Property Tax After Inheritance: What Happens to a Parent’s Tax Bill in Each State

Disclaimer: General educational research only — not legal or tax advice. Property tax rules differ by state, county and sometimes by city, and they change. Check with your county assessor or a tax professional about a specific home.

Estate Planning Data & Research → Property Tax After Inheritance

When a parent dies and a child inherits the family home, the deed changes hands. In many states that is the moment the county can reassess the home at today’s market value, and a bill that was held down for decades can jump. In other states the old assessment carries over, or a family exception applies if the heir moves in. The rules are different almost everywhere.

This page puts two things side by side: what homeowners in every state pay now, from federal data, and how each state and D.C. treats an inherited home, from the state laws and agency pages themselves. We read primary sources for all 51 jurisdictions. For 42 we read the statute, constitutional provision or agency page itself; for 9 (Arkansas, Connecticut, Hawaii, Illinois, New Jersey, New Mexico, New York, Oregon and South Dakota) we could read only part of the primary source, and the table and notes say exactly what we could not confirm.

Whether a house passes by will or by trust affects probate, who controls the property in the meantime, and sometimes the property tax steps above. If you’re weighing the two, compare a trust and a will here.

Key findings

• The typical U.S. homeowner pays $3,211 a year in real estate taxes on a median home worth $360,600 (Census ACS 2024, owner-occupied housing units). That is about 0.89% of value.
• Bills vary more than 10-fold across states. The highest median is New Jersey ($9,358), then New Hampshire ($6,707) and Connecticut ($6,573). The lowest is West Virginia ($881), then Alabama ($890) and Arkansas ($1,113).
• As a share of home value, the median bill runs from 1.92% in Illinois to 0.27% in Hawaii. New Jersey (1.89%) and Connecticut (1.66%) are next highest.
• A change of ownership is not the trigger everywhere. Of the 51 jurisdictions, the provisions we read reset or end a value cap, phase-in or exemption base year at a transfer in California, Florida, Georgia, Louisiana, Michigan, New Mexico, Oklahoma and South Carolina, usually with a family exception. Most other states reassess on a fixed cycle or every year, and the heir’s main task is to claim any homestead, senior or occupancy exemption in their own name.
• In every state we checked that has a family exception, the exception has conditions: living in the home, no commercial use, no surviving spouse, or a value cap. Missing a filing deadline can cost the exception.

Three ways a state can treat an inherited home

Property tax is set at the state and local level, and assessment rules fall into a few broad patterns. These are simplified groupings of what we read in the 51 jurisdictions:

1. The assessment resets at a transfer. The county reappraises the home at market value, or a cap or phase-in ends, after the ownership change. Examples: Oklahoma, Florida (homestead cap), South Carolina, Michigan, New Mexico, California, Louisiana (phase-in) and Georgia (the exemption base year restarts for a new owner). Some of these states exempt certain family transfers (see below).
2. The assessment follows the property, not the owner. Value limits, a fixed reappraisal cycle or annual revaluation apply the same way no matter who owns the home. This is the largest group. Examples: Arizona’s limited property value, Washington’s annual revaluation, Pennsylvania (a sale alone cannot trigger reassessment), Delaware, Missouri and Rhode Island (fixed cycles).
3. The owner’s credit or cap depends on who lives there. The prior owner’s benefit ends or is re-earned by the heir. Examples: Texas (the 10% homestead cap expires once the owner no longer qualifies), Maryland, Nevada, the District of Columbia (the 10% credit requires the homestead deduction), Indiana (the 1% cap applies only to a homestead) and Maine (the homestead exemption needs 12 months of ownership).

In many states the bigger change after an inheritance is not the assessment but the exemptions: senior, homestead or primary-residence breaks usually belong to a person, so the heir has to file their own claim.

A home bought decades ago can carry a taxable value far below its market value, so the difference between a reset and a carry-over can be large. The reset is not automatic everywhere, and the “family exception” often turns on what the heir does next.

What each state’s rule says

Each summary below was checked against the statute, constitutional provision or state agency page linked beneath it. Dollar caps and percentages are quoted from those sources and can change. The first 12 are the states where the rule for an inherited home is most distinctive. The rest follow in alphabetical order.

California: Reset with exclusion for parent-child family home

Inheriting a parent’s home is a change in ownership (reassessed to market) unless Proposition 19 applies: the heir must make it a principal residence within one year and file the claims. The excluded amount is capped at the old taxable value plus $1,044,586 (transfers Feb 16, 2025 to Feb 15, 2027); value above the cap is added to taxable value.

Source: BOE Prop 19 page and Pub. 801; Cal. Rev. & Tax. Code § 63.2.

Texas: Homestead cap tied to the qualifying owner

Residence homestead appraisals may rise at most 10% a year (plus new improvements) once the property has a homestead exemption. Per the Texas Comptroller, the limit takes effect Jan. 1 of the tax year after the owner qualifies for the exemption and expires Jan. 1 of the tax year after the owner no longer qualifies. Heir property (acquired by will, transfer on death deed or intestacy) can qualify for the homestead exemption if an owner claims it as a residence homestead.

Source: Texas Comptroller, Valuing Property and Property Tax Exemptions (Tex. Tax Code § 23.23).

Florida: Homestead cap resets to just value after ownership change

Homestead assessments are capped at the lower of 3% or CPI. After a change of ownership the property is assessed at just (market) value the next January 1. Transfers between spouses, to a surviving spouse or minor child by operation of law, and to a dependent permanent resident on the owner’s death are not changes of ownership. Statute text shows 2026 amendments that first apply to the 2027 roll.

Source: Fla. Stat. § 193.155.

Maryland: Homestead credit continues unless transferred for consideration

The homestead credit limits taxable assessment growth (state 10%; counties and cities set their own percentage, 100% to 110%). The credit is denied for a year after a dwelling is “transferred for consideration to new ownership,” and the homeowner must live in the dwelling and apply. The statute does not list an inheritance as a transfer for consideration. Assessments are still revalued on a separate cycle.

Source: Md. Code, Tax-Property § 9-105.

Michigan: Taxable value uncaps at transfer; family exceptions

Taxable value rises to assessed value the year after a “transfer of ownership,” which includes distribution under a will or by intestacy. Exceptions: a transfer to the decedent’s spouse, and (since Dec. 31, 2014) residential property passing to the decedent’s or spouse’s parent, sibling, child, adopted child or grandchild if it is not used commercially afterward.

Source: Mich. Comp. Laws § 211.27a.

New Mexico: Value cap ends on change of ownership; child-occupant exception

Residential valuation increases are limited to the greater of 3% or 6.1% over two years, but not in a year after a change of ownership. A transfer to a child who occupies the property as a principal residence is excluded from “change of ownership” until the first later tax year the child no longer qualifies for the head-of-household exemption; then the property is valued at its current and correct value. We saw the statute text only in excerpts, not on the state’s own site.

Source: N.M. Stat. § 7-36-21.2 (text as excerpted by Justia).

South Carolina: Reappraisal on transfer; child exception for 4% residence

A conveyance by will or intestate succession is an assessable transfer that triggers reappraisal, except to the decedent’s spouse, or to a child where the decedent had no spouse at death and the property is subject to the 4% assessment ratio (legal residence). A later conveyance by that child is not exempt.

Source: S.C. Code § 12-37-3150.

Oklahoma: Cap ends when title transfers

The 3% (homestead) or 5% annual limit on fair cash value does not apply in a year when title is transferred, changed or conveyed to another person; the property is then assessed at fair cash value. The Tax Commission rules list transfers that do not count.

Source: Okla. Const. art. X, § 8B; OAC 710:10-1-3.

Arizona: Cap does not depend on ownership in the cited section

Limited property value is the prior year’s limited value plus 5%, not above full cash value. The section cited has no sale or transfer trigger.

Source: Ariz. Rev. Stat. § 42-13301.

Nevada: Tax-bill cap; ownership change not a condition in the statute

For a single-family primary residence the tax bill may not rise more than 3% over the prior year (or a lower general cap) from assessed-value growth. The text names improvements and changes in use as exclusions, not a sale or inheritance. The owner must occupy it as a primary residence.

Source: Nev. Rev. Stat. § 361.4723.

Oregon: Maximum assessed value grows at most 3% a year; sale and inheritance not confirmed

Under Measure 50, maximum assessed value (MAV) for most property grows by no more than 3% a year, and assessed value is the lesser of MAV and real market value. The Department of Revenue manual we read lists exception events such as new construction, rezoning and property-line changes. We did not find a passage in the manual on sales or inheritance, so we could not confirm how an ownership change affects MAV.

Source: Oregon Dept. of Revenue, Maximum Assessed Value Manual (150-303-438).

Washington: Annual revaluation, no ownership-based cap

Real property is revalued at 100% of true and fair value, with revaluation at least every year. Inheritance does not change this.

Source: RCW 84.40.030; WA Dept. of Revenue, Revaluation.

The other 39 jurisdictions

Alabama: Assessment cap continues for family transfers at death

After a county-wide reappraisal, Class II and III property may not rise more than 7% a year in assessed value. The cap does not apply after a change in ownership, but the enrolled 2024 act excepts transfers between spouses or family members for no or nominal consideration, including upon the death of the owner. The state homestead exemption requires the owner to own and occupy the home on the first day of the tax year, so an heir applies in their own name.

Source: Alabama HB 73 (2024), enrolled text; Alabama Dept. of Revenue, Homestead Exemptions.

Alaska: Annual market assessment; senior exemption tied to the owner

Assessors value property at full and true value as of January 1 of each assessment year, with no ownership-change step in that section. The mandatory exemption for residents 65 or older (and certain disabled veterans and widows or widowers) covers real property the person owns and occupies as a primary residence, so an heir qualifies only on their own facts. Property tax is levied by municipalities and boroughs.

Source: Alaska Stat. § 29.45.110 and § 29.45.030(e).

Arkansas: Caps and freeze tied to owner status; heir carryover not confirmed (partly verified)

Amendment 79 limits the rise in assessed value after a county-wide reappraisal to 5% a year for a homestead used as the taxpayer’s principal residence (10% for other property), and freezes homestead value for owners who are 65 or older or disabled. The Assessment Coordination Division says reappraisal is every four years and that the assessor records the new owner when property is transferred. We could not find a primary source that says whether an heir keeps the prior owner’s cap or freeze. Ask the county assessor.

Source: Ark. Dept. of Finance and Administration, Property Tax Relief and Assessment Coordination FAQ (Ark. Const. amend. 79).

Colorado: Two-year reassessment cycle; senior exemption does not pass to heirs

Colorado statute describes a reassessment cycle in which the value set in the first year carries into the second, with no ownership-change step in the section we read. The senior exemption (50% of the first $200,000 of actual value) requires age 65, 10 years of ownership and 10 years of occupancy; a surviving spouse of a qualifying senior who has not remarried can continue it. Other heirs would apply on their own facts.

Source: C.R.S. § 39-1-104 (2023); Colorado Division of Property Taxation, Senior Property Tax Exemption.

Connecticut: Five-year revaluation; no ownership trigger found (partly verified)

Connecticut requires each town to revalue real property every five years under Conn. Gen. Stat. § 12-62, on a schedule set by the Office of Policy and Management. Assessments carry over between revaluations; the provisions we read tie reassessment to the revaluation schedule, new construction and certain damage, not to a change of ownership.

Source: Conn. Gen. Stat. § 12-62; OPM revaluation dates by town.

Delaware: Fair market value as of county base year; reassessed at least every 5 years

Property is assessed at fair market value as of the most recent reassessment base year in the county, and each county must reassess all real property at least once every 5 years. The section has no ownership-change trigger.

Source: 9 Del. C. § 8306.

District of Columbia: 10% credit tied to the homestead deduction; heir must claim

The owner-occupant credit limits growth in taxable assessment to 110% of the prior year (102% for some seniors) but only for property receiving the homestead deduction. The credit does not apply if the property was transferred for consideration to a new owner in the prior year, and it ends after the half-year in which the entire interest passes to an owner who no longer qualifies as a homestead. An heir applies for their own homestead deduction.

Source: D.C. Code § 47-864; D.C. Office of Tax and Revenue, Real Property Tax Reliefs, Credits and Deductions.

Georgia: Floating homestead exemption restarts for a new owner

Under HB 581 (2024), a homestead exemption freezes assessed value growth to an inflation index from a base year, unless a local government opted out. No exemption transfers to a later owner except that a surviving spouse continues it while occupying the home. For anyone else, the base year is the assessed value for the year before the exemption is first granted to them.

Source: Ga. HB 581 (2024), enrolled text; Georgia Dept. of Revenue, Floating Homestead Exemption overview.

Hawaii: County-level; Honolulu home exemption must be claimed by the new owner (partly verified)

Counties assess property. In Honolulu County the home exemption shown for a newly acquired property is the seller’s for the current tax year, and the new owner must file a claim by September 30 for later years; without it the property is taxed at a higher residential rate. We read only Honolulu’s Real Property Assessment Division FAQ; other counties set their own procedures.

Source: Honolulu Real Property Assessment Division, Exemption FAQ.

Idaho: Homeowner’s exemption requires an owner-occupant; heir applies

The homeowner’s exemption (a percentage of assessed value up to a dollar cap) applies only if the homestead is owner-occupied and used as the owner’s primary dwelling place. An heir who moves in applies to the county assessor in their own name.

Source: Idaho Code § 63-602G; Idaho State Tax Commission, Homeowner’s Exemption.

Illinois: Four-year general assessment outside Cook County; exemptions claimed by owner (partly verified)

For counties under 3 million people, general assessments run on a four-year cycle (35 ILCS 200/9-215); Cook County assesses on its own three-year rotation by township. The provisions we read do not make a change of ownership an assessment trigger. Homestead exemptions are claimed by the owner of record.

Source: 35 ILCS 200/9-215; Cook County Assessor, Exemptions.

Indiana: 1% cap applies only to a homestead; heir must claim the deduction

Indiana’s circuit breaker caps property tax at 1% of assessed value for homestead property (a principal place of residence), 2% for other residential property and agricultural land and 3% for nonresidential property. An heir who owns and lives in the home must file for the homestead standard deduction to be treated as a homestead.

Source: Indiana DLGF, Circuit Breaker Caps fact sheet (Ind. Code § 6-1.1-20.6).

Iowa: Residential growth limit applies to the class, not the owner

All property is valued at market value, and growth in residential assessed value is held to the statewide assessment limitation (3% under the current rules) set for the class. The section has no provision that turns on a change of ownership.

Source: Iowa Code § 441.21; Iowa Dept. of Revenue, Assessment Limitations.

Kansas: Fair market value standard; no ownership trigger in the definition

Kansas appraises taxable property at fair market value, defined in K.S.A. 79-503a as the amount a willing buyer would pay a willing seller. The section has no provision keyed to inheritance or a change of ownership.

Source: K.S.A. 79-503a.

Kentucky: Annual revaluation possible; homestead exemption requires an owner 65 or older

Kentucky values real property at fair cash value as of January 1; all parcels are subject to revaluation each year and must be inspected at least every four years. The homestead exemption requires the owner to be 65 or older (or disabled) and to apply, so an heir who qualifies applies on their own.

Source: Kentucky Dept. of Revenue, The Assessment Process for Real Property; KRS 132.810.

Louisiana: Four-year reappraisal; phase-in ends on transfer

The constitution requires reappraisal at intervals of not more than four years. For homestead-exempt residential property, a rise of more than 50% in assessed value after reappraisal is phased in over four years, and that phase-in ceases on transfer or conveyance of ownership, after which tax is calculated on the full assessed value. The homestead exemption covers the first $7,500 of assessed value of property owned and occupied.

Source: La. Const. art. VII, §§ 18 and 20.

Maine: Annual April 1 valuation; homestead exemption requires 12 months of ownership

Assessors value property each April 1. The homestead exemption applies to the homestead of a permanent resident who has owned a homestead in Maine for the preceding 12 months, so an heir who has not yet held title for that long may not qualify for the first year.

Source: 36 M.R.S. §§ 708 and 683.

Massachusetts: Annual fair cash valuation; no ownership trigger found

Assessors in each city and town make a fair cash valuation of all taxable property. The section has no provision that depends on who owns the property.

Source: M.G.L. c. 59, § 38.

Minnesota: Homestead classification can pass to a relative who lives there; must apply

Residential property occupied as a homestead by a relative of the owner (including a parent, child, grandchild or sibling) is classified as a homestead to the extent it would be if the related owner lived there. Homestead status generally requires an application to the assessor by statutory deadlines.

Source: Minn. Stat. § 273.124.

Mississippi: Annual true-value determination; no residential cap or transfer step in section

The true value of each class of property is determined annually using the income, cost and market approaches set by the Department of Revenue. The only variation limit in the section applies to agricultural land. Nothing in the section turns on a transfer of ownership.

Source: Miss. Code § 27-35-50 (2025).

Missouri: Two-year cycle; ownership change does not start a new valuation

New assessed values are set as of January 1 of each odd-numbered year and apply in the following even-numbered year, except for new construction and improvements. The section has no ownership-change step.

Source: Mo. Rev. Stat. § 137.115.

Montana: Two-year reappraisal cycle; no ownership trigger in the cycle statute

Class four (residential) property is reappraised on a two-year cycle, with the reappraisal complete on December 31 of every second year. The statute sets the cycle and has no ownership-change provision.

Source: Mont. Code Ann. § 15-7-111.

Nebraska: Actual-value standard; no ownership trigger in the statute

Real property is valued at its actual value (agricultural and horticultural land at a stated percentage of actual value). The section has no provision that depends on a change of ownership.

Source: Neb. Rev. Stat. § 77-201.

New Hampshire: Market value; reappraisal at least every fifth year

Taxable property is assessed at market value (full and true value), and municipalities must reappraise so assessments are at full and true value at least as often as every fifth year. Neither section turns on a change of ownership.

Source: N.H. RSA 75:1 and 75:8-a.

New Jersey: Annual true value; a sale alone is not an assessment trigger (partly verified)

Assessors determine true value as of October 1 each year. Under New Jersey case law a sale alone may not be used to raise one property’s assessment (“spot” assessment); changes come through a revaluation or approved reassessment program. We read the Division of Taxation revaluation brochure and the statute text as quoted in search results.

Source: N.J.S.A. 54:4-23; NJ Division of Taxation, Standards for Valuing Property.

New York: Assessment stays until the municipality reassesses; NYC Class 1 capped (partly verified)

New York City’s Department of Finance states that a Class 1 home’s assessed value cannot increase more than 6% a year or 20% over five years unless the increase comes from new construction or renovation. We read the NYC guide; the statute pages (RPTL 305 and 1805) would not load, so we did not confirm statewide rules from the text.

Source: NYC Dept. of Finance, Class 1 guide (RPTL § 1805).

North Carolina: Reappraisal at least every eight years; elderly exclusion needs an owner who qualifies

Each county must reappraise all real property at least every eighth year. The homestead exclusion for owners 65 or older or disabled is the greater of $25,000 or 50% of appraised value for an owner who meets age, income and residency tests as of January 1, so an heir qualifies only on their own facts.

Source: N.C. Gen. Stat. §§ 105-286 and 105-277.1.

North Dakota: Annual true and full value; homestead credit needs owner who qualifies

Residential and commercial property is assessed at true and full (market) value, with assessed value 50% of that. The homestead credit goes to owner-occupants who are 65 or older or permanently and totally disabled and meet an income test; inherited money does not count as income for the credit.

Source: N.D. Cent. Code § 57-02-01; N.D. Tax Commissioner guidelines on property assessment and homestead credit.

Ohio: Six-year reappraisal, three-year update; homestead reduction tied to owner

Counties complete a sexennial reappraisal and an update in the third year after it. The homestead reduction applies to a person 65 or older or disabled who owns and occupies the home, or in some cases a surviving spouse aged 59 to 64 of a person who qualified; an heir otherwise applies on their own facts.

Source: Ohio Rev. Code §§ 5715.24 and 323.152.

Pennsylvania: A sale or inheritance alone cannot trigger reassessment

Pennsylvania counties assess on their own schedules. A county may change an assessment through countywide reassessment, appeal, physical change or change in use; the sale of a property alone cannot trigger a change of assessment (“spot reassessment”). An heir who lives in the home may apply to the county for the homestead exclusion.

Source: Pa. Local Government Commission, Real Estate Assessment Process overview; PA DCED, Homestead Exclusion.

Rhode Island: Revaluation every nine years with updates every three

Each city and town must conduct a revaluation within nine years of the prior one and a statistical update every three years. The section sets the schedule and has no ownership-change trigger.

Source: R.I. Gen. Laws § 44-5-11.6.

South Dakota: Annual market assessment; per-home cap bills not enacted (partly verified)

Real property is listed and assessed annually at its value on November 1. The 2025 session law limits growth in each county’s total owner-occupied assessed value to 3% for taxes payable in 2027 to 2031, not each home. A 2026 bill that would have capped each home at 3% and reassessed at market value on any ownership change (SB 216) was deferred in committee on Feb. 23, 2026. We did not confirm the outcome of a similar bill, HB 1036.

Source: S.D. Codified Laws § 10-6-105 (as shown in 2026 HB 1036); 2025 SB 216; Senate Taxation minutes, Feb. 23, 2026.

Tennessee: Reappraisal every 4 to 6 years; state tax relief tied to the owner

Counties reappraise on 4, 5 or 6 year cycles overseen by the Division of Property Assessments. State tax relief goes to low-income elderly, low-income disabled, disabled veteran owners and surviving spouses of disabled veterans; the elderly category requires the applicant to own the home as a primary residence.

Source: Tennessee Comptroller, Property Tax Functions; Tax Relief training materials (2024).

Utah: Primary residence exemption follows occupancy; heir must occupy

A home occupied as a primary residence for at least 183 consecutive days in the year generally receives a 45% exemption from taxable value. The owner must notify the county when a property stops qualifying, so an heir who lives in the home generally qualifies on their own occupancy.

Source: Utah State Tax Commission, Residential Exemption FAQ and Primary Residential Exemption page.

Vermont: Homestead classification lasts until next April for a decedent’s estate

An estate may continue homestead classification until the following April if the property was the deceased owner’s homestead at death and is not rented. An heir who lives there files their own homestead declaration.

Source: Vermont Dept. of Taxes, Homestead Declaration: Special Situations.

Virginia: Local reassessment cycle; 100% fair market value

All general reassessments or annual assessments are made at 100% of fair market value. Counties conduct a general reassessment every four years (every three by majority vote; smaller counties may use five or six). No ownership-change trigger appears in these sections.

Source: Va. Code §§ 58.1-3201 and 58.1-3252.

West Virginia: Annual assessment at 60% of true and actual value

All property other than public service businesses is assessed annually as of July 1 at 60% of its true and actual value. The section has no ownership-change step.

Source: W. Va. Code § 11-3-1.

Wisconsin: Annual market-value assessment; lottery credit needs primary residence

Real property is valued at the full value that could ordinarily be obtained at private sale, as of January 1. The lottery and gaming credit requires a primary residence on January 1; a new owner may apply if the previous owner used it as a primary residence on that date.

Source: Wis. Stat. § 70.32; Wisconsin DOR, Lottery and Gaming Credit FAQ.

Wyoming: Annual valuation; residential assessed at 9.5% of fair market value

County assessors update property values annually and must review each property’s characteristics at least once every six years. Residential property is assessed at 9.5% of fair market value. Nothing we read ties the assessment to a change of ownership.

Source: Wyo. Stat. § 39-11-101 et seq.; Wyoming Dept. of Revenue, Residential.

All states: current tax bills and inheritance rule status

The first four columns come from the Census Bureau. “Verified” in the last column means we read the statute or agency source for that state, linked above. “Partly verified” means we read only part of the primary source (for example, the statute page would not load and we relied on an excerpt, or we read only one county’s guidance); the state notes above say what we could not confirm.

Source for columns 2 to 4: U.S. Census Bureau, American Community Survey 2024 1-year estimates, tables B25077 and B25103. Median tax is for owner-occupied housing units and includes homes with and without a mortgage; the value and tax medians are separate medians, so the percentage is an approximation.

What this means if you’re planning

• Know your state’s rule before the deed changes. Whether an heir inherits the old assessment, a capped bill or a full reassessment can matter as much as the sale price.
• Look for filing deadlines. California’s parent-child exclusion requires a homeowners’ exemption claim within one year and an exclusion claim within three years of the transfer, or before a transfer to a third party. Other states have similar claim windows.
• Occupancy matters in several states. California, New Mexico, Maryland and Nevada all connect a benefit to the heir living in the home.
• How the home is held can change the answer. Michigan, South Carolina and New Mexico each treat transfers to and from trusts differently from transfers by will, and some trust transfers are excluded.
• Property tax is separate from other costs of inheriting a house. For the income-tax side, see the step-up in basis by state. For home values, see inherited home value by state. A second-state property adds its own probate issues.

Related guides: Avoiding probate · California transfer-on-death deed · Florida lady bird deed · Deed theft watch

Methodology

Tax and value data. U.S. Census Bureau, American Community Survey 2024 1-year estimates via the Census Data API: B25103 (median real estate taxes paid, owner-occupied housing units) and B25077 (median value, owner-occupied housing units), 50 states and D.C., with the U.S. total shown for comparison. Puerto Rico is excluded. Margins of error are in the CSV download.

Tax as a percentage of value is median tax divided by median value for the same state. Because they are separate medians for the same universe, the percentage is a rough indicator, not an effective rate for any home.

State rules. We read the cited statute, constitution provision or agency page for each state on Oct. 11, 2026. For 42 jurisdictions we read the source text ourselves. For 9 we could not: New Mexico (we saw the statute only in excerpts) and Oregon (the manual we read did not address sales or inheritance), plus Arkansas (we found no primary source on whether an heir keeps a cap or freeze), Connecticut and Illinois (the legislature’s site would not load for us, so we used excerpts of the official text), New Jersey and New York (we read an agency guide and saw the statute only in excerpts), Hawaii (we read Honolulu County guidance only) and South Dakota (we confirmed the 2025 law and one 2026 bill’s fate but not another bill’s outcome). We summarize the sections we read. Local rules, local exemptions (senior, disability, veteran) and recent amendments we did not read may apply.

What this doesn’t measure. How often homes are reassessed after inheritance, what a given heir will pay, or any local exemptions.

Frequently asked questions

Does inheriting a house trigger a property tax increase?

It depends on the state. In states that reassess at a change of ownership, it can. Some states exclude transfers to a spouse or to children who live in the home. Others do not reassess because of ownership at all. Check with the county assessor before the transfer if you can.

What is California Proposition 19?

A 2020 ballot measure that limits when a parent’s home can pass to a child without reassessment. The child must make it a principal residence, and the excluded amount is capped at the old taxable value plus an inflation-adjusted $1 million ($1,044,586 for transfers from Feb. 16, 2025 through Feb. 15, 2027).

Does Texas reset property taxes when you inherit a home?

Texas caps annual increases in a homestead’s appraised value at 10% while the property keeps its residence homestead exemption. Per the Texas Comptroller, the limit expires on January 1 of the tax year after the owner no longer qualifies for the exemption. Heir property (acquired by will, transfer on death deed or intestacy) can qualify for the homestead exemption if an owner claims it as a residence homestead.

Why are nine states marked “partly verified”?

We list a rule only when we read it in a statute or on a state agency page. For nine states we could read only part of the primary source, and we say which part we could not confirm instead of guessing.

Do I have to claim a homestead or senior exemption again after inheriting a house?

In most states we read, yes. These exemptions generally belong to a person who owns and lives in the home, so an heir files in their own name. Surviving spouses are often treated differently, and the rules vary by state.

Is this tax advice?

No. It is educational research. A county assessor or tax professional can tell you how your state treats your property.

Sources

Public-domain government data and official state/federal pages only. No KFF, Justice in Aging or AARP. No DataForSEO.

Data (pulled 2026-10-11)

• U.S. Census Bureau, ACS 2024 1-year, B25103 (median real estate taxes paid) and B25077 (median value), owner-occupied housing units; states, DC, US: https://api.census.gov/data/2024/acs/acs1 .

State rules (checked 2026-10-11)

One primary source per state shown here; the the CSV download on this page column rule_url has the same link, and rule_source names the statute or agency page. Status ‘Verified’ = we read the primary text; ‘Partly verified’ = only part of it (see rule_summary).

• AL (Verified): Alabama HB 73 (2024), enrolled text; Alabama Dept. of Revenue, Homestead Exemptions – https://www.revenue.alabama.gov/wp-content/uploads/2025/03/HB73.pdf
• AK (Verified): Alaska Stat. § 29.45.110 and § 29.45.030(e) – https://www.akleg.gov/basis/statutes.asp?media=print&secStart=29.45.110&secEnd=29.45.110
• AZ (Verified): Ariz. Rev. Stat. § 42-13301 – https://www.azleg.gov/ars/42/13301.htm (full text read.)
• AR (Partly verified): Ark. Dept. of Finance and Administration, Property Tax Relief and Assessment Coordination FAQ (Ark. Const. amend. 79) – https://www.dfa.arkansas.gov/service/assessment-coordination-division-faqs/ (also DFA property tax relief https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/real-property/property-tax-relief/)
• CA (Verified): BOE Prop 19 page and Pub. 801; Cal. Rev. & Tax. Code § 63.2 – https://boe.ca.gov/prop19/ (also BOE Pub. 801 https://www.boe.ca.gov/pdf/pub801.pdf; BOE news release NR 25-02 https://boe.ca.gov/news/2025/nr-25-02.htm; Cal. Rev. & Tax. Code § 63.2 as cited by BOE (leginfo returned 403 to our fetch).)
• CO (Verified): C.R.S. § 39-1-104 (2023); Colorado Division of Property Taxation, Senior Property Tax Exemption – https://dpt.colorado.gov/senior-property-tax-exemption (C.R.S. title 39 (2023) PDF read.)
• CT (Partly verified): Conn. Gen. Stat. § 12-62; OPM revaluation dates by town – https://www.cga.ct.gov/current/pub/chap_203.htm (cga.ct.gov and ilga.gov do not load from our server; used search excerpts of the official text.)
• DE (Verified): 9 Del. C. § 8306 – https://delcode.delaware.gov/title9/c083/sc01/
• DC (Verified): D.C. Code § 47-864; D.C. Office of Tax and Revenue, Real Property Tax Reliefs, Credits and Deductions – https://code.dccouncil.gov/us/dc/council/code/sections/47-864
• FL (Verified): Fla. Stat. § 193.155 – http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0193/Sections/0193.155.html (full statute text read on Online Sunshine; history shows ch. 2026-239, first applies to the 2027 roll.)
• GA (Verified): Ga. HB 581 (2024), enrolled text; Georgia Dept. of Revenue, Floating Homestead Exemption overview – https://gov.georgia.gov/document/2024-signed-legislation/hb-581/download (also Georgia DOR overview https://dor.georgia.gov/document/document/overview-floating-homestead-exemption-and-annual-inflationary-index-rate/download)
• HI (Partly verified): Honolulu Real Property Assessment Division, Exemption FAQ – https://realproperty.honolulu.gov/tax-relief-and-forms/exemptions/exemption-faq/ (Honolulu County only.)
• ID (Verified): Idaho Code § 63-602G; Idaho State Tax Commission, Homeowner’s Exemption – https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH6/SECT63-602G
• IL (Partly verified): 35 ILCS 200/9-215; Cook County Assessor, Exemptions – https://www.ilga.gov/documents/legislation/ilcs/documents/003502000K9-215.htm (also Cook County Assessor https://www.cookcountyassessoril.gov/exemptions)
• IN (Verified): Indiana DLGF, Circuit Breaker Caps fact sheet (Ind. Code § 6-1.1-20.6) – https://www.in.gov/dlgf/files/user-guides/251113-Fact-Sheet-Circuit-Breaker-Caps.pdf
• IA (Verified): Iowa Code § 441.21; Iowa Dept. of Revenue, Assessment Limitations – https://www.legis.iowa.gov/docs/code/2026/441.21.pdf
• KS (Verified): K.S.A. 79-503a – https://www.ksrevisor.gov/statutes/chapters/ch79/079_005_0003a.html
• KY (Verified): Kentucky Dept. of Revenue, The Assessment Process for Real Property; KRS 132.810 – https://revenue.ky.gov/Property/Pages/TheAssessmentProcessforRealProperty.aspx
• LA (Verified): La. Const. art. VII, §§ 18 and 20 – https://senate.la.gov/Documents/Constitution/Article7.html
• ME (Verified): 36 M.R.S. §§ 708 and 683 – https://legislature.maine.gov/statutes/36/title36sec683.html
• MD (Verified): Md. Code, Tax-Property § 9-105 – https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=9-105&enactments=false (full statute text read.)
• MA (Verified): M.G.L. c. 59, § 38 – https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter59/Section38
• MI (Verified): Mich. Comp. Laws § 211.27a – https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-27a (full MCL text read.)
• MN (Verified): Minn. Stat. § 273.124 – https://www.revisor.mn.gov/statutes/cite/273.124
• MS (Verified): Miss. Code § 27-35-50 (2025) – https://law.justia.com/codes/mississippi/title-27/chapter-35/article-1/section-27-35-50/ (statute text read on Justia mirror (fetched with a browser-style fetch).)
• MO (Verified): Mo. Rev. Stat. § 137.115 – https://revisor.mo.gov/main/OneSection.aspx?section=137.115
• MT (Verified): Mont. Code Ann. § 15-7-111 – https://mca.legmt.gov/bills/mca/title_0150/chapter_0070/part_0010/section_0110/0150-0070-0010-0110.html
• NE (Verified): Neb. Rev. Stat. § 77-201 – https://nebraskalegislature.gov/laws/statutes.php?statute=77-201
• NV (Verified): Nev. Rev. Stat. § 361.4723 – https://nevada.public.law/statutes/nrs_361.4723 (statute text read on a mirror site (nevada.public.law).)
• NH (Verified): N.H. RSA 75:1 and 75:8-a – https://gc.nh.gov/rsa/html/V/75/75-8-a.htm
• NJ (Partly verified): N.J.S.A. 54:4-23; NJ Division of Taxation, Standards for Valuing Property – https://www.nj.gov/treasury/taxation/pdf/lpt/revaluationbrochure.pdf (statute 54:4-23 seen only in search excerpts (Justia: https://law.justia.com/codes/new-jersey/title-54/section-54-4-23/).)
• NM (Partly verified): N.M. Stat. § 7-36-21.2 (text as excerpted by Justia) – https://law.justia.com/codes/new-mexico/chapter-7/article-36/section-7-36-21-2/ (state site did not return the section; Justia excerpt only.)
• NY (Partly verified): NYC Dept. of Finance, Class 1 guide (RPTL § 1805) – https://www.nyc.gov/assets/finance/downloads/pdf/brochures/class_1_guide.pdf (RPTL 305 and 1805 pages returned 403; NYC Class 1 guide read.)
• NC (Verified): N.C. Gen. Stat. §§ 105-286 and 105-277.1 – https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-286.html
• ND (Verified): N.D. Cent. Code § 57-02-01; N.D. Tax Commissioner guidelines on property assessment and homestead credit – https://www.tax.nd.gov/sites/www/files/documents/guidelines/property-tax/assessmenttermsandconcepts.pdf
• OH (Verified): Ohio Rev. Code §§ 5715.24 and 323.152 – https://codes.ohio.gov/ohio-revised-code/section-5715.24
• OK (Verified): Okla. Const. art. X, § 8B; OAC 710:10-1-3 – https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=85045 (also OAC 710:10-1-3 https://www.law.cornell.edu/regulations/oklahoma/OAC-710-10-1-3)
• OR (Partly verified): Oregon Dept. of Revenue, Maximum Assessed Value Manual (150-303-438) – https://www.oregon.gov/DOR/forms/FormsPubs/maximum-assessed-value-manual_303-438.pdf (manual read; no sale/inheritance passage found.)
• PA (Verified): Pa. Local Government Commission, Real Estate Assessment Process overview; PA DCED, Homestead Exclusion – https://www.lgc.state.pa.us/getfile.cfm?file=%2FReports%2Fdeskbook2025%2FTaxation+and+Finance+-+01+-+Real+Estate+Assessment.pdf
• RI (Verified): R.I. Gen. Laws § 44-5-11.6 – https://webserver.rilegislature.gov/Statutes/TITLE44/44-5/44-5-11.6.htm
• SC (Verified): S.C. Code § 12-37-3150 – https://www.scstatehouse.gov/code/t12c037.php (full section read.)
• SD (Partly verified): S.D. Codified Laws § 10-6-105 (as shown in 2026 HB 1036); 2025 SB 216; Senate Taxation minutes, Feb. 23, 2026 – https://mylrc.sdlegislature.gov/api/Documents/Minutes/304302.pdf?Year=2026 (also 2025 SB 216 session law https://mylrc.sdlegislature.gov/api/Documents/SessionLaw/284490.pdf?Year=2025 and 2026 HB 1036 https://mylrc.sdlegislature.gov/api/Documents/293023.pdf)
• TN (Verified): Tennessee Comptroller, Property Tax Functions; Tax Relief training materials (2024) – https://comptroller.tn.gov/about-us/learn-about-our-office/property-tax-functions.html
• TX (Verified): Texas Comptroller, Valuing Property and Property Tax Exemptions (Tex. Tax Code § 23.23) – https://comptroller.texas.gov/taxes/property-tax/valuing-property.php (Comptroller pages read; statute text itself not read. Also https://comptroller.texas.gov/taxes/property-tax/exemptions/)
• UT (Verified): Utah State Tax Commission, Residential Exemption FAQ and Primary Residential Exemption page – https://files.tax.utah.gov/propertytax/media/residential-exemption-faq.pdf
• VT (Verified): Vermont Dept. of Taxes, Homestead Declaration: Special Situations – https://tax.vermont.gov/property-owners/homestead-declaration/special-situations
• VA (Verified): Va. Code §§ 58.1-3201 and 58.1-3252 – https://law.lis.virginia.gov/vacode/title58.1/chapter32/section58.1-3252/
• WA (Verified): RCW 84.40.030; WA Dept. of Revenue, Revaluation – https://propertytax.dor.wa.gov/programs/revaluation (also RCW 84.40.030 https://app.leg.wa.gov/rcw/default.aspx?cite=84.40.030 (read).)
• WV (Verified): W. Va. Code § 11-3-1 – https://code.wvlegislature.gov/11-3-1/
• WI (Verified): Wis. Stat. § 70.32; Wisconsin DOR, Lottery and Gaming Credit FAQ – https://docs.legis.wisconsin.gov/statutes/statutes/70/32
• WY (Verified): Wyo. Stat. § 39-11-101 et seq.; Wyoming Dept. of Revenue, Residential – https://wyo-prop-div.wyo.gov/residential

Cite this data

You’re welcome to reuse the table with a link back to this page. Census data are public.

Published October 11, 2026 by Family Estate Guide. Data vintage: Census ACS 2024 1-year estimates. State rules checked Oct. 11, 2026 (42 of 51 jurisdictions fully verified; 9 partly). Editorial standards.