Best Places to Live

Notes:
* County data
(C) = Only cities with populations between 8,500 and 50,000 were eligible for this year's Best Places to Live list.
(I) Income tax notes:
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.
Federal taxable income (AGI less all deductions and exemptions) is the starting point for determining North Carolina taxable income. Filers must make an adjustment on the state return for the difference in the NC and federal personal exemption. For tax year 2008 single filers with income less than $60,000 ($100,000 for married filing jointly) must add $1,000 to their taxable income. If the filer's income is over the applicable threshold $1,500 must be added to their taxable income.