Table 22
Local Taxes Per Capita, 1996
Rank	State	Amt.		Rank	State	Amt.
1	NEW YORK	$2,109		27	Iowa	$891
2	New Jersey	1,636		28	Washington	882
3	New Hampshire	1,533		29	Nevada	855
4	Connecticut	1,439		30	Arizona	848
5	Alaska	1,289		31	Missouri	835
6	Illinois	1,275		32	Louisiana	818
7	Maryland	1,176		33	Indiana	778
8	Rhode Island	1,168		34	Tennessee	717
9	Colorado	1,157		35	North Dakota	708
10	Vermont	1,149		36	Utah	694
11	Ohio	1,102		37	Montana	650
12	Nebraska	1,097		38	Hawaii	644
13	Massachusetts	1,094		39	Michigan	639
14	Wisconsin	1,089		40	North Carolina	629
15	Maine	1,074		41	South Carolina	599
16	Virginia	1,008		42	Oklahoma	588
17	Texas	998		43	Idaho	578
18	Pennsylvania	994		44	Alabama	556
19	South Dakota	967		45	Delaware	500
20	Florida	960		46	Kentucky	495
21	Georgia	954		47	West Virginia	481
22	Wyoming	945		48	New Mexico	476
23	Kansas	931		49	Mississippi	472
24	Minnesota	929		50	Arkansas	457
25	Oregon	901		U.S. average		$1,020
26	California	893		N.Y.S. % above		106.8%
Source: U.S. Census Bureau data; calculations by The Public Policy Institute
Property taxes make up 61% of local tax revenue in New York, followed by taxes on sales (19%), personal income (12%) and corporate income (8%).