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Property Tax Exemption Data for U.S. Cities

Governing compiled property assessment statistics from local assessment offices and finance departments for the 20 most populous U.S. cities with available data. Exempt property totals listed include government parcels unless otherwise indicated. Figures are not comparable between most cities because assessment offices collect data differently and have varying assessment cycles.

Assessed values listed in million dollars

CityYearTaxable ParcelsFully Exempt ParcelsTotal Assessed ValueExempt Assessed ValueTotal % ExemptYearTaxable ParcelsFully Exempt ParcelsTotal Assessed ValueExempt Assessed ValueTotal % ExemptSource
Austin, Texas2011237,7538,393$88,006$10,86912.4%2006220,5187,293$67,620$8,13612.0%Travis Central Appraisal District: Certified totals report
Baltimore, Md.2012217,86318,774$49,897$15,13030.3%2006217,38217,467$34,719$8,92425.7%City of Baltimore, Bureau of Budget and Management Research
Boston, Mass.2012153,8078,347$118,784$34,80029.3%2007143,1538,709$110,458$27,45724.9%City of Boston Assessing Department
Charlotte, N.C.2011502,6055,929$98,961$12,61412.7%2006596,7584,738$75,041$8,77111.7%Mecklenburg County Government
Columbus, Ohio2011254,30119,073$19,606$5,59628.5%2006247,0588,980$18,857$4,08121.6%Franklin County Auditor's Office
Dallas, Texas2011361,37615,060$100,232$23,44523.4%2006372,13413,652$96,011$20,92321.8%Dallas Central Appraisal District
Denver, Colo.2011226,00918,487$14,190$3,97928.0%2006221,33219,016$11,463$3,14427.4%City & County of Denver, Division of Assessment
Fort Worth, Texas2011299,2238,576$46,535$12,06525.9%2006236,95911,436$37,762$10,49327.8%Tarrant Appraisal District
Houston, Texas2011566,69540,476$165,002$42,69225.9%2006571,53635,845$130,248$31,09123.9%Harris County Appraisal District
Indianapolis (Marion County), Ind.2011338,37016,403$61,263$4,5937.5%2007341,10719,267$63,093$4,4527.1%Marion County Assessor's Office
Jacksonville (Duval County), Fla.2011309,74419,169$57,726$16,61528.8%2006293,14216,846$53,729$11,19720.8%Duval County Property Appraiser
New York, N.Y.20111,030,20239,102$255,582$107,95342.2%2006959,35836,952$192,645$82,63142.9%City of New York, Department of Finance
Philadelphia, Pa.2012554,74924,580$18,023$5,57030.9%2006542,67726,849$15,803$4,37227.7%City of Phildelphia, Office of Property Assessment
Phoenix, Ariz.2012475,31121,923$16,214$3,83823.7%2007448,17718,046$14,781$2,45316.6%Maricopa County
Seattle, Wash.2012202,5777,835$142,039$31,56422.2%20061893467,288$109,052$20,06018.4%King County Deptartment of Assessments
Washington, D.C.2011183,62712,464$220,816$81,52836.9%2006--$158,156$59,66537.7%District of Columbia FY 2011 CAFR
California Cities*:
Los Angeles County, Calif.2011--$1,035,951$37,2483.6%2006--$880,439$24,5022.8%Los Angeles County Assessor's Office
San Deigo, Calif.2011369,5201,915$176,120$6,5083.7%2006361,3381,708$153,984$4,3452.8%San Diego County Assessor's Office
San Francisco, Calif.2012199,2844,939$153,449$5,2073.4%2007188,9705,076$115,861$4,0643.5%City & County of San Francisco, Office of the Assessor-Recorder
San Jose, Calif2012239,4101,333$111,321$3,9463.5%2007228,4521,261$101,701$2,8702.8%Santa Clara Office of the County Assessor

*In California, government-owned property is considered "non-taxable" and does not require an exemption, so such properties are not reflected in the listed assessed values. Exempt values shown are only for nonprofits and other owners specifically required to obtain an exemption from the locality or state Board of Equalization.

Assessment offices for Chicago, El Paso, Texas, Memphis, Tenn., and San Antonio, Texas, could not provide total assessed values for exempt properties. The city of Detroit did not respond to a Freedom of Information Act request by the time of publication. Figures exclude personal property unless noted below. Data is current as of the time it was collected earlier this year. Please note that most exempt properties are not assessed annually, and values assigned to exempt parcels in some cities may be out of date.

CITY NOTES:
Austin: Travis Central Appraisal District Chief Appraiser Marya Crigler estimated approximately 10 percent of exempt improvements have not been assigned a value. Homestead cap and productivity loss values, totaling $515,866,682 in 2011, were included in the total assessed value, but are considered neither exempt nor taxable. Figures include personal property.
Baltimore: Listed values refer to the "full cash value," corresponding to the maximum taxable value for a property during a three-year cycle. In FY 2011, 27.3 percent of the total assessed value was exempt.
Boston: Some of the 8,709 exempt parcels in 2007 and 8,347 in 2012 received partial exemptions.
Charlotte: Figures listed include personal property. Government buildings and other untaxed properties accounted for a total appraised value of $10,890,781,928 in 2011 and $7,555,068,900 in 2006, according to data provided by Mecklenburg County Government. Dallas: A small number of city properties outside of the Dallas Central Appraisal District are excluded in 2011 data. The total parcels declined from 2006, in part because of a 2008 law that turned over assessment of outlying parts of the city to other entities.
Fort Worth: Figures do not include cases before arbitration and incomplete accounts.
Indianapolis (Marion County): Exempt assessed values do not include all government-owned properties, which is not assessed in some townships. Assessed values listed include personal property, parcel counts do not.
Los Angeles County: Exempt parcel counts are for both exempt and non-taxable parcels.
Philadelphia: Numbers include abatements. Most recent figures are from 2011 assessments for tax year 2012.
Phoenix: Assessed values are secondary valuations and include personal property.
San Francisco: Exempt parcel counts are for both exempt and non-taxable parcels.
Seattle: Assessed values refer to market values.
Washington: The District of Columbia government reports taxable values rose in recent years, reflecting the commercial property boom in D.C.

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