Methodology & Sources
Where the numbers come from
Every figure on Property Tax Guide comes from the US Census Bureau, American Community Survey (ACS) 5-year estimates, 2023, published by the US Census Bureau. We use two survey measures, exactly as the Census Bureau publishes them:
| Figure | Census variable | What it measures |
|---|---|---|
| Median real estate taxes paid | B25103_001E | The median annual real estate tax paid by owner-occupied households in the area |
| Median home value | B25077_001E | The median value of owner-occupied homes in the area |
| Population | B01003_001E | Total population — used only to order counties by size |
The data was downloaded from the Census Bureau's official ACS summary files. Counties for which the Census Bureau does not publish one of these figures (a small number, mostly very small counties) are shown without a figure rather than estimated — we never fill gaps with guesses.
How the derived effective rate is calculated
Where a page shows an "effective rate", it is calculated as:
This is an estimate derived from two survey medians. It is not an official or statutory tax rate: no county sets its rate this way, and the median tax bill and the median home value come from different households in the survey. The derived rate is still useful for comparing places, because it adjusts the tax bill for how expensive homes are — but treat it as a comparison tool, not as the rate on anyone's tax bill.
Important limitations
ACS figures are survey estimates with margins of error, based on responses collected over the 2019–2023 period for the 2023 5-year release. They describe the typical (median) owner-occupied household, not any individual property. Local tax bills depend on assessed value, exemptions, and the overlapping taxing districts a property sits in. For an official figure for a specific property, contact the county assessor or tax collector.
This site presents public data for general information only. Nothing here is tax, legal, or financial advice.
Sources
US Census Bureau, American Community Survey 2023 5-year estimates, tables B25103, B25077 and B01003, via www2.census.gov ACS summary files. County names and FIPS codes: Census Bureau 2024 Gazetteer.