Property taxes are the largest source of revenue for over half of the 50 largest cities, but to a lesser degree than for other local governments. Consumption taxes, even though they are highly regressive, are the second-largest source of city revenue overall. Income taxes are important in a few cities, but generally an underutilized and overlooked source of progressive local revenues. Fines and fees are not the major source of revenue for any city, but some places seem overly reliant on these highly regressive revenues. In a few cities, no one source of revenue predominates.
Where America's biggest cities get their tax revenue
Markers are colored by each city's dominant local tax. Click for the full breakdown.
- Property
- Sales
- Income
- Licenses
| City | State | Property Tax | Sales Tax | Income Tax | Licenses |
|---|---|---|---|---|---|
| New York City | New York | 47% | 15% | 37% | 1% |
| Los Angeles | California | 49% | 36% | 0% | 16% |
| Chicago | Illinois | 44% | 53% | 0% | 4% |
| Houston | Texas | 56% | 37% | 0% | 7% |
| Phoenix | Arizona | 17% | 73% | 0% | 9% |
| Philadelphia | Pennsylvania | 23% | 16% | 60% | 2% |
| San Antonio | Texas | 52% | 42% | 0% | 6% |
| San Diego | California | 43% | 54% | 0% | 3% |
| Dallas | Texas | 70% | 27% | 0% | 3% |
| Jacksonville | Florida | 61% | 30% | 0% | 9% |
| Fort Worth | Texas | 58% | 36% | 0% | 6% |
| San Jose | California | 53% | 30% | 0% | 18% |
| Austin | Texas | 56% | 39% | 0% | 5% |
| Charlotte | North Carolina | 65% | 28% | 0% | 7% |
| Columbus | Ohio | 5% | 2% | 90% | 3% |
| Indianapolis | Indiana | 51% | 6% | 41% | 2% |
| San Francisco | California | 59% | 15% | 0% | 26% |
| Seattle | Washington | 44% | 37% | 0% | 20% |
| Denver | Colorado | 30% | 63% | 0% | 6% |
| Oklahoma City | Oklahoma | 14% | 77% | 0% | 9% |
| Nashville | Tennessee | 63% | 35% | 0% | 2% |
| El Paso | Texas | 55% | 43% | 0% | 2% |
| Las Vegas | Nevada | 56% | 22% | 0% | 21% |
| Boston | Massachusetts | 92% | 4% | 0% | 4% |
| Detroit | Michigan | 32% | 29% | 36% | 4% |
| Louisville | Kentucky | 25% | 13% | 60% | 2% |
| Portland | Oregon | 55% | 24% | 0% | 21% |
| Memphis | Tennessee | 60% | 39% | 0% | 1% |
| Baltimore | Maryland | 64% | 9% | 25% | 1% |
| Milwaukee | Wisconsin | 96% | 0% | 0% | 4% |
| Albuquerque | New Mexico | 34% | 63% | 0% | 3% |
| Tucson | Arizona | 16% | 77% | 0% | 7% |
| Fresno | California | 37% | 55% | 0% | 8% |
| Sacramento | California | 36% | 53% | 0% | 11% |
| Atlanta | Georgia | 60% | 22% | 0% | 18% |
| Mesa | Arizona | 12% | 73% | 0% | 14% |
| Kansas City | Missouri | 20% | 43% | 36% | 1% |
| Raleigh | North Carolina | 64% | 30% | 0% | 7% |
| Colorado Springs | Colorado | 13% | 86% | 0% | 1% |
| Omaha | Nebraska | 52% | 36% | 0% | 12% |
| Miami | Florida | 73% | 12% | 0% | 15% |
| Virginia Beach | Virginia | 70% | 25% | 0% | 5% |
| Long Beach | California | 38% | 44% | 0% | 17% |
| Oakland | California | 59% | 21% | 0% | 21% |
| Minneapolis | Minnesota | 76% | 15% | 0% | 9% |
| Bakersfield | California | 27% | 70% | 0% | 3% |
| Tulsa | Oklahoma | 16% | 82% | 0% | 2% |
| Tampa | Florida | 57% | 28% | 0% | 14% |
| Arlington | Texas | 46% | 52% | 0% | 3% |
| Aurora | Colorado | 22% | 73% | 0% | 5% |
| State | Property Tax | Sales Tax | Income Tax | Licenses |
|---|---|---|---|---|
| Arizona | 58% | 38% | 0% | 4% |
| California | 69% | 24% | 0% | 8% |
| Colorado | 62% | 35% | 0% | 3% |
| Florida | 76% | 18% | 0% | 6% |
| Georgia | 65% | 32% | 0% | 3% |
| Illinois | 81% | 17% | 0% | 2% |
| Indiana | 69% | 2% | 27% | 2% |
| Kentucky | 56% | 13% | 30% | 2% |
| Maryland | 59% | 4% | 36% | 2% |
| Massachusetts | 95% | 2% | 0% | 2% |
| Michigan | 91% | 2% | 4% | 2% |
| Minnesota | 92% | 6% | 0% | 3% |
| Missouri | 61% | 30% | 4% | 5% |
| Nebraska | 81% | 10% | 0% | 9% |
| Nevada | 50% | 40% | 0% | 10% |
| New Mexico | 53% | 45% | 0% | 1% |
| New York | 58% | 19% | 21% | 1% |
| North Carolina | 70% | 28% | 0% | 3% |
| Ohio | 64% | 11% | 23% | 2% |
| Oklahoma | 54% | 44% | 0% | 2% |
| Oregon | 76% | 8% | 9% | 7% |
| Pennsylvania | 71% | 5% | 20% | 4% |
| Tennessee | 67% | 30% | 0% | 3% |
| Texas | 83% | 16% | 0% | 1% |
| Virginia | 79% | 15% | 0% | 5% |
| Washington | 55% | 39% | 0% | 6% |
| Wisconsin | 92% | 6% | 0% | 2% |
For more, see how the 50 largest American cities raise revenue and what that means for tax equity.
