Data & method

Source. U.S. Census Bureau, American Community Survey 2020–2024 5-year estimates, table-based summary files (www2.census.gov), downloaded 2026-09-19. Tables: B25103 (median real estate taxes paid, by mortgage status), B25077 (median value of owner-occupied units), B25064 (median gross rent), B19013 (median household income), B25003 (tenure), B01003 (population). Public domain.

Effective rate. B25103 median ÷ B25077 median × 100, per county and per state. This is a ratio of two medians, not the median of household ratios; it tracks published effective rates closely and is the same construction most rate comparisons use. It reflects taxes people actually paid, including exemptions and assessment caps.

Jam values. The Census reports medians below $200 as "less than $200", $10,000 and above as "$10,000 or more", and home values of $2,000,000 and above as "$2,000,000 or more". Counties with any of these get no rate, estimate or rank; the label is shown instead. Rankings also exclude counties under 20,000 residents where a few responses move the median.

Due dates. From state statutes and state revenue departments, one row per state, checked by hand with the date noted. Counties that set their own calendar are flagged rather than guessed.

Refresh. ACS 5-year updates each December; the site is rebuilt when the new vintage lands.