN Tennessee | 0.55% | $795,000 | $4,370 |
| 62 | Blount County | TN Tennessee | 0.55% | $285,000 | $1,568 |
| 63 | Henderson County | NC North Carolina | 0.55% | $350,000 | $1,925 |
| 64 | Pender County | NC North Carolina | 0.55% | $295,000 | $1,623 |
| 65 | San Mateo County | CA California | 0.55% | $1,600,000 | $8,800 |
| 66 | Denver County | CO Colorado | 0.55% | $580,000 | $3,190 |
| 67 | Arapahoe County | CO Colorado | 0.55% | $520,000 | $2,860 |
| 68 | Boulder County | CO Colorado | 0.55% | $735,000 | $4,043 |
| 69 | Greenville County | SC South Carolina | 0.55% | $300,000 | $1,650 |
| 70 | Charleston County | SC South Carolina | 0.55% | $420,000 | $2,310 |
| 71 | Lexington County | SC South Carolina | 0.55% | $245,000 | $1,348 |
| 72 | Berkeley County | SC South Carolina | 0.55% | $310,000 | $1,705 |
| 73 | Anderson County | SC South Carolina | 0.55% | $200,000 | $1,100 |
| 74 | Lyon County | NV Nevada | 0.55% | $385,000 | $2,118 |
| 75 | Douglas County | NV Nevada | 0.55% | $710,000 | $3,905 |
| 76 | Storey County | NV Nevada | 0.55% | $475,000 | $2,613 |
| 77 | Utah County | UT Utah | 0.55% | $510,000 | $2,805 |
| 78 | Washington County | UT Utah | 0.55% | $545,000 | $2,998 |
| 79 | Cache County | UT Utah | 0.55% | $415,000 | $2,283 |
| 80 | Iron County | UT Utah | 0.55% | $385,000 | $2,118 |
| 81 | Jefferson Parish | LA Louisiana | 0.55% | $250,000 | $1,375 |
| 82 | Lafayette Parish | LA Louisiana | 0.55% | $235,000 | $1,293 |
| 83 | St. Tammany Parish | LA Louisiana | 0.55% | $295,000 | $1,623 |
| 84 | Calcasieu Parish | LA Louisiana | 0.55% | $195,000 | $1,073 |
| 85 | Livingston Parish | LA Louisiana | 0.55% | $215,000 | $1,183 |
| 86 | Rapides Parish | LA Louisiana | 0.55% | $175,000 | $963 |
| 87 | Benton County | AR Arkansas | 0.55% | $345,000 | $1,898 |
| 88 | Washington County | AR Arkansas | 0.55% | $290,000 | $1,595 |
| 89 | Saline County | AR Arkansas | 0.55% | $215,000 | $1,183 |
| 90 | Garland County | AR Arkansas | 0.55% | $195,000 | $1,073 |
| 91 | Lonoke County | AR Arkansas | 0.55% | $195,000 | $1,073 |
| 92 | Santa Fe County | NM New Mexico | 0.55% | $440,000 | $2,420 |
| 93 | Lea County | NM New Mexico | 0.55% | $175,000 | $963 |
| 94 | Berkeley County | WV West Virginia | 0.55% | $245,000 | $1,348 |
| 95 | Monongalia County | WV West Virginia | 0.55% | $235,000 | $1,293 |
| 96 | Bonner County | ID Idaho | 0.55% | $545,000 | $2,998 |
| 97 | Campbell County | WY Wyoming | 0.55% | $245,000 | $1,348 |
| 98 | Madison County | TN Tennessee | 0.56% | $211,800 | $1,185 |
| 99 | Suffolk County | MA Massachusetts | 0.56% | $680,000 | $3,808 |
| 100 | Santa Rosa County | FL Florida | 0.57% | $329,800 | $1,891 |
What makes a county’s rate this low?
Three structural patterns dominate the lowest-tax-rate counties: severance-tax substitution (Wyoming, Alaska, parts of Texas — where oil, gas, mineral, or coal taxes carry the load), tourism-revenue substitution (Hawaii, Florida resort counties — where bed taxes and sales tax compensate), and structural assessment ratio caps (Wyoming’s 9.5% AR, South Carolina’s 4% owner-occupied AR — making only a fraction of home value taxable).
Note the disconnect between rate and bill. A 0.30% rate on a $1M Hawaii home produces a $3,000 bill; a 1.20% rate on a $200K Mississippi home produces $2,400. Lowest-rate isn’t the same as cheapest-bill — see also our most expensive bills ranking.
For more detail: browse states by rate or compare any two counties.