I live in upstate NY and I believe we have the highest property tax as a percentage of assessed value (roughly equal to market value). My $170k, 1800 sq ft home comes with an unbelievable $7k per year in property taxes. My home is paid off, but doesn't feel like it, given the ~600 per month tax bill. As a percentage of my ER budget in a few years, it'll be about 12%.
If I can convince my wife we'll be headed to TN after the kids are out of the house. We'll get an instant $5.5k "raise" based on purchasing similarly valued home.