Table 19
State and Local Taxes Per $1,000 Personal Income, 1997
Rank	State	Amt.		Rank	State	Amt.
1	Alaska	$147		27	Massachusetts	$104
2	NEW YORK	$136		28	Louisiana	104
3	Maine	127		29	Mississippi	104
4	Hawaii	123		30	Ohio	104
5	Minnesota	122		31	Oklahoma	102
6	New Mexico	121		32	Pennsylvania	101
7	Wisconsin	120		33	Arizona	100
8	North Dakota	118		34	Illinois	100
9	Connecticut	118		35	Maryland	100
10	Vermont	118		36	Arkansas	100
11	Rhode Island	110		37	Oregon	100
12	Nebraska	110		38	Georgia	99
13	Wyoming	110		39	North Carolina	99
14	West Virginia	109		40	Nevada	97
15	Montana	109		41	South Carolina	96
16	Washington	108		42	Missouri	96
17	Kentucky	107		43	Florida	95
18	Idaho	107		44	Texas	94
19	Utah	107		45	Virginia	93
20	Delaware	106		46	Colorado	92
21	Kansas	106		47	South Dakota	89
22	Iowa	106		48	Alabama	87
23	Michigan	106		49	New Hampshire	85
24	California	105		50	Tennessee	84
25	Indiana	105		U.S. average		$105
26	New Jersey	104		N.Y.S. % above avg.		29.7%
Source: U.S. Census Bureau, 1997 Compendium of Government Finances http://www.census.gov/govs/www/cog.html
Property taxes make up the largest element of New York's overall tax burden, at $44 per $1,000 income; personal income tax follows at $40.