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Due to an error by our data provider, an earlier version listed incorrect stats for this city's number of colleges.
(I) Income tax notes:
17 states have statutory provision for automatically adjusting to the rate of inflation the dollar values of the income tax brackets, standard deductions, and/or personal exemptions. Massachusetts, Michigan, and Nebraska index the personal exemption only. Oregon does not index the income brackets for $125,000 and over. Because the inflation adjustments for 2012 are not yet available in some cases, the table may report the 2011 amounts. For joint returns, taxes are twice the tax on half the couple’s income. The personal exemption takes the form of a tax credit instead of a deduction. The deduction for federal income tax is limited to $5,000 for individuals and $10,000 for joint returns in Missouri and Montana, and to $5,950 for all filers in Oregon.
c = Only cities with populations between 50,000 and 300,000 were eligible for this year's Best Places to Live list.
Using statistics from data services company Onboard Informatics, we crunched the numbers in order to zero in on America's best small cities for families. (Last year, we looked at small towns, with populations between 8,500 and 50,000.)
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