The biggest driver is property valuation. The rates parts of NH (e.g. southern) might be higher $ per/$1K, but the valuation will be way lower -- your 4 BR cap

The biggest driver is property valuation. The rates parts of NH (e.g. southern) might be higher $ per/$1K, but the valuation will be way lower -- your 4 BR cape in Arlington might be valued at $1M, but it'd be $200K in NH. Up in Merrimack, Sullivan counties in NH, the tax rates are lower than Southern NH. Towns in MA like Lexington ($15/$1K) and Amherst ($21/1K) are ridiculous (and have high valuations). (and no, $12K on a $400K house seems outrageous, that's like $30 per $1K)