Property taxes are levied by municipalities for the support of education and municipal services. Vermont does not assess tax on personal property. Property taxes are based on appraisal of the fair market value of real property. Rates vary from 0.97% on homesteaded property in Ferdinand, Essex County, to 2.72% on nonresidents property in Barre City. Statewide, towns average 1.77% to 1.82% tax rate. In 2007, Vermont counties were among the highest in the country for property taxes. Chittenden ($3,809 median), Windham ($3,412), Addison ($3,352), and Windsor ($3,327) ranked in the top 100, out of 1,817 counties in the nation with populations greater than 20,000. Twelve of the states 14 counties stood in the top 20%. Median annual property taxes as a percentage of median homeowners income, 5.4%, was rated as the third highest in the nation in 2011.. Which  Vermont county had a higher property tax in 2007, Chittenden or Windham?