Notes:
* County data
(1) Median based on fewer than 100 home sales in the area.
(3) Crime incidences are estimates based on FBI 2007 Universal Crime and incidence reports, OnBoard analysis.
(I) Income tax notes:
The 12% rate applies to short-term capital gains, long- and short-term capital gain on collectibles and pre-1996 installment sales classified as capital gain income for Massachusetts purposes. Taxpayers have the choice of paying an optional higher rate of 5.85%.
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Using statistics from data provider Onboard Informatics, we crunched the numbers in order to zero in on America's best small towns for families. (Last year, we looked at small cities, with populations between 50,000 and 300,000.)
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