Best Places to Live

Notes:
* County data

(I) Income tax notes:
Local rates are excluded; 14 states have county or city level income taxes. In each of these states the average rate for all counties and cities, weighted by total personal income within each jurisdiction, is: 0.19% in Ala.; 0.06% in Ark.; 0.16% in Del.; 1.16% in Ind.; 0.3% in Iowa.; 0.76% in Ky.; 2.98% in Md.; 0.44% in Mich.; 0.12% in Mo.; 0.09% in N.J.; 1.7% in N.Y.; 1.82% in Ohio; 0.36% in Ore.; and 1.25% in Pa.
Federal tax deduction limited to $5,000 or $10,000.
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.
Deduction or exemption tied to federal tax system. Federal deductions and exemptions are indexed for inflation.