The Short Answer: None
There is no US state without property tax. In all 50 states, counties, cities and school districts tax real estate, and in most of them property tax is the single largest source of money for local schools. Lists of "states with no property tax" usually confuse it with something else: states with no income tax (Texas, Florida, Wyoming and others), states with no estate tax, or states where the state government itself does not levy a property tax even though every local government does.
That last distinction is real and it is where the confusion comes from. Texas, for instance, is constitutionally barred from levying a statewide property tax, and Tennessee has not collected one since 1949. Homeowners in both still get a property tax bill every year, because their county, city and school district send it.
So the useful questions are different ones: where is it lowest, who pays nothing, and which states are trying to get rid of it.
The States That Come Closest
Measured as a share of home value, the lowest property tax states are a long way from the highest. In our full ranking of the lowest property tax states, Hawaii sits at about 0.29% and Alabama about 0.40%, against more than 2% in New Jersey and Illinois. On a $400,000 home that is the difference between roughly $1,200 and $8,000 or more a year.
Two warnings before you move for it. First, a low rate is often paired with something else: Hawaii's rate is low partly because home values are so high, and Alabama funds more of its services through sales tax. Second, the effective rate in your county can be very different from the state average. Look up the real numbers for a specific place with our property tax lookup by state, county and city.
If the goal is the lowest total tax load, the combination matters more than the property tax alone; see comparing property tax when you move states.
Who Pays No Property Tax at All
While no state is property-tax-free, some people are, in every state, because of exemptions. The three groups most likely to owe nothing on their home:
- 100% disabled veterans. Several states fully exempt the homestead of a veteran rated 100% service-connected, including Texas (also for individual unemployability), Florida (total and permanent disability, carrying over to a surviving spouse) and Virginia (the home and at least one acre). Others offer partial exemptions scaled to the rating. See what each disability rating is worth by state.
- Lower-income seniors. No state lets people stop paying at a set age, but freezes, deferrals and large senior exemptions can bring a bill to zero or close to it for some. See at what age you stop paying property taxes and senior exemptions by state.
- Owners of low-value homes in states with big flat exemptions. A homestead exemption that is large relative to home values can wipe out most of a bill. Florida's Amendment 3, below, would do exactly that for non-school taxes on homes assessed under $250,000.
States Voting on Property Tax on November 3, 2026
Seven states have property tax measures on the November 3, 2026 ballot, twelve measures in all (a thirteenth, in Louisiana, was rejected by voters in May). None of them abolishes property tax outright. Here is what each one would do:
| State | Measure | What it does | To pass |
|---|---|---|---|
| Florida | Amendment 3 | Homestead exemption from non-school taxes rises to $150,000 (2027) and $250,000 (2028); non-homestead assessment cap cut from 10% to 5% | 60% |
| Florida | Amendment 2 | Exempts tangible personal property on agricultural land used for farming or agritourism | 60% |
| Wyoming | Initiative 1 | Exempts 50% of the assessed value of a primary residence | Majority of all ballots cast |
| Tennessee | Amendment 2 | Bans any future state property tax; local taxes unchanged | Majority, plus a threshold tied to the governor's race |
| Oklahoma | State Question 847 | Homestead assessment cap from 3% to 1.75% a year; other property from 5% to 4%; income-based caps for seniors above the freeze limit | Majority |
| Louisiana | Several amendments | Local-option extra exemption for homeowners 65+ (from 2028); income limit for the senior value freeze raised from $100,000 to $150,000; others on millage and blighted property | Majority |
| North Carolina | Levy limit amendment | Requires the legislature to cap how fast local property tax levies can grow (details left to later law) | Majority |
| Georgia | Conservation use amendment | Raises the acreage that can be taxed at conservation-use value from 2,000 to 4,000 acres | Majority |
Florida: the biggest cut on the ballot
Amendment 3 is the largest property tax change any state is voting on this year. For a long-time homeowner it is worth up to about $200,000 times the local non-school millage a year, roughly $2,000 to $2,800 in most of Florida, once fully phased in. School taxes are untouched, people who become residents after 2026 wait until their fifth year of exemption, and state economists estimate the cost to local governments at close to $12 billion a year. It also lets counties and cities go further, up to fully exempting homesteads from their own levies. We cover it in detail in Florida Amendment 3 explained.
Wyoming: half of your home's value
Initiative 1 is the first citizen initiative on a Wyoming ballot since 1996; it qualified with 30,251 valid signatures against 29,730 required. It would exempt half the assessed value of a primary residence for owners who have lived in Wyoming for at least a year and in the home for at least six months of the prior year, claimed by sworn statement to the county assessor by the fourth Monday in May. There is no replacement money for local governments. The Secretary of State's fiscal note puts the earliest affected tax year at 2027.
The bar is unusually high: a Wyoming initiative needs a majority of all ballots cast in the election, so a voter who skips the question effectively votes no. It also lands on top of a 2025 law (SF 69) that already exempts 25% of the first $1 million of an owner-occupied home's value from tax year 2026.
Tennessee: ruling out a tax it does not have
Amendment 2 would write a ban on any statewide property tax into the constitution. Tennessee has not levied one in decades, so nothing changes on anyone's bill: counties and cities keep taxing property as they do now. The point is to make a future state property tax impossible without another constitutional amendment.
Oklahoma: slower growth, not lower bills
SQ 847 does not cut anyone's current bill. It slows how fast assessed values can climb: homesteads from 3% a year to 1.75%, commercial and other property from 5% to 4%, starting in 2027. Seniors under the income limit keep their full value freeze; those above it would get caps between 0.35% and 1.75% depending on income. Critics, including the Oklahoma Policy Institute, argue local governments and schools would push rates up to compensate.
Louisiana: help for seniors
Louisiana voters face a cluster of property tax amendments. The ones homeowners will feel most: a local option for parishes and cities to give homeowners 65 and older an extra exemption that grows with age (it would apply from January 1, 2028, only where adopted locally), and a higher income limit, $150,000 instead of $100,000, for the special assessment level that freezes a senior's assessed value.
The Abolition Campaigns That Did Not Make It
Several groups tried to put full abolition in front of voters this year. None got there:
- Ohio: the campaign to abolish property taxes needed 413,488 valid signatures by July 1, 2026, and stopped well short (it reported about 305,000 in April). Ohio lets it carry signatures forward, and it is now aiming for November 2027.
- Michigan: the AxMITax amendment fell short again, with about 419,000 signatures against roughly 446,000 required.
- Nebraska: a plan to end property, income and inheritance taxes regrouped and is targeting 2028.
- South Dakota: a proposal to replace property tax with a flat per-transaction tax did not reach the ballot.
- North Dakota: the one state that actually voted on abolition recently said no. Measure 4 lost in November 2024 by 63.5% to 36.5%, failing in every county.
Why Nobody Has Abolished It
Property tax pays for the most local things there are: schools, fire departments, sheriffs, roads, libraries. Removing it means finding the money elsewhere, and the alternatives are not small. The Tax Foundation calculated that fully replacing Florida's property tax revenue with sales tax would take a combined sales tax rate of around 15%. That is why most of 2026's measures are caps and exemptions rather than repeal: they shrink the homeowner's share without trying to replace the whole thing, which in practice shifts part of the load to businesses, rentals, second homes and new buyers.
It is also why the property tax keeps coming back to voters: it is the one tax most people pay in a single, visible bill, and when home values jump, the bill follows. If yours did, start with why your property tax bill went up and how to appeal your assessment.
Quick Answers
Is there any state with no property tax?
No. Every state allows local governments to tax real estate. Some states do not levy a state-level property tax, but local bills still apply.
Which states have no income tax and low property tax?
Among the states without a broad income tax, Wyoming, Nevada and Florida tend to have moderate property taxes, while Texas and New Hampshire make up for the missing income tax with some of the highest property taxes in the country.
Are there states with no property tax for seniors?
No state exempts everyone over a certain age, but many offer freezes, deferrals or large exemptions that can bring a senior's bill to zero. See senior property tax freezes by state.
Which states have no property tax for disabled veterans?
Many states fully exempt the home of a 100% disabled veteran, including Texas, Florida and Virginia. The rules and the ratings that qualify vary; see disabled veteran exemptions by state.
Bottom Line
No state has eliminated property tax, and none will on November 3, 2026. What voters in seven states are deciding instead is how much of it homeowners carry: Florida and Wyoming would cut it sharply for primary residences, Oklahoma and North Carolina would slow its growth, Louisiana would add help for seniors, and Tennessee would rule out a state version for good. We will update this page with the results after the vote.
General information, not legal or tax advice. Ballot measure details are summarized from official ballot language and state sources as of October 2026; check your state's official voter guide for the exact text.