Property tax rules are set by each state and carried out by thousands of counties and towns. This page explains where our information comes from and how we keep it current.
Every state guide is built from primary sources: state statutes, state revenue and taxation departments, appeal boards and tax tribunals, and county assessor websites. Secondary sources are used only to cross-check. Effective tax rates and median taxes come from the U.S. Census Bureau's American Community Survey as published by the Tax Foundation. Each page lists its sources.
We review every state at least once a year before assessment notices go out, and update a page as soon as we learn of a change. The date on each guide shows when it was last checked.
Our guides are written and checked by our editorial team against official sources. They have not yet been reviewed by a licensed attorney or appraiser. When a professional reviews a page, we will show their name and the review date. We will never show a reviewer who did not review the content.
If you find a mistake, email [email protected] with a link to the official source. We aim to fix confirmed errors within a few days.