As of 2015, every state in the United States levies a property tax, according to the Tax Foundation. Louisiana has the lowest property tax, with a state-legislated rate of 0.18 percent, while the New Jersey property tax rate of 1.89 percent is the highest in the nation, Tax-Rates.org notes. In addition to the property tax that the state imposes, entities such as the county or local school district may impose additional property taxes, states the Tax Foundation.
The effective property tax rate includes the state-legislated rate in addition to any property taxes that other entities may levy, states the Tax Foundation. The effective property tax rate is high both in states that impose fewer taxes in other categories, such as income tax or sales tax, and in states where tax rates are high in most categories, the Tax Foundation explains. The effective property tax rate in Texas, which imposes no state income tax, is 1.9 percent, which as of 2015 is the sixth-highest rate in the nation; in New Jersey, where tax rates are generally high, the effective property tax rate is 2.38 percent, the highest nationwide, according to the Tax Foundation.
The Tax Foundation provides an online property tax calculator for users to calculate property taxes by state and county.