ALBANY—New York State's per capita state and local tax burden in 2005 was the highest in the nation, according to a new analysis by the Public Policy Institute.
The Institute analyzed state and local finance data provided by the Census Bureau. The numbers, which covered the 2004-2005 fiscal year, showed that New York's per-capita state and local tax burden was the highest in the nation at $5,770 – 56 percent above the national average of $3,699 and 7 percent above the next highest per capita burden in Connecticut.
The state's per-capita property tax burden was the fourth highest in the nation at $1,774 – 57 percent above the national average. The highest per-capita property tax burden belonged to New Jersey.
New York's per-capita debt burden was third highest in the nation at $12,107, an increase of 6 percent over the 2003-2004 per-capita total and 74 percent above the 2004-2005 national average.
The Institute also found that New York's per-capita spending was the second highest in the nation at $11,841. That amount was 48 percent above the national average of $8,003.
The Census data analyzed by the Institute are available at www.census.gov/govs/www/estimate05.html.
Rank State Total per-capita tax burden Rank, property tax burden Per-capita property tax burden Rank, debt Per-capita debt Rank, total per-capita expenditures Total per-capita expenditures 1 NEW YORK $5,770 4 $1,774 3 $12,107 2 $11,841 2 Connecticut $5,383 2 $2,038 4 $8,845 10 $8,526 3 Wyoming $5,246 5 $1,749 48 $3,729 3 $11,078 4 New Jersey $4,882 1 $2,202 7 $8,361 8 $8,885 5 Massachusetts $4,494 9 $1,616 2 $12,188 5 $9,227 6 Alaska $4,441 12 $1,345 1 $13,197 1 $15,108 7 Hawaii $4,332 42 $642 14 $7,287 13 $8,261 8 Maryland $4,267 27 $999 36 $4,992 26 $7,370 9 Rhode Island $4,181 7 $1,691 10 $8,083 9 $8,716 10 Vermont $4,133 6 $1,695 27 $5,843 12 $8,313 11 Minnesota $4,083 26 $1,023 18 $7,065 11 $8,484 12 California $4,058 31 $943 11 $7,852 4 $9,507 13 Maine $3,950 8 $1,628 34 $5,268 21 $7,735 14 Delaware $3,885 43 $576 13 $7,382 6 $8,978 15 Wisconsin $3,866 11 $1,408 21 $6,670 19 $7,794 16 Illinois $3,850 10 $1,464 8 $8,124 22 $7,679 17 Nevada $3,745 30 $961 12 $7,659 30 $7,207 18 Nebraska $3,745 16 $1,195 40 $4,865 14 $8,112 19 Pennsylvania $3,702 21 $1,077 9 $8,093 15 $8,080 20 Virginia $3,655 20 $1,109 26 $5,885 38 $6,818 21 Washington $3,654 24 $1,056 5 $8,437 7 $8,940 22 Ohio $3,639 25 $1,044 33 $5,290 17 $8,019 23 Michigan $3,487 14 $1,276 20 $6,800 23 $7,562 24 Kansas $3,420 18 $1,126 23 $6,395 35 $6,885 25 Indiana $3,402 15 $1,218 39 $4,867 40 $6,712 26 Florida $3,365 17 $1,146 24 $6,223 27 $7,328 27 Colorado $3,361 23 $1,059 6 $8,383 25 $7,523 28 North Dakota $3,332 29 $974 35 $5,205 24 $7,533 29 New Hampshire $3,298 3 $2,023 17 $7,094 42 $6,612 30 Iowa $3,272 19 $1,113 47 $3,927 28 $7,326 31 Louisiana $3,162 46 $537 29 $5,472 31 $7,200 32 New Mexico $3,147 48 $448 31 $5,416 16 $8,075 33 North Carolina $3,145 38 $743 41 $4,711 33 $6,997 34 Arizona $3,086 35 $863 28 $5,528 43 $6,610 35 West Virginia $3,055 44 $555 42 $4,642 39 $6,752 36 Oregon $3,050 28 $979 16 $7,101 18 $7,988 37 Georgia $3,030 33 $905 44 $4,179 44 $6,492 38 Texas $3,024 13 $1,324 22 $6,588 41 $6,647 39 Missouri $2,995 36 $810 32 $5,402 46 $6,411 40 Utah $2,958 39 $726 25 $6,005 34 $6,993 41 Kentucky $2,938 45 $538 15 $7,236 45 $6,461 42 Idaho $2,927 37 $807 50 $2,784 48 $6,234 43 Montana $2,910 22 $1,066 30 $5,448 37 $6,848 44 Arkansas $2,898 49 $422 46 $4,031 49 $6,208 45 Oklahoma $2,839 47 $484 45 $4,062 50 $6,202 46 South Carolina $2,773 34 $879 19 $7,031 20 $7,758 47 South Dakota $2,711 32 $941 37 $4,949 47 $6,383 48 Tennessee $2,682 41 $653 43 $4,289 32 $7,196 49 Mississippi $2,564 40 $674 49 $3,488 36 $6,861 50 Alabama $2,564 50 $393 38 $4,944 29 $7,289 U.S. Average $3,699 $1,132 $6,973 $8,003 NYS % +/- U.S. Average 56% 57% 74% 48%