Rules vary from state to state, as well as from federal estate tax laws. While some states, such as Delaware and Hawaii, follow the federal exclusion amount ($11,180,000 for 2018), others do not. The latter category includes Illinois ($4 million), Massachusetts ($1 million), Compare relative tax rates across the U.S. based on the lowest, average, or highest tax brackets. Hover over any state for tax rates, and click for more detailed information. Scroll down for a list of income tax rates by state. Because the calculations used to determine property taxes vary widely from county to county, the best way to compare property taxes on a large scale is by using aggregate data. On Tax-Rates.org, our data allows you to compare property taxes across states and counties by median property tax in dollars, median property tax as percentage of home value, and several other benchmarks.