Highest burden
15.9%
New York
State tax comparison
🇺🇸Tax Foundation 2026 · Burden year 2022
Total Tax Burden by State
Compare the total state and local taxes residents bear as a share of income, including income, property, sales, excise, business, and other taxes.
By Sammy S. · Founder · AuthorUpdated for 2026
15.9%
Highest (New York)
11.2%
US average
4.6%
Lowest (Alaska)
$6,949
US per capita
Total tax burden quick facts
US average burden
11.2%
$6,949 per capita
50-state median
10.2%
Excludes DC
Lowest burden
4.6%
Alaska
Key finding — highest / lowest burden
In Tax Foundation Facts & Figures 2026 (burden year 2022), New York has the highest state-local tax burden at 15.9% of income while Alaska is lowest at 4.6%. The US average is 11.2% ($6,949 per capita); the 11.3% gap between highest and lowest is about $11,300 on a $100,000 income illustration.
Key takeaways
- New York (15.9%), Connecticut (15.4%), and Hawaii (14.1%) lead the highest-burden list.
- Alaska (4.6%), Wyoming (7.5%), and Tennessee (7.6%) are the three lowest-burden states.
- US average burden is 11.2% / $6,949 per capita; the 50-state median is about 10.2%.
- No-income-tax does not guarantee a bottom ranking — Washington has no wage PIT yet ranks #30 at 10.7%, while Texas is #6 at 8.6%.
- California vs Texas: 4.9% of income (~$4,900 on a $100k illustration).
- New York vs Alaska: 11.3% gap (~$11,300 on $100k) — the widest high-to-low spread in the table.
- Burden is economic incidence (who bears the cost), not Census collections where governments receive the payment, and not a personal tax return.
Head-to-head
Compare total tax burden between two states
Compare average state-local burden, per-capita taxes, income illustrations, combined sales tax, and effective property tax benchmarks.
Compare any two states
Average burden, per-capita cost, income illustrations, sales tax, and property tax.
Worked burden illustrations at $100,000 income
Scale illustrations only — income × average burden rate. Not a personal tax calculation.
New York (highest)
15.9% × $100,000 ≈ $15,900 · $12,083 per capita
Alaska (lowest)
4.6% × $100,000 ≈ $4,600 · $2,943 per capita
US average
11.2% × $100,000 ≈ $11,200 · $6,949 per capita
California vs Texas
4.9% gap ≈ $4,900 on $100k · NY–AK gap 11.3% ≈ $11,300
All states + DC
State and local tax burden rankings
Rank #1 is the lowest burden and #50 is the highest. Washington, DC is reported separately. The burden estimates are calendar year 2022 figures published in Tax Foundation's 2026 edition.
| Rank | State | Burden | Per capita | Sales tax | Property tax | $100k illustration |
|---|---|---|---|---|---|---|
| #1 |  Alaska | 4.6% | $2,943 | 1.82% | 0.94% | $4,600 |
| #2 |  Wyoming | 7.5% | $4,691 | 5.39% | 0.53% | $7,500 |
| #3 |  Tennessee | 7.6% | $4,036 | 9.61% | 0.52% | $7,600 |
| #4 |  South Dakota | 8.4% | $5,196 | 6.11% | 1% | $8,400 |
| #5 |  Michigan | 8.6% | $4,720 | 6% | 1.19% | $8,600 |
| #6 |  Texas | 8.6% | $4,994 | 8.2% | 1.4% | $8,600 |
| #7 |  North Dakota | 8.8% | $5,403 | 7.09% | 0.92% | $8,800 |
| #8 |  Georgia | 8.9% | $4,862 | 7.56% | 0.79% | $8,900 |
| #9 |  South Carolina | 8.9% | $4,596 | 7.49% | 0.49% | $8,900 |
| #10 |  Oklahoma | 9% | $4,527 | 9.06% | 0.79% | $9,000 |
| #11 |  Florida | 9.1% | $5,406 | 6.98% | 0.78% | $9,100 |
| #12 |  Louisiana | 9.1% | $4,762 | 10.13% | 0.55% | $9,100 |
| #13 |  Missouri | 9.3% | $4,953 | 8.44% | 0.89% | $9,300 |
| #14 |  Indiana | 9.3% | $5,030 | 7% | 0.76% | $9,300 |
| #15 |  Arizona | 9.5% | $5,156 | 8.54% | 0.48% | $9,500 |
| #16 |  New Hampshire | 9.6% | $6,593 | 0% | 1.5% | $9,600 |
| #17 |  Kentucky | 9.6% | $4,669 | 6% | 0.74% | $9,600 |
| #18 |  Nevada | 9.6% | $5,554 | 8.24% | 0.5% | $9,600 |
| #19 |  Colorado | 9.7% | $6,699 | 7.89% | 0.5% | $9,700 |
| #20 |  Alabama | 9.8% | $4,585 | 9.46% | 0.37% | $9,800 |
| #21 |  Mississippi | 9.8% | $4,220 | 7.06% | 0.58% | $9,800 |
| #22 |  West Virginia | 9.8% | $4,479 | 6.6% | 0.51% | $9,800 |
| #23 |  North Carolina | 9.9% | $5,299 | 7.1% | 0.66% | $9,900 |
| #24 |  Ohio | 10% | $5,530 | 7.29% | 1.36% | $10,000 |
| #25 |  New Mexico | 10.2% | $4,835 | 7.68% | 0.63% | $10,200 |
| #26 |  Arkansas | 10.2% | $5,031 | 9.48% | 0.56% | $10,200 |
| #27 |  Montana | 10.5% | $5,795 | 0% | 0.61% | $10,500 |
| #28 |  Pennsylvania | 10.6% | $6,723 | 6.34% | 1.26% | $10,600 |
| #29 |  Idaho | 10.7% | $5,402 | 6.03% | 0.5% | $10,700 |
| #30 |  Washington | 10.7% | $7,803 | 9.57% | 0.75% | $10,700 |
| #31 |  Oregon | 10.8% | $6,572 | 0% | 0.81% | $10,800 |
| #32 |  Wisconsin | 10.9% | $6,231 | 5.72% | 1.32% | $10,900 |
| #33 |  Kansas | 11.2% | $6,353 | 8.71% | 1.21% | $11,200 |
| #34 |  Iowa | 11.2% | $6,086 | 6.94% | 1.33% | $11,200 |
| #35 |  Maryland | 11.3% | $7,680 | 6% | 0.92% | $11,300 |
| #36 |  Rhode Island | 11.4% | $6,948 | 7% | 1.12% | $11,400 |
| #37 |  Massachusetts | 11.5% | $7,565 | 6.25% | 1% | $11,500 |
| #38 |  Nebraska | 11.5% | $6,720 | 6.98% | 1.44% | $11,500 |
| — | District of Columbia | 12% | $11,654 | 6% | 0.56% | $12,000 |
| #39 |  Minnesota | 12.1% | $7,763 | 8.14% | 1% | $12,100 |
| #40 |  Utah | 12.1% | $6,750 | 7.42% | 0.48% | $12,100 |
| #41 |  Maine | 12.4% | $6,906 | 5.5% | 0.98% | $12,400 |
| #42 |  Delaware | 12.4% | $7,170 | 0% | 0.54% | $12,400 |
| #43 |  Virginia | 12.5% | $7,979 | 5.77% | 0.78% | $12,500 |
| #44 |  Illinois | 12.9% | $8,390 | 8.98% | 1.88% | $12,900 |
| #45 |  New Jersey | 13.2% | $9,648 | 6.6% | 1.88% | $13,200 |
| #46 |  California | 13.5% | $10,167 | 9.03% | 0.7% | $13,500 |
| #47 |  Vermont | 13.6% | $7,958 | 6.43% | 1.51% | $13,600 |
| #48 |  Hawaii | 14.1% | $8,410 | 4.5% | 0.29% | $14,100 |
| #49 |  Connecticut | 15.4% | $12,151 | 6.35% | 1.54% | $15,400 |
| #50 |  New York | 15.9% | $12,083 | 8.54% | 1.3% | $15,900 |
#1Alaska$2,943 per capita · Sales 1.82%4.6%of state income#2Wyoming$4,691 per capita · Sales 5.39%7.5%of state income#3Tennessee$4,036 per capita · Sales 9.61%7.6%of state income#4South Dakota$5,196 per capita · Sales 6.11%8.4%of state income#5Michigan$4,720 per capita · Sales 6%8.6%of state income#6Texas$4,994 per capita · Sales 8.2%8.6%of state income#7North Dakota$5,403 per capita · Sales 7.09%8.8%of state income#8Georgia$4,862 per capita · Sales 7.56%8.9%of state income#9South Carolina$4,596 per capita · Sales 7.49%8.9%of state income#10Oklahoma$4,527 per capita · Sales 9.06%9%of state income#11Florida$5,406 per capita · Sales 6.98%9.1%of state income#12Louisiana$4,762 per capita · Sales 10.13%9.1%of state income#13Missouri$4,953 per capita · Sales 8.44%9.3%of state income#14Indiana$5,030 per capita · Sales 7%9.3%of state income#15Arizona$5,156 per capita · Sales 8.54%9.5%of state income#16New Hampshire$6,593 per capita · Sales 0%9.6%of state income#17Kentucky$4,669 per capita · Sales 6%9.6%of state income#18Nevada$5,554 per capita · Sales 8.24%9.6%of state income#19Colorado$6,699 per capita · Sales 7.89%9.7%of state income#20Alabama$4,585 per capita · Sales 9.46%9.8%of state income#21Mississippi$4,220 per capita · Sales 7.06%9.8%of state income#22West Virginia$4,479 per capita · Sales 6.6%9.8%of state income#23North Carolina$5,299 per capita · Sales 7.1%9.9%of state income#24Ohio$5,530 per capita · Sales 7.29%10%of state income#25New Mexico$4,835 per capita · Sales 7.68%10.2%of state income#26Arkansas$5,031 per capita · Sales 9.48%10.2%of state income#27Montana$5,795 per capita · Sales 0%10.5%of state income#28Pennsylvania$6,723 per capita · Sales 6.34%10.6%of state income#29Idaho$5,402 per capita · Sales 6.03%10.7%of state income#30Washington$7,803 per capita · Sales 9.57%10.7%of state income#31Oregon$6,572 per capita · Sales 0%10.8%of state income#32Wisconsin$6,231 per capita · Sales 5.72%10.9%of state income#33Kansas$6,353 per capita · Sales 8.71%11.2%of state income#34Iowa$6,086 per capita · Sales 6.94%11.2%of state income#35Maryland$7,680 per capita · Sales 6%11.3%of state income#36Rhode Island$6,948 per capita · Sales 7%11.4%of state income#37Massachusetts$7,565 per capita · Sales 6.25%11.5%of state income#38Nebraska$6,720 per capita · Sales 6.98%11.5%of state income—District of Columbia$11,654 per capita · Sales 6%12%of state income#39Minnesota$7,763 per capita · Sales 8.14%12.1%of state income#40Utah$6,750 per capita · Sales 7.42%12.1%of state income#41Maine$6,906 per capita · Sales 5.5%12.4%of state income#42Delaware$7,170 per capita · Sales 0%12.4%of state income#43Virginia$7,979 per capita · Sales 5.77%12.5%of state income#44Illinois$8,390 per capita · Sales 8.98%12.9%of state income#45New Jersey$9,648 per capita · Sales 6.6%13.2%of state income#46California$10,167 per capita · Sales 9.03%13.5%of state income#47Vermont$7,958 per capita · Sales 6.43%13.6%of state income#48Hawaii$8,410 per capita · Sales 4.5%14.1%of state income#49Connecticut$12,151 per capita · Sales 6.35%15.4%of state income#50New York$12,083 per capita · Sales 8.54%15.9%of state income
Alaska$2,943 per capita · Sales 1.82%4.6%of state income#2Wyoming$4,691 per capita · Sales 5.39%7.5%of state income#3Tennessee$4,036 per capita · Sales 9.61%7.6%of state income#4South Dakota$5,196 per capita · Sales 6.11%8.4%of state income#5Michigan$4,720 per capita · Sales 6%8.6%of state income#6Texas$4,994 per capita · Sales 8.2%8.6%of state income#7North Dakota$5,403 per capita · Sales 7.09%8.8%of state income#8Georgia$4,862 per capita · Sales 7.56%8.9%of state income#9South Carolina$4,596 per capita · Sales 7.49%8.9%of state income#10Oklahoma$4,527 per capita · Sales 9.06%9%of state income#11Florida$5,406 per capita · Sales 6.98%9.1%of state income#12Louisiana$4,762 per capita · Sales 10.13%9.1%of state income#13Missouri$4,953 per capita · Sales 8.44%9.3%of state income#14Indiana$5,030 per capita · Sales 7%9.3%of state income#15Arizona$5,156 per capita · Sales 8.54%9.5%of state income#16New Hampshire$6,593 per capita · Sales 0%9.6%of state income#17Kentucky$4,669 per capita · Sales 6%9.6%of state income#18Nevada$5,554 per capita · Sales 8.24%9.6%of state income#19Colorado$6,699 per capita · Sales 7.89%9.7%of state income#20Alabama$4,585 per capita · Sales 9.46%9.8%of state income#21Mississippi$4,220 per capita · Sales 7.06%9.8%of state income#22West Virginia$4,479 per capita · Sales 6.6%9.8%of state income#23North Carolina$5,299 per capita · Sales 7.1%9.9%of state income#24Ohio$5,530 per capita · Sales 7.29%10%of state income#25New Mexico$4,835 per capita · Sales 7.68%10.2%of state income#26Arkansas$5,031 per capita · Sales 9.48%10.2%of state income#27Montana$5,795 per capita · Sales 0%10.5%of state income#28Pennsylvania$6,723 per capita · Sales 6.34%10.6%of state income#29Idaho$5,402 per capita · Sales 6.03%10.7%of state income#30Washington$7,803 per capita · Sales 9.57%10.7%of state income#31Oregon$6,572 per capita · Sales 0%10.8%of state income#32Wisconsin$6,231 per capita · Sales 5.72%10.9%of state income#33Kansas$6,353 per capita · Sales 8.71%11.2%of state income#34Iowa$6,086 per capita · Sales 6.94%11.2%of state income#35Maryland$7,680 per capita · Sales 6%11.3%of state income#36Rhode Island$6,948 per capita · Sales 7%11.4%of state income#37Massachusetts$7,565 per capita · Sales 6.25%11.5%of state income#38Nebraska$6,720 per capita · Sales 6.98%11.5%of state income—District of Columbia$11,654 per capita · Sales 6%12%of state income#39Minnesota$7,763 per capita · Sales 8.14%12.1%of state income#40Utah$6,750 per capita · Sales 7.42%12.1%of state income#41Maine$6,906 per capita · Sales 5.5%12.4%of state income#42Delaware$7,170 per capita · Sales 0%12.4%of state income#43Virginia$7,979 per capita · Sales 5.77%12.5%of state income#44Illinois$8,390 per capita · Sales 8.98%12.9%of state income#45New Jersey$9,648 per capita · Sales 6.6%13.2%of state income#46California$10,167 per capita · Sales 9.03%13.5%of state income#47Vermont$7,958 per capita · Sales 6.43%13.6%of state income#48Hawaii$8,410 per capita · Sales 4.5%14.1%of state income#49Connecticut$12,151 per capita · Sales 6.35%15.4%of state income#50New York$12,083 per capita · Sales 8.54%15.9%of state incomeTax burden leaders
Highest and lowest total tax burden states
Popular burden corridors
Six high-traffic pairs with the Facts & Figures 2026 rate gap and a $100k scale illustration.
California vs Texas
Texas is lower by 4.9% of income (~$4,900 on a $100k illustration). California: 13.5%; Texas: 8.6%.
New York vs Florida
Florida is lower by 6.8% of income (~$6,800 on a $100k illustration). New York: 15.9%; Florida: 9.1%.
New Jersey vs Pennsylvania
Pennsylvania is lower by 2.6% of income (~$2,600 on a $100k illustration). New Jersey: 13.2%; Pennsylvania: 10.6%.
Washington vs Oregon
Washington is lower by 0.1% of income (~$100 on a $100k illustration). Oregon: 10.8%; Washington: 10.7%.
Illinois vs Indiana
Indiana is lower by 3.6% of income (~$3,600 on a $100k illustration). Illinois: 12.9%; Indiana: 9.3%.
Connecticut vs Massachusetts
Massachusetts is lower by 3.9% of income (~$3,900 on a $100k illustration). Connecticut: 15.4%; Massachusetts: 11.5%.
Income illustrations
What the US average burden looks like by income
These figures multiply income by the 11.2% national burden. They illustrate scale only and are not household tax calculations.
$50,000 income
$5,600
Average burden illustration
$75,000 income
$8,400
Average burden illustration
$100,000 income
$11,200
Average burden illustration
$150,000 income
$16,800
Average burden illustration
How to read total tax burden
What “total tax burden” actually measures
State-local tax burden estimates the taxes residents of a state economically bear — income, property, sales, excise, business, license, estate, and other state and local taxes — as a share of that state’s aggregate income.
It is not a household effective rate, not a statutory tax schedule, and not the same as taxes collected inside the state’s borders. Cross-border shifting (tourists, nonresident workers, multistate businesses) is part of the story.
New York at 15.9% and Alaska at 4.6% bookend the 2022 table published in Facts & Figures 2026.
Burden vs paycheck tax vs household vignette
A paycheck calculator answers “what is withheld from this wage.” Burden answers “how heavy is the whole state-local tax system on residents, on average.”
Our household-tax-by-state vignette adds modeled wage + property + sales for one sample filer. That additive bill is useful for relocation storytelling, but it is a different metric — do not add Tax Foundation burden dollars on top of it.
Use burden for macro rankings and journalism; use paycheck + sales + property tools for a specific household’s direct lines.
No state income tax ≠ automatically low burden
Texas ranks #6 at 8.6% — well below the US average — while Washington ranks #30 at 10.7% despite also having no wage income tax.
California (13.5%, rank #46) shows how a high-PIT state can sit near the top even when comparing the full tax mix, not income tax alone.
Always quote the burden share (or show income, property, and sales side by side) when “tax-free state” marketing appears in a story.
Collections vs economic incidence
Census government-finance figures record legal incidence: which government received the payment. A corporation may remit tax in one state while residents or customers elsewhere bear the cost.
Tax Foundation reallocates collections using Census, BEA, IRS, and related data so each state’s burden reflects resident economic cost — including taxes paid to other states when incidence lands at home.
That is why per-capita collections and per-capita burden can diverge, and why “taxes collected in state X” is the wrong headline for “how taxed are X residents.”
How to read income illustrations
Multiplying income by 11.2% yields about $11,200 at $100,000 — a scale illustration only.
The burden rate embeds business and other taxes allocated to residents. Your Form W-2 withholdings and property tax bill will not equal that product.
Gap illustrations between two states (rate difference × income) are useful for side-by-side stories; they still are not personalized tax advice.
What total state-local tax burden includes
This is broader than income tax. It allocates taxes to the residents who bear their economic cost, even when a business remits the payment or another state collects it.
Income taxes
Individual income taxes and the resident share of taxes shifted across state lines.
Property taxes
Residential and allocated business property taxes collected by state and local governments.
Sales and excise taxes
General sales, fuel, alcohol, tobacco, utility, motor vehicle, and other selective taxes.
Business and other taxes
Corporate, license, severance, estate, transfer, and miscellaneous taxes allocated by incidence.
Burden glossary
State-local tax burden
Taxes economically borne by a state’s residents as a share of state income, after allocating collections by incidence.
Per-capita burden
Taxes borne by residents divided by population — a dollar companion to the percentage burden.
Economic incidence
Who ultimately bears the cost of a tax through prices, wages, rents, or returns — not who remits the check.
Legal incidence / collections
Where the government legally receives the payment (Census government finances).
Income illustration
Income × burden rate — a scale example only, not a personal tax bill.
Rank (#1–#50)
#1 is the lowest burden; #50 is the highest. Washington, DC is reported separately.
Who this ranking helps
Useful if…
- •Movers and households comparing which states’ residents bear heavier or lighter average state-local taxes.
- •Anyone separating “no income tax” branding from the full tax mix.
- •Relocation researchers who want a macro screen before modeling a specific paycheck and home.
- •Readers linking burden rankings to sales-tax, property-tax, and household vignette hubs.
Use another tool if…
- •You need a binding estimate for one address, school district, or city wage tax.
- •You want only federal + state income tax withholdings — use the paycheck calculator.
- •You need an additive sample household bill (wage + property + sales) — use household tax by state.
- •You are ranking states by statutory sales or property rates alone — use those dedicated hubs.
Related: Household tax by state · Sales tax by state · Property tax by state
Household context
How tax burden can differ by household
Statewide burden is an economy-wide average. Your direct exposure depends on how you earn, spend, own property, and use taxable products and services.
Employees
Income tax, payroll-related state charges, purchases, and local taxes shape the household result.
Homeowners
Property taxes add a major location-specific cost alongside income, sales, and excise taxes.
Renters
Renters avoid a direct property tax bill but can bear part of it through rent and business prices.
Retirees
Pension, retirement withdrawal, Social Security, property, and sales tax treatment can matter more than the average.
How to use state tax burden rankings
A lower rank can identify states where residents bear less tax on average, but it does not identify the cheapest state or predict your personal take-home pay.
- 1
Compare the total
Start with burden as a share of income instead of focusing on one headline tax rate.
- 2
Model your income
Use the paycheck comparison for filing-status-specific income and payroll tax estimates.
- 3
Add housing costs
Compare home prices, rent, property tax, insurance, utilities, and local assessments.
- 4
Evaluate value received
Review schools, infrastructure, healthcare, safety, transit, and other services separately.
Tax checklist before moving states
Calculate state income tax at your expected salary and filing status.
Compare city or county income taxes that statewide figures may hide.
Estimate sales tax using your taxable household spending—not gross income.
For homeowners, verify the post-purchase assessment and local property-tax bill.
Check vehicle, fuel, insurance, utility, and excise taxes relevant to your household.
Compare housing, wages, services, and insurance alongside the tax difference.
Methodology
How total state and local tax burden is calculated
The calculation begins with taxes collected by state and local governments, but it does not stop at the government receiving the payment. Tax Foundation estimates which state's residents ultimately bear each tax through direct payments, prices, wages, rents, and investment returns.
Burden as a share of income
Taxes borne by state residents
Aggregate state income
Per-capita burden
Taxes borne by state residents
State population
- 1
Collect
Start with Census state and local tax collections by detailed tax category.
- 2
Classify
Separate income, property, sales, excise, business, license, estate, and other taxes.
- 3
Allocate
Estimate who bears each tax, including taxes exported to or imported from other states.
- 4
Divide
Compare resident taxes borne with state income and population from official economic data.
- 5
Rank
Order the 50 states from the lowest burden share to the highest; DC is separate.
Collections measure legal incidence
Official Census figures record where governments receive payments, which may be where a company remits tax rather than where the economic cost lands.
Burden estimates economic incidence
Tax Foundation reallocates collections using Census, BEA, IRS, and other data to estimate the state of residence of the people bearing the cost.
What is excluded?
Federal income and payroll taxes are excluded. The measure focuses on state and local taxes rather than every government revenue source, fee, fine, utility charge, or the value of public services received.
Total tax burden by state FAQs
New York has the highest burden in the Tax Foundation 2022 estimates at 15.9% of state income, followed by Connecticut at 15.4%.
Alaska has the lowest estimated burden at 4.6% of state income, followed by Wyoming at 7.5% and Tennessee at 7.6%.
The Tax Foundation Facts & Figures 2026 national estimate is 11.2% of income, or $6,949 per capita for calendar year 2022. The 50-state median is about 10.2%.
It estimates the state and local taxes borne by residents as a share of state income, including taxes shifted across state lines. It measures economic incidence rather than only where governments collect revenue.
Tax Foundation starts with government tax collections, separates them by tax type, and reallocates them to the residents estimated to bear the economic cost. Total taxes borne by a state's residents are divided by the state's total income. Per-capita burden divides those taxes by population.
No. Texas ranks #6 at 8.6%, but Washington also has no wage income tax and ranks #30 at 10.7%. States can lean on sales, property, business, and excise taxes.
Comprehensive economic-incidence estimates require finalized government finance and income data. The Tax Foundation's 2026 Facts & Figures edition identifies calendar year 2022 as its latest comparable burden table.
No. Collections show where governments receive legal payments. Burden estimates allocate taxes to the residents who ultimately bear their economic cost, including cross-border effects.
No. Multiplying income by the burden rate is only an illustration. Use a paycheck calculator and address-specific sales and property tax information for household planning.
No. That mixes an economic-incidence average with an additive sample bill and double-counts conceptually. Quote one metric, or show both in separate columns.
Tax burden is one factor. Compare after-tax salary, housing, insurance, healthcare, transportation, schools, public services, and job opportunities before making a relocation decision.
Yes. Homeowners receive property tax bills directly, while renters may bear part of property taxes through rent. Spending patterns, income, and local taxes also create different household outcomes.
Not necessarily. Burden measures taxes borne, not service quality or value. Spending priorities, service delivery, demographics, federal aid, and local costs differ across states.
DC is reported separately and does not change the 1–50 state ranks. Its estimated burden is shown alongside the states for reference.
Yes. Tax-law changes, economic growth, income composition, property values, consumer spending, business activity, and cross-state tax shifting can all change future burden estimates.