California and New Jersey consistently rank as two of the highest-taxed states in the US — but they impose that burden differently. California's progressive income tax (up to 13.3% including the 1% mental health surtax on $1M+) reaches the highest state income tax rate in the nation. New Jersey's top income tax rate of 10.75% is lower than California's, but New Jersey has the highest property tax burden in the US at approximately 2.47% effective rate — on a $600,000 home, that is $14,820/year. California's Prop 13 caps property tax at 1% of purchase price plus maximum 2% annual increases. For a $1M California home purchased 10 years ago at $800,000: property tax approximately $8,800/year. Equivalent NJ property: $24,700/year. For homeowners at most income levels, New Jersey's property tax advantage over California is massive — even given California's higher income tax rates. For renters, California's income tax is clearly worse.

By Daniel, Founder of CountryTaxCalc

Daniel has spent 5+ years researching tax systems across 95+ countries and all US states to make tax comparison accessible to everyone. For corrections, contact us.

Last Updated: April 2026

The Big Picture

🌴 California

13.3%

Top Rate (above $1M)

9.3% at $68K single; mental health surtax 1% on $1M+; 9 progressive brackets

🏙️ New Jersey

10.75%

Top Rate (above $1M)

Highest property tax in US at ~2.47%; millionaires surcharge; NYC commuter state

Typical Annual Savings

At $200,000 income:

$8,000

That is $667/month back in your pocket!

Tax Savings by Income Level

IncomeCA TaxNJ TaxSavings10-Year
$100,000 $6,685 CA income tax (~6.7% effective); ~$3,000 property (median $800K Prop 13 basis) = ~$9,685$4,575 NJ income tax (~4.6% effective); ~$10,000 property (median $400K × 2.47%) = ~$14,575CA cheaper by ~$4,890 for homeownersCA better for homeowners at this income
$150,000 $11,590 CA income tax (~7.7% effective); ~$3,000 property (Prop 13) = ~$14,590$7,850 NJ income tax (~5.2% effective); ~$12,350 property ($500K × 2.47%) = ~$20,200CA cheaper by ~$5,610 for homeowners; NJ cheaper for rentersDepends on homeownership
$200,000 $17,540 CA income tax (~8.8% effective); ~$4,000 property (Prop 13) = ~$21,540$13,185 NJ income tax (~6.6% effective); ~$14,820 property ($600K × 2.47%) = ~$28,005CA cheaper by ~$6,465 for homeowners; NJ saves ~$4,355 for renters$64,650
$400,000 $39,985 CA income tax (~10% effective); ~$5,000 property (Prop 13) = ~$44,985$30,845 NJ income tax (~7.7% effective); ~$19,760 property ($800K × 2.47%) = ~$50,605CA cheaper by ~$5,620 for homeowners; NJ saves ~$9,140 for rentersDepends on homeownership
$1,000,000 ~$121,700 CA income tax (incl. 1% surtax); property Prop 13 = ~$127,700~$101,475 NJ income tax; ~$37,050 property ($1.5M × 2.47%) = ~$138,525NJ saves ~$4,000 for renters; CA saves ~$10,825 for homeowners (Prop 13 advantage)Complex — depends on homeownership and time in state
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California Pros and Cons

✅ Pros

  • Prop 13 property tax cap: California's Proposition 13 caps property tax at 1% of purchase price with a maximum 2% annual reassessment — long-term California homeowners often pay remarkably low property taxes relative to home values; a $1M home bought in 2010 might have an assessed value of $750,000 and a tax bill of $7,500/year vs New Jersey's $24,700 on a comparable current-value home
  • World-class tech and VC ecosystem: Silicon Valley, San Francisco, Los Angeles, and San Diego collectively produce more tech economic output, venture capital investment, and startup formation than the rest of the US combined; no other state competes
  • California income tax only on earnings above exemptions: California's standard deduction and exemption credits reduce taxable income, meaning the effective rate is lower than headline brackets at most income levels
  • Mild year-round climate: California's coastal climate (particularly San Francisco and San Diego) is among the most temperate in the US — no extreme winter or summer; a major lifestyle advantage over New Jersey

❌ Cons

  • Highest state income tax in the US: California's 13.3% top rate (9.3% + 1% mental health surtax above $1M) is the highest state income tax rate in the nation; at $500,000 income, approximately $54,000 in California income tax vs $42,000 in New Jersey
  • Capital gains taxed at ordinary income rates: California does not have a preferential capital gains rate — all capital gains are taxed at regular income tax rates (up to 13.3%); combined with federal rates, California capital gains can face a combined rate of 37.1% at the highest bracket
  • Highest combined burden nationally for high-income renters: California renters earning $500,000+ face the highest state income tax burden in the US, with no Prop 13 property tax benefit and no offsetting factor
  • California residency trap: California aggressively pursues taxpayers who claim to have moved — safe harbour requires extremely careful documentation of permanent domicile change; stock options, deferred comp, and California-source income can continue to trigger CA tax after moving

New Jersey Pros and Cons

✅ Pros

  • Lower income tax rate than California: New Jersey's top rate of 10.75% (above $1M) and effective rates of 4.6–7.7% at $100,000–$400,000 are significantly below California's equivalent rates; for renters or those who don't own real estate, NJ's income tax is clearly cheaper
  • NYC access: New Jersey's most desirable areas (Bergen County, Morris County, Hoboken, Jersey City) provide direct access to NYC by PATH train, NJ Transit, or ferry — the most valuable geographic feature of the state
  • No California residency trap: while NJ is a high-tax state, New Jersey's income tax residency rules are more straightforward than California's — moving out of NJ is generally cleaner for tax purposes
  • Property may be cheaper than equivalent California locations: while NJ has high property tax rates, actual home prices in many NJ communities are lower than equivalent California locations (particularly vs San Francisco, Los Angeles, and San Diego) — high rates on lower purchase prices can result in comparable annual bills

❌ Cons

  • Highest property tax in the US: New Jersey's ~2.47% effective property tax rate is the nation's highest — on a $600,000 home, approximately $14,820/year; no cap equivalent to California's Prop 13; annual reassessments push bills higher in rising markets
  • No property tax cap: New Jersey has no Prop 13 equivalent — assessed values can rise with market values; long-term NJ homeowners in appreciating markets face rapidly increasing annual tax bills
  • Cold winters and limited climate appeal: New Jersey's cold winters, summer heat and humidity, and lack of Pacific coast lifestyle make it less desirable than California from a pure climate perspective
  • NJ faces fiscal challenges: New Jersey has significant state pension funding obligations and has historically struggled with budget balance — creating ongoing pressure for tax increases rather than reductions

Frequently Asked Questions

Q: Is California's Prop 13 property tax cap really a significant advantage?

Yes — enormously so for long-term homeowners. Prop 13 caps property tax at 1% of the assessed value at purchase, with a maximum 2% annual reassessment increase. A California home purchased in 2005 for $500,000 would have an assessed value today of approximately $745,000 (2% compounded 20 years), with a property tax bill of approximately $7,450/year — regardless of the home's actual current market value of $1.5M+. The same home in New Jersey at $1.5M current value would carry a $37,050/year tax bill. For long-term California homeowners, Prop 13 creates a hidden subsidy worth $15,000–30,000+/year vs comparable New Jersey properties. This is why many wealthy Californians resist leaving — they'd lose their Prop 13 protection permanently.

Q: Which state is worse for high-income renters — California or New Jersey?

California is significantly worse for high-income renters. Renters don't benefit from Prop 13's property tax protection, so the comparison is purely on income tax. At $300,000 income: California income tax approximately $27,000 vs New Jersey's approximately $21,300. At $500,000 income: California approximately $53,000 vs New Jersey approximately $41,000. California's extra income tax burden of $6,000–$12,000/year at these income levels is the dominant factor for renters. NJ's high property tax doesn't hurt renters directly (landlords pay it; renters pay it indirectly through rent, but the relationship is less direct).

Q: What is New Jersey's property tax rate and why is it so high?

New Jersey's average effective property tax rate of approximately 2.47% is the highest in the United States. The causes: New Jersey funds public education almost entirely through local property taxes with limited state redistribution; New Jersey has 564 municipalities, each with their own budget requirements; and the state's high cost of living means even 'average' services cost more. Rates vary widely by town: Hoboken and Jersey City (which generate local income from dense development) can be under 1.5%; rural and suburban municipalities with lower commercial tax bases can exceed 3.5%. The practical result: a typical $500,000 home in suburban New Jersey (Morris County, Bergen County) carries a property tax bill of $10,000–18,000/year.

Q: How do California vs New Jersey compare for equity compensation and stock options?

California is significantly worse for equity compensation. California taxes capital gains at ordinary income rates (up to 13.3%) — there is no preferential capital gains rate at the state level. Long-term gains that would receive a 0–20% federal rate still face California's full progressive income tax. New Jersey has a similar issue: NJ also taxes capital gains at ordinary income rates (no preferential state rate). However, NJ's top rate (10.75%) is lower than California's (13.3%). For large tech equity events: California vs NJ makes a $5,000–$15,000/year difference for tech workers with significant RSU or option exercises. Both states pale vs Texas, Florida, or Nevada which charge zero on capital gains.

Q: Can you move from California to New Jersey to reduce taxes?

For homeowners: often not worth it. New Jersey's property tax (~2.47%) is far higher than California's Prop 13-protected rates for long-term California homeowners. A California homeowner with a Prop 13 bill of $8,000/year on a $1M home would face $24,700/year in NJ property taxes on a comparable home — more than offsetting most income tax savings. For renters at moderate incomes ($100,000–$300,000): NJ has slightly lower income tax rates and NYC access may offset the higher cost of living. For most people, moving from CA or NJ to a no-income-tax state (Texas, Florida, Nevada) is the more rational financial move.

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