10 states with the most and least competitive property taxes in 2025

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The Tax Foundation recently ranked the states with most and least competitive property tax regimes in 2025.

Delaware has the most competitive property taxes, and has held the top spot almost every year since 2020, with the exception of 2023. Connecticut, with its high property tax rates, is the least competitive.

Competitiveness isn’t simply a matter of how high or low an individual state’s property tax rate is; it also reflects the overall complexity of their tax regime, which can be influenced by other factors, like any estate, inheritance, gift, and other discretionary wealth taxes the state may levy. States were scored on a scale of 1 to 10, where 10 was the most competitive, and 1 the least.

Read more about the states with the most and least competitive property taxes in 2025 below.

In 2020-2024, the rank of Washington, D.C., does not affect the rank of states featured.

States with the most competitive property taxes

2025 rank	State	2025 score	2024 rank	2023 rank	2022 rank	2021 rank	2020 rank
10	South Dakota	5.93	14	14	21	30	11
9	Pennsylvania	5.97	8	8	7	7	8
8	Wisconsin	6.00	13	13	15	16	19
7	Nevada	6.04	7	7	6	6	7
6	Ohio	6.26	5	3	4	3	4
5	Indiana	6.32	4	4	3	4	3
4	North Dakota	6.34	6	6	8	9	5
3	Idaho	6.36	3	5	5	5	6
2	New Mexico	6.45	2	1	2	2	2
1	Delaware	6.58	1	2	1	1	1

States with the least competitive property taxes

2025 rank	State	2025 score	2024 rank	2023 rank	2022 rank	2021 rank	2020 rank
50	Connecticut	2.76	50	50	50	50	50
49	Vermont	2.92	49	49	49	49	49
48	District of Columbia	3.20	50	50	49	43	46
47	Maine	3.16	47	48	46	43	45
46	New York	3.30	48	47	48	48	47
45	Massachusetts	3.93	46	45	45	44	42
44	Nebraska	3.93	45	46	43	45	43
43	Wyoming	4.09	35	37	37	41	46
42	Illinois	4.14	44	39	42	42	41
41	New Jersey	4.16	43	41	40	40	40