汽车与房子同属大宗财产，但大家说起 「property tax」，想到的肯定是房产税，而不是汽车的个人财产税（personal property tax）。这也难怪：全美只有 27 个州对汽车征收财产税，另 24 个州/区不收，大致平分秋色。与房产税一样，汽车的财产税也是地方政府征收，不同的郡、市，税率不同。本文统计的是每个州各辖区「平均」对汽车征收的税率；我大弗吉尼亚平均税率高达 4.05%，勇居全美第一。作为爱车人士我很肉疼！
下图中，颜色越深的州平均税率越高；数值单位为% 。淡蓝色州无汽车财产税。
2022 美国各州汽车财产税地图
（制图：美国攻略）
下表以一辆估价为 $25K 的中配 Toyota Camry 为例，计算在各州需要缴纳的财产税。
2022 美国各州汽车个人财产税排行
（来源：Wallet Hub）
| 州 | 平均税率 | 税额 以 $25K 为例 | 排名 |
|---|---|---|---|
| Virginia | 4.05% | $1,012 | 1 |
| Mississippi | 3.50% | $875 | 2 |
| Rhode Island | 3.44% | $859 | 3 |
| Missouri | 2.63% | $656 | 4 |
| Connecticut | 2.61% | $651 | 5 |
| Maine | 2.40% | $599 | 6 |
| South Carolina | 2.38% | $593 | 7 |
| Massachusetts | 2.25% | $562 | 8 |
| Kansas | 1.94% | $486 | 9 |
| Wyoming | 1.80% | $449 | 10 |
| Nevada | 1.80% | $449 | 10 |
| New Hampshire | 1.80% | $449 | 10 |
| Colorado | 1.79% | $446 | 13 |
| Arizona | 1.68% | $419 | 14 |
| West Virginia | 1.66% | $416 | 15 |
| Nebraska | 1.59% | $398 | 16 |
| Kentucky | 1.45% | $361 | 17 |
| Minnesota | 1.29% | $321 | 18 |
| Montana | 1.25% | $311 | 19 |
| North Carolina | 1.21% | $302 | 20 |
| Indiana | 1.20% | $300 | 21 |
| Arkansas | 1.01% | $253 | 22 |
| Iowa | 1.00% | $250 | 23 |
| Alabama | 0.69% | $172 | 24 |
| California | 0.65% | $162 | 25 |
| Michigan | 0.59% | $148 | 26 |
| Louisiana | 0.10% | $25 | 27 |
| Hawaii | 0.00% | $0 | 28 |
| District of Columbia | 0.00% | $0 | 28 |
| Delaware | 0.00% | $0 | 28 |
| Utah | 0.00% | $0 | 28 |
| Tennessee | 0.00% | $0 | 28 |
| Idaho | 0.00% | $0 | 28 |
| New Mexico | 0.00% | $0 | 28 |
| Oklahoma | 0.00% | $0 | 28 |
| Georgia | 0.00% | $0 | 28 |
| Florida | 0.00% | $0 | 28 |
| North Dakota | 0.00% | $0 | 28 |
| Washington | 0.00% | $0 | 28 |
| Oregon | 0.00% | $0 | 28 |
| Maryland | 0.00% | $0 | 28 |
| Alaska | 0.00% | $0 | 28 |
| South Dakota | 0.00% | $0 | 28 |
| Ohio | 0.00% | $0 | 28 |
| Pennsylvania | 0.00% | $0 | 28 |
| New York | 0.00% | $0 | 28 |
| Texas | 0.00% | $0 | 28 |
| Vermont | 0.00% | $0 | 28 |
| Wisconsin | 0.00% | $0 | 28 |
| Illinois | 0.00% | $0 | 28 |
| New Jersey | 0.00% | $0 | 28 |
