As of 2015, Tax Foundation has a map showing each state's average actual property tax paid based on property value, explains its website. The map also shows how each state's rate compares to the rest, ranked from highest effective property tax to lowest.
State tax laws and property values vary significantly, so calculating property taxes is difficult, explains Tax Foundation. Additionally, local entities such as counties, cities, school districts and utilities boards all play a role in determining the property tax rate for a given area, so actual tax sometimes differs significantly from the state average. Calculations also vary depending upon whether the state assesses the rate based on the property's fair market value or on its assessment ratio.