What this measures: The total state and local tax burden as a percentage of state income — including all taxes residents pay, even those paid to out-of-state governments. New York (15.9%), Connecticut (15.4%), and Hawaii (14.1%) extract the most from residents. Alaska (4.6%), Wyoming (7.5%), and Tennessee (7.6%) are the lightest burden states. Note: Alaska residents pay little because oil revenues fund the government. Data is for Calendar Year 2022.

Top marginal rates as of April 2026. 9 states have no individual income tax — Alaska, Florida, Nevada, New Hampshire (on wages), South Dakota, Tennessee, Texas, Washington (on wages), and Wyoming. California (13.3%), Hawaii (11%), New Jersey (10.75%), and New York (10.9%) have the highest top rates in the nation. Note: Washington taxes only high-earner capital gains at 7–9%. Rates shown are for single filers; bracket widths vary by filing status.

What this measures: The effective property tax rate on owner-occupied homes — total real taxes paid divided by total home value. Illinois (1.88%), Connecticut (1.54%), and Vermont (1.51%) have the highest property tax burdens relative to home value. Hawaii (0.29%), Alabama (0.37%), and Utah (0.48%) have the lowest. Note: Low rates in high-value states like California reflect Prop 13-style caps; actual dollar amounts paid may still be high.

What this measures: Total outstanding state government debt at end of fiscal year 2023, divided by state population. West Virginia ($11,412), Massachusetts ($9,700), and Rhode Island ($9,503) carry the most debt per person. Idaho ($368), Arizona ($888), and Nebraska ($930) have the least. Note: this is state-level debt only — for combined state and local debt see Tax Foundation Table 39. West Virginia's high debt is tied heavily to infrastructure bonds and pension obligations.