The Tax Foundation has compiled Census data from 2004 to 2009 on property taxes on owner-occupied housing and ranked the US state-by-state, naming the areas where owners pay the highest taxes as a proportion of median property prices.

Property valuation is complex and highly changeable with the market in the USA, and varies greatly from state to state.

Here are the 10 states with the highest property taxes based on data compiled by the Tax Foundation.

  1. North Dakota, 1.42%
  2. Vermont, 1.59%
  3. Michigan, 1.62%
  4. Connecticut, 1.63%
  5. Illinois, 1.73%
  6. Nebraska, 1.75%
  7. Wisconsin, 1.76%
  8. Texas, 1.81%
  9. New Hampshire, 1.86%
  10. New Jersey, 1.89%