Estimates of Tax Burden of the States, Fiscal Year 1995

Area

Personal Income

Rank

Property Tax

Rank

Taxes as a % of

as a % of

Personal Inc.

Personal Inc.

  United States

2.44%

3.60%

  Alabama 

2.04%

36

1.21%

50

  Alaska

na

na

4.77%

10

  Arizona

1.90%

38

3.63%

23

  Arkansas

2.54%

26

1.58%

48

  California

2.61%

20

3.21%

28

  Colorado

2.58%

23

3.34%

25

  Connecticut

2.60%

21

4.78%

9

  Delaware

3.65%

6

1.74%

47

  Florida

na

na

3.79%

20

  Georgia

2.70%

18

3.15%

32

  Hawaii

3.27%

11

2.16%

42

  Idaho

2.88%

15

3.04%

35

  Illinois

1.92%

37

4.28%

14

  Indiana

3.14%

12

3.64%

22

  Iowa

2.87%

16

4.30%

13

  Kansas

2.33%

30

3.65%

21

  Kentucky

3.56%

8

1.93%

44

  Louisiana

1.40%

40

1.74%

46

  Maine

2.65%

19

5.25%

4

  Maryland

4.13%

3

3.00%

36

  Massachusetts

3.86%

4

4.09%

16

  Michigan

2.80%

17

3.12%

33

  Minnesota

3.60%

7

4.22%

15

  Mississippi

1.62%

39

2.66%

38

  Missouri

2.56%

24

2.70%

37

  Montana

2.44%

28

5.01%

6

  Nebraska

2.19%

32

4.38%

12

  Nevada

na

na

2.34%

40

  New Hampshire

0.14%

42

6.20%

1

  New Jersey

2.08%

35

5.58%

2

  New Mexico

2.10%

34

1.53%

49

  New York

4.54%

1

4.87%

8

  North Carolina

3.40%

10

2.51%

39

  North Dakota

1.20%

41

3.34%

26

  Ohio

3.52%

9

3.33%

27

  Oklahoma

2.47%

27

1.83%

45

  Oregon

4.43%

2

3.92%

18

  Pennsylvania

2.60%

22

3.17%

30

  Rhode Island

2.42%

29

5.20%

5

  South Carolina

2.55%

25

3.18%

29

  South Dakota

na

na

3.99%

17

  Tennessee

0.10%

43

2.13%

43

  Texas

na

na

3.91%

19

  Utah

3.13%

13

3.05%

34

  Vermont

2.15%

33

5.53%

3

  Virginia

2.93%

14

3.16%

31

  Washington

na

na

3.63%

24

  West Virginia

2.28%

31

2.22%

41

  Wisconsin

3.71%

5

4.98%

7

  Wyoming

na

na

5.69%

11