Using a hypothetical family of four, Kiplinger Publications illustrated the variance in U.S. taxation by state and municipal size by estimating the family's income, property, personal property, and sales and gas taxes for two cities in each of the 50 states and in Washington, D.C. Each state is represented by its largest city and a smaller town with a population of about 50,000. Cities are ranked by their total tax burden, with 1 being the city with the lowest burden, and 101 representing the highest burden.

Hypothetical Variances in U.S. Tax Burdens, State by State & District of Columbia
State	City	Tax Burden Ranking	State Income Tax	Local Property Tax	Average Home Price	Combined Sales Taxes	Personal Property Tax	Gas Tax	Total
Alabama	Birmingham	35	$3,343	$513	$80,700	$2,000	$365	$180	$6,401
	Decatur	39	3,343	525	116,000	2,250	247	180	6,545
Alaska	Anchorage	14	0	3,470	208,900	0	601	80	4,151
	Juneau	17	0	2,952	253,600	1,250	401	80	4,683
Arizona	Phoenix	18	2,010	1,267	141,700	1,620	0	180	5,077
	Flagstaff	19	2,010	1,441	194,200	1,625	0	180	5,256
Arkansas	Jonesboro	71	4,606	584	113,100	2,000	293	215	7,698
	Little Rock	83	4,606	1,302	116,100	1,875	483	215	8,481
California	Los Angeles	86	2,579	4,200	333,200	1,650	0	180	8,609
	Folsom	88	2,579	4,395	363,500	1,550	0	180	8,704
Colorado	Denver	26	2,699	1,161	227,400	1,440	0	220	5,520
	Loveland	27	2,699	1,327	207,400	1,340	0	220	5,586
Connecticut	West Hartford	100	2,979	6,356	228,700	840	973	250	11,398
	Bridgeport	101	2,979	7,206	186,500	840	1,352	250	12,627
Delaware	Dover	32	3,426	2,567	134,700	0	0	230	6,223
	Wilmington	63	3,462	3,807	122,100	0	0	230	7,463
District of Columbia	Washington	92	5,927	1,709	224,500	1,150	0	200	8,986
Florida	Jacksonville	5	0	1,937	124,900	1,400	0	143	3,480
	Fort Myers	7	0	2,206	123,700	1,200	0	141	3,547
Georgia	Warner Robbins	47	3,799	1,215	91,700	1,400	464	75	6,953
	Atlanta	89	3,799	2,902	162,500	1,400	640	75	8,816
Hawaii	Kahului	56	5,034	902	304,200	1,000	0	160	7,096
	Honolulu	70	5,034	1,503	440,900	1,000	0	160	7,697
Idaho	Idaho Falls	42	3,610	1,211	104,400	1,500	0	250	6,571
	Boise	48	3,610	1,604	139,100	1,500	0	250	6,964
Illinois	Bloomington	46	2,160	2,964	131,500	1,550	0	198	6,872
	Chicago	91	2,160	4,654	170,500	1,850	0	198	8,862
Indiana	Lafayette	21	2,973	1,003	98,300	1,200	0	180	5,356
	Indianapolis	54	2,973	2,724	111,700	1,200	0	180	7,077
Iowa	Des Moines	62	4,200	1,840	95,100	1,200	0	203	7,443
	Ames	72	4,200	1,940	141,400	1,400	0	203	7,743
Kansas	Wichita	52	3,248	1,190	91,100	1,575	821	240	7,074
	Manhattan	73	3,248	1,533	110,600	1,825	905	240	7,751
Kentucky	Bowling Green	57	4,273	1,060	116,000	1,200	443	164	7,140
	Louisville	58	4,273	1,231	108,260	1,200	417	164	7,285
Louisiana	Alexandria	20	2,683	279	86,800	2,115	0	200	5,277
	New Orleans	28	2,683	495	103,900	2,240	0	200	5,618
Maine	Bangor	76	4,180	2,494	113,800	1,000	0	246	7,920
	Portland	96	4,180	4,427	169,300	1,000	0	246	9,853
Maryland	Baltimore	93	4,976	2,809	114,200	1,000	0	235	9,020
	Frederick	97	4,976	3,841	201,400	1,000	0	235	10,052
Massachusetts	Boston	34	3,583	1,849	291,600	700	0	210	6,342
	Framingham	90	3,583	4,360	327,600	700	0	210	8,853
Michigan	Battle Creek	31	2,646	1,841	94,500	1,200	0	190	5,877
	Detroit	51	2,646	3,029	89,100	1,200	0	190	7,065
Minnesota	St. Cloud	33	3,782	1,379	134,400	980	0	200	6,341
	Minneapolis	68	3,782	2,647	164,600	980	0	200	7,609
Mississippi	Biloxi	41	2,770	801	107,400	1,750	1,060	184	6,565
	Jackson	61	2,770	949	73,800	1,750	1,776	184	7,429
Missouri	Joplin	30	3,117	583	82,300	1,401	552	170	5,823
	Kansas City	67	3,117	1,586	105,600	1,594	1,142	170	7,609
Montana	Billings	50	5,178	1,605	117,300	0	0	270	7,053
	Missoula	79	5,178	2,764	166,200	0	0	270	8,212
Nebraska	Grand Island	66	3,291	1,932	90,900	1,300	771	257	7,551
	Omaha	84	3,291	2,830	107,600	1,400	740	257	8,518
Nevada	Carson City	4	0	1,656	179,900	1,400	0	240	3,296
	Las Vegas	10	0	2,004	168,800	1,500	0	240	3,744
New Hampshire	Manchester	12	10	3,609	178,500	0	0	195	3,814
	Concord	15	10	4,107	176,500	0	0	195	4,312
New Jersey	Newark	49	1,541	4,453	191,100	840	0	145	6,979
	Hackensack	94	1,541	6,978	266,800	840	0	145	9,504
New Mexico	Roswell	25	2,931	788	74,400	1,594	0	189	5,502
	Albuquerque	36	2,931	1,829	139,600	1,453	0	189	6,402
New York	Binghamton	95	5,668	2,005	93,500	1,650	0	226	9,549
	New York	99	5,668	3,459	316,800	1,725	0	226	11,078
North Carolina	Charlotte	85	4,444	1,837	153,900	1,600	428	245	8,554
	Chapel Hill	98	4,444	4,158	260,200	1,500	581	245	10,928
North Dakota	Fargo	23	1,442	2,540	116,000	1,200	0	210	5,392
	Grand Forks	24	1,442	2,484	106,500	1,350	0	210	5,486
Ohio	Columbus	43	3,027	2,003	118,600	1,350	0	260	6,640
	Cuyahoga Falls	53	3,027	2,439	122,200	1,350	0	260	7,076
Oklahoma	Enid	64	4,451	807	71,900	2,086	0	170	7,514
	Oklahoma City	75	4,451	1,129	94,500	2,094	0	170	7,844
Oregon	Bend	82	5,640	2,537	167,300	0	0	240	8,417
	Portland	87	5,640	2,739	178,200	0	0	240	8,619
Pennsylvania	Altoona	16	2,296	945	70,200	840	0	262	4,343
	Philadelphia	29	2,296	2,269	85,800	980	0	262	5,807
Rhode Island	West Warwick	60	2,619	3,519	169,000	980	0	310	7,428
	Providence	78	2,619	4,179	161,500	980	0	310	8,088
South Carolina	Greenville	69	3,679	1,492	135,700	1,250	1,087	160	7,668
	Colulmbia	81	3,679	1,721	115,800	1,250	1,520	160	8,330
South Dakota	Sioux Falls	8	0	1,885	118,200	1,480	0	220	3,585
	Rapid City	11	0	2,076	112,200	1,460	0	220	3,756
Tennessee	Memphis	6	150	854	84,600	2,263	0	214	3,481
	Johnson City	9	150	922	115,200	2,325	0	214	3,611
Texas	Houston	3	0	1,407	99,400	1,650	0	200	3,257
	Grapevine	45	0	5,113	187,000	1,450	0	200	6.763
Utah	St. George	38	3,746	975	157,400	1,563	0	245	6,529
	Salt Lake City	59	3,746	1,657	167,400	1,650	0	245	7,298
Vermont	Burlington	37	2,493	2,916	171,200	840	0	200	6,449
	Bennington	65	2,493	3,987	119,200	840	0	200	7,520
Virginia	Charlottesville	55	3,726	1,766	162,000	1,100	310	175	7,077
	Virginia Beach	77	3,726	2,766	154,500	1,100	273	175	8,040
Washington	Kennewick	13	0	2,162	150,400	1,660	0	280	4,102
	Seattle	22	0	3,347	321,800	1,760	0	280	5,387
West Virginia	Morgantown	40	3,555	863	109,100	1,500	389	253	6,560
	Charleston	44	3,555	994	113,000	1,500	432	253	6,734
Wisconsin	Fond du Lac	74	4,150	2,325	107,500	1,000	0	281	7,756
	Milwaukee	80	4,150	2,753	102,100	1,120	0	285	8,308
Wyoming	Casper	1	0	716	104,300	1,250	0	140	2,106
	Cheyenne	2	0	830	123,100	1,250	0	140	2,220