New Jersey, New Hampshire, Vermont, Connecticut, and New York are each home to some of the highest property tax rates nationwide as well as some of the highest home values. Other states such as Wisconsin, Texas, and Nebraska, however, also have relatively high property tax rates but also below average home values. Hawaii, where the typical owner-occupied housing unit is valued at $528,000 — the highest in the country — also has the lowest effective property tax rate of any state.