So everyone thinks that their property taxes are way too high. But some people can really say that and mean it. Nineteen of the counties with the highest percentage of property tax to income are in either New York or New Jersey. Only two counties (Merrimack County in New Hampshire and Lake County in Illinois) on the Top 21 Highest Property Tax List are located outside of those two states.
(Source: Forbes, Matt Woolsey, 1/23/09)
| Position | County | State | % of Property Tax to Income | Median Tax |
| 19 | Ocean | NJ | 6.5% | $4,025 |
| 19 | Middlesex | NJ | 6.5% | $5,861 |
| 19 | Merrimack | NH | 6.5% | $4,524 |
| 17 | Morris | NJ | 6.7% | $7,281 |
| 17 | Lake | IL | 6.7% | $6,089 |
| 16 | Sussex | NJ | 6.8% | $5,803 |
| 15 | Monmouth | NJ | 6.9% | $6,494 |
| 12 | Somerset | NJ | 7.0% | $7,597 |
| 12 | Warren | NJ | 7.0% | $5,673 |
| 12 | Camden | NJ | 7.0% | $5,311 |
| 11 | Suffolk | NY | 7.2% | $6,763 |
| 9 | Hudson | NJ | 7.5% | $6,007 |
| 9 | Hunterdon | NJ | 7.5% | $8,224 |
| 7 | Putnam | NY | 7.7% | $6,860 |
| 7 | Rockland | NY | 7.7% | $7,535 |
| 5 | Bergen | NJ | 7.8% | $7,797 |
| 5 | Westchester | NY | 7.8% | $8,422 |
| 4 | Nassau | NY | 8.0% | $8,153 |
| 3 | Essex | NJ | 8.1% | $7,535 |
| 2 | Union | NJ | 8.1% | $7,007 |
| 1 | Passic | NJ | 8.5% | $6,928 |
