Significant Features of the Property Tax®
This database is designed to provide information and support public policy concerning the property tax.
This database is designed to provide information and support public policy concerning the property tax.
Accurate data on property taxation provide the critical foundation for sound governmental decision-making. The Lincoln Institute of Land Policy and the George Washington Institute of Public Policy joined in a partnership to provide information and support public policy concerning the property tax, probably the most controversial tax in the United States. The term “Significant Features” pays tribute to the work of the Advisory Commission on Intergovernmental Relations, which from 1959 to 1996 provided a wealth of research on the functioning of the federal system, particularly through its flagship publication, Significant Features of Fiscal Federalism. This online database presents data on the property tax in each of the 50 states and the District of Columbia.
Explore key aspects of the property tax system in each of the 50 states and The District of Columbia, including data and definitions related to tax structure, rates, assessments, relief programs, and more.
Access the Database
This State-by-State Property Tax at a Glance Visualization Tool features narratives and data on property tax systems in each of the 50 states and the District of Columbia. Use the interactive map to compare key statistics, with companion tables and charts providing detailed data for each state and the U.S. overall.
Use the Tool
This section reports data which put the property tax in the overall context of state and local finances. The tables display data for state and local governments combined, and for state and local governments separately. For each year and each type of government, tables show data for each revenue source in nominal dollars, as a share of all revenues, per capita, and as a percent of personal income.
Download the Tables
Explore a variety of publications and resources designed to promote understanding of how the property tax works, its importance as a revenue source for local governments and school districts, and variation in property tax policies across the United States.
