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If a house in the Bay area is $1M and a house in the Midwest is $200k, 1% property tax in the Bay area is about the same as 5% in the other places. Also, be sure to compare tax amounts / ratio to real market value, a lot of jurisdictions say they tax at say 10%, but the tax valuation is always way under market value, so it's confusing.

Either way, it is more expensive to provide services in a high housing cost area, but doesn't scale one to one.

Office buildings are also more likely to never get a reassememt because of corporate ownership shell games that are much harder to do with single family homes.