Best Places to Live

Notes:
* County data

(I) Income tax notes:
Values adjusted for inflation each year.
Some states effectively double the bracket widths for joint filers (AL, AZ, CT, HI, ID, KS, LA, ME, NE, NY, OR). CA doubles all bracket widths except the $1,000,000 bracket. Some states increase, but don't double, all or some bracket widths for joint filers (GA, MN, NM, NC, ND, OK, RI, VT, WI). Some states do not adjust their brackets for joint filers (AR, DE, IA, KY, MS, MO, MT, OH, SC, VA, WV, DC). Of these states, some permit married couples to file separately to avoid a marriage penalty, and some allow joint filers to make an adjustment to reduce their tax after it is calculated. MD decreases some of its bracket widths and increases others. NJ adds a 2.45% rate and doubles some bracket widths.
Taxpayers calculate tax under a flat tax system and pay the lesser of the liability. The flat tax applies to all types of income with no exemptions or deductions and treats capital income as wages. The flat tax rates are 6.5% for 2009; 6% for 2010; and 5.5 percent for 2011 and beyond.
Deduction or exemption tied to federal tax system. Federal deductions and exemptions are indexed for inflation.