ALABAMA
Sales Taxes
State Sales Tax: 4% (prescription drugs exempt); The rate can go as high as 12.0% depending on city and county taxes.  The state administers over 200 different city and county sales taxes; however, it does not administer all county or city sales taxes.  View municipal sales taxes
Gasoline Tax: 20.9 cents/gallon
Diesel Fuel Tax: 21.9 cents/gallon
(Local option taxes on fuel may add up to 3 cents.)
Cigarette Tax: 42.5 cents/pack of 20

Personal Income Taxes
Tax Rate Range: Low - 2.0%; High - 5.0%
Income Brackets: *Lowest - $500; Highest - $3,000
Number of Brackets: 3
Personal Exemptions: Single - $1,500; Married - $3,000; Dependents - $300
Standard Deduction: Single - $2,000; Married filing joint return - $4,000
Medical/Dental Deduction: Limited to excess of 4% of adjusted gross income
Federal Income Tax Deduction: Full
Retirement Income Taxes: Social Security, military, civil service, state/local government and qualified private pensions are exempt.  All out-of-state government pensions are tax-exempt if they are defined benefit plans.
Retired Military Pay: Pay and survivor benefits not taxed.
Military Disability Retired Pay: Retirees who entered the military before Sept. 24, 1975, and members receiving disability retirements based on combat injuries or who could receive disability payments from the VA are covered by laws giving disability broad exemption from federal income tax. Most military retired pay based on service-related disabilities also is free from federal income tax, but there is no guarantee of total protection.
VA Disability Dependency and Indemnity Compensation: VA benefits are not taxable because they generally are for disabilities and are not subject to federal or state taxes.
Military SBP/SSBP/RCSBP/RSFPP: Generally subject to state taxes for those states with income tax. Check with state department of revenue office.

Property Taxes  
The state does not collect taxes on personal property such as boats and computers.  Its ad valorem (property tax) is 6.5 mills (http://216.226.178.107/Taxincentives/proptaxincentives.html).  Each city and county may levy has its own millage rate.  For information on all ad valorem tax exemptions, click here. Homeowners 65 and older are exempt from all state property taxes.  Some cities also assess separate property taxes.  A homestead exemption up to $5,000 of assessed value is granted by the state on real property taxes. A larger exemption is available to persons over 65.  Visit state's property tax division web site.  To view the state's homestead summary chart, click here.

Inheritance and Estate Taxes
There is no inheritance tax and the estate tax is limited to federal estate tax collection.

For further information, visit the Alabama Department of Revenue site or call 334-242-1170.  If you are thinking about retiring to Alabama, click here.
 * For joint returns, the taxes are twice the tax imposed on half the income.

ALASKA
Sales Taxes
State Sales Tax: The state currently does not have a sales and use tax.  However, 62 municipalities impose local sales taxes that range up to 7%.  Anchorage does not have a sales tax.
Gasoline Tax: 8 cents/gallon
Diesel Fuel Tax: 8 cents/gallon
Cigarette Tax: $2.00/pack of 20 (Anchorage - add $1.32)

Personal Income Taxes
No state income tax
Retirement Income: Not taxed.

Property Taxes 
Alaska is the only state in the United States where a large part of the land mass is not subject to a property tax.  Although property tax is the primary method of raising revenues for most of the larger municipalities in the state, smaller municipalities favor a sales tax.  This is due primarily to the fact that the smaller incorporated areas lack a tax base large enough to support the property tax.  The unincorporated areas of the state do not have the legal authority to levy a tax.  Of the 18 Boroughs, only 14 levy a property tax.  Only 11 Cities located outside of Boroughs levy a property tax.  Therefore, only 25 municipalities in Alaska (either cities or boroughs) levy a property tax.  These 25 municipalities can be found on the Directory of Taxing Jurisdictions.

Alaska taxes both real and personal property.  there are several municipalities that have chosen to exempt some or all categories of personal property.  For a listing of those municipalities and categories, see the Alaska Taxable information.   Homeowners 65 and older (or surviving spouses 60 and older) are exempt from municipal taxes on the first $150,000 of the assessed value of their property.  This also applies to disabled veterans.  The average assessed value exempted from taxes for senior citizens and disabled veterans is $138,486 which equated to a tax exemption of $1,851 for 2009.  In 2009, the total full value for all municipalities (over 750 in population) was $91.5 billion (including TAPS -- Trans-Alaska Pipeline).  With a statewide population of 679,720 the per capita full value was $140,292. Intangible personal property is exempt from taxation. Call 907-269-6620 (Anchorage) or 907-465-2320 (Juneau) for details.

Inheritance and Estate Taxes
There is no inheritance tax and the estate tax is limited to federal estate tax collection.

For further information, visit the Alaska Department of Revenue site.

ARIZONA
Sales Taxes 
State Sales Tax: Arizona Transaction Privilege Tax (sales) and Use tax rates generally are 5.6%.  Currently, all fifteen counties levy a tax.  County rates range from.5% to 1.125%.  The state rate on transient lodging (hotel/motel) is 5.5%.  The state of Arizona does not levy a state tax on food for home consumption or on drugs prescribed by a licensed physician or dentist.  However, some cities in Arizona do levy a tax on food for home consumption.  City rates range from 1% to 4.25%.
Gasoline Tax: 19 cents/gallon
Diesel Fuel Tax: 19 cents/gallon
Cigarette Tax: $2.00/pack of 20
Water Use Tax: 65 cents per 1,000 gallons of water used.

Personal Income Taxes
Tax Rate Range: Low - 2.59%; High - 4.54%
Income Brackets: * Lowest - $10,000; Highest - $150,000  
Number of Brackets: 5
Personal Exemptions: Single - $2,100; Married - $4,200 with no
dependents, $6,300 with one dependent; Dependents - $2,300; 65 years or older - $2,100
Standard Deduction Single: - $4,677; Married filing jointly - $9,354
Medical/Dental Deduction: Allows deductions for all qualified medical and dental expenses.
Federal Income Tax Deduction: None
Retirement Income Taxes: Social Security and Railroad Retirement benefits are exempt.  Up to $2,500 total of military, civil service, and Arizona state/local government pensions are also exempt.  All out-of-state government pensions are fully taxed.  Frequently asked tax questions
Retired Military Pay: Up to $2,500 of retired pay and/or survivor benefits excluded.  For information on veteran's services, click here.
Military Disability Retired Pay: Retirees who entered the military before Sept. 24, 1975, and members receiving disability retirements based on combat injuries or who could receive disability payments from the VA are covered by laws giving disability broad exemption from federal income tax. Most military retired pay based on service-related disabilities also is free from federal income tax, but there is no guarantee of total protection.
VA Disability Dependency and Indemnity Compensation: VA benefits are not taxable because they generally are for disabilities and are not subject to federal or state taxes.
Military SBP/SSBP/RCSBP/RSFPP: Generally subject to state taxes for those states with income tax. Check with state department of revenue office.

Property Taxes 
There is no state property tax.  Tax jurisdictions set tax rates, which may vary considerable from one area to another. Property tax is administered by county assessors.  Single homeowners 65 and older who earn less than $3,750 and married couples who earn less than $5,500 are eligible for a tax credit of up to $502.  

Persons at least 65 years old who have resided in their primary residence for at least two years and have total income not more than four times the Social Security supplemental security income (SSI) benefit rate may apply to the assessor by September 1 to have the valuation of the primary residents and up to 10 acres of adjoining undeveloped land frozen at the full cash value when the application is filed.

Arizona also taxes personal property, which is defined as all types of property except real estate.  Taxable personal property includes property used for commercial, industrial and agricultural purposes.  Personal property is considered to be movable and not permanently attached to real estate.  For details, click here.

In lieu of a personal property tax on automobiles, the state imposes an annual motor vehicle license tax.  There is a $4.00 title fee; an $8.00 registration fee; plus an air quality research fee of $1.50; and a vehicle license tax (VLT) assessed in place of a personal property tax charged by other states.  There may also be a weight fee and commercial registration fee, if the vehicle is registered as commercial.  The VLT is based on an assessed value of 60% of the manufacturer's base retail price reduced by 16.25% for each year since the vehicle was first registered in Arizona (15% before 8/1/98).  Then, as of the Dec. 1, 2000 reduction, the rate is calculated as $2.80 (new vehicles)/$2.98 (used vehicles) for each $100 of the assessed value.  For example, for a new vehicle that costs $25,000, the first year assessed value would be $15,000 and the VLT would be $420.00.  The second year the assessed value would be $12,562.50 and the VLT would be $363.06.  For a mobile home the title fee is $7.00 per section or unit. Call 800-251-5866 for details.  For information on property tax relief for seniors, click here.

Inheritance and Estate Taxes
There is no inheritance or gift tax and the estate tax does not apply to decedents whose date of death is on or after January 1, 2006.

For further information, visit the Arizona Department of Revenue site.  For questions about moving to Arizona, click here. For other tax questions, call 602-255-3381.
* For joint returns, the taxes are twice the tax imposed on half the income.

ARKANSAS
Sales Taxes 
State Sales Taxes: 6.0% (prescription drugs exempt).  Food taxed at 2%, city and county sales taxes could add another 6.5%.  To view local rates, click here.
Gasoline Tax: 21.87 cents/gallon
Diesel Fuel Tax 22.8 cents/gallon
Cigarette Tax: $1.15 cents/pack of 20

Personal Income Taxes
Tax Rate Range:  Low - 1.0%; High - 7.0% *
Income Brackets:  Lowest - $3,899; Highest - $32,600
Number of Brackets: 6
Tax Credits: Single - $23; Married - $46; Dependents - $23
Additional deduction if 65 years of age or older - $23
Standard Deduction: Single - $2,000; Married filing jointly - $4,000
Medical/Dental Deduction: Same as Federal taxes
Federal Income Tax Deduction: None
Retirement Income Taxes: Social Security is exempt, as are VA benefits, Workers' Compensation, Tier 1 and Tier 2 Railroad Retirement benefits, and unemployment compensation.  Up to $6,000 in military, civil service, state/local government, and private pensions are exempt.  The exemption refers to income from public or private retirement systems, plans or programs.  IRA distributions can be included as part of the $6,000 exemption if the taxpayer is 59½ or older.  Out-of-state government pensions also qualify for the exemption.
Retired Military Pay: Up to $6,000 of federal retirement pay and/or survivor benefits excluded.
Military Disability Retired Pay: Retirees who entered the military before Sept. 24, 1975, and members receiving disability retirements based on combat injuries or who could receive disability payments from the VA are covered by laws giving disability broad exemption from federal income tax. Most military retired pay based on service-related disabilities also is free from federal income tax, but there is no guarantee of total protection.
VA Disability Dependency and Indemnity Compensation: VA benefits are not taxable because they generally are for disabilities and are not subject to federal or state taxes.
Military SBP/SSBP/RCSBP/RSFPP: Generally subject to state taxes for those states with income tax. Check with state department of revenue office.

Property Taxes 
Arkansas property taxes are levied by counties, municipalities, and school districts.  All households are eligible for a refund of up to $300 regardless of income or age.  Political subdivisions collect taxes on real property (house and land) and personal property (motor vehicles, boats and motors, motorcycles and all-terrain vehicles).  Assessment is based on 20 percent of the true market value.  The taxable assessed value of homesteads will not increase more than 5% above the previous taxable assessed value except when new additions or substantial improvements are made to the property.  However, the taxable value of the homestead will continue to increase each year until it equals 20% of market value.  The taxable assessed value of homesteads of residents aged 65 or older, or those who are disabled are capped at the previous year value unless improvements are made or the property is sold.  For more information about real property taxes, click here.

Inheritance and Estate Taxes
There is no inheritance tax.  In 2003 the estate tax was repealed for those deceased after January 1, 2005.

For further information, visit the Arkansas Department of Finance and Administration site or call 501-682-7225.  For general tax information, click here.  For a booklet on moving to Arkansas, click here.
* A special tax table is available for low- income taxpayers reducing their tax payments.

CALIFORNIA
Sales Taxes
State Sales Tax: 8.25% (food and prescription drugs exempt.  Tax varies according to locality.  Can be as high as 10.50%)
Gasoline Tax: * 46.6 cents/gallon
Diesel Fuel Tax: * 46.6 cents/gallon
Cigarette Tax: 37 cents/pack of 20 plus an additional surcharge of 50 cents per pack, bringing the total to 87 cents.

Personal Income Taxes
Tax Rate Range:  Low - 1.25%; High - 10.55%.  For 2010 the state has enacted a 0.25 percentage point increase in each of the state's income tax brackets.  A tax credit for dependents was reduced from $309 to $98. For information on taxes for military personnel, click here.
Income Brackets: ** Lowest - $7,168; Highest - $1,000,000
Number of Brackets:  6
Tax Credits:  Single - $99; Married - $198; Dependents - $309; 65 years of age or older - $99
Standard Deduction:  Single - $3,637; Married filing jointly - $7,274
Medical/Dental Deduction: Same as Federal taxes
Federal Income Tax Deduction: None
Retirement Income Taxes: Social Security and Railroad Retirement benefits are exempt.  There is a 2.5% tax on early distributions and qualified pensions.  All private, local, state and federal pensions are fully taxed.
Retired Military Pay: Follows federal tax rules.
Military Disability Retired Pay: Retirees who entered the military before Sept. 24, 1975, and members receiving disability retirements based on combat injuries or who could receive disability payments from the VA are covered by laws giving disability broad exemption from federal income tax. Most military retired pay based on service-related disabilities also is free from federal income tax, but there is no guarantee of total protection.
VA Disability Dependency and Indemnity Compensation: VA benefits are not taxable because they generally are for disabilities and are not subject to federal or state taxes.
Military SBP/SSBP/RCSBP/RSFPP: Generally subject to state taxes for those states with income tax. Check with state department of revenue office.

Property Taxes
Property is assessed at 100% of full cash value.  The maximum amount of tax on real estate is limited to 1% of the full cash value.  Under the homestead program, the first $7,000 of the full value of a homeowner's dwelling is exempt.  The Franchise Tax Board's Homeowner Assistance program, which provided property tax relief to persons who were blind, disabled, or at least 62 years old, and met certain minimum annual income thresholds, has been halted.  The state budgets approved for the 2008/2009 and 2009/2010 fiscal years deleted funding for this Homeowner and Renter Assistance Program that once provided cash reimbursement of a portion of the property taxes that residents paid on their home.  For more information, call the Franchise Tax Board at 1-800-852-5711, or visit www.ftb.ca.gov/individuals/hra/index.shtml.

The State Controller's Property Tax Postponement program, which allowed persons who are blind, disabled, or at least 62 years old, and meet certain minimum annual income thresholds, to postpone their property taxes.  However, effective February 20, 2009, the state budget eliminated the Property Tax Postponement Program.  For more information call 1-800-962-5661 or 916-327-5587, or visit http://www.sco.ca.gov/col/taxinfo/ptp/index.shtml.  For information on property tax exemptions, click here.

Inheritance and Estate Taxes
There is no inheritance tax.  However, there is a limited California estate tax related to federal estate tax collection.

For further information, visit the California Franchise Tax Board or the California State Board of Equalization.
* Does not include 1 cent local option.
** For joint returns, the taxes are twice the tax imposed on half the income.

COLORADO
Sales Taxes 
State Sales Tax: 2.9% (food and prescription drugs exempt); many cities and counties have their own rates which are added to the state rate.  Total could be as high as 9.9%.
Gasoline Tax: 22 cents/gallon
Diesel Fuel Tax: 20.5 cents/gallon
Cigarette Tax: 84 cents/pack of 20

Personal Income Taxes
All taxpayers: 4.63% of Federal taxable income
Personal Exemptions/Credits: Federal amounts are automatically adopted.
Standard Deduction: None
Medical/Dental Deduction: Federal amount
Federal Income Tax Deduction: None
Retirement Income Taxes: Taxpayers 55-64 years old can exclude a total of $20,000 for Social Security and qualified retirement income.  Those 65 and over can exclude up to $24,000.  All out-of-state government pensions qualify for the pension exemption.  The total exclusion may not be more than indicated from all exempt sources.  However, Social Security/Railroad Retirement income not taxed by the federal government is not added back to adjusted gross income for state income tax purposes.
Retired Military Pay: Same as above.
Military Disability Retired Pay: Retirees who entered the military before Sept. 24, 1975, and members receiving disability retirements based on combat injuries or who could receive disability payments from the VA are covered by laws giving disability broad exemption from federal income tax. Most military retired pay based on service-related disabilities also is free from federal income tax, but there is no guarantee of total protection.
VA Disability Dependency and Indemnity Compensation: VA benefits are not taxable because they generally are for disabilities and are not subject to federal or state taxes.
Military SBP/SSBP/RCSBP/RSFPP: Generally subject to state taxes for those states with income tax. Check with state department of revenue office.  For information on the Military Spouses Residency Relief Act, click here.

Property Taxes 
The county assessor determines the value of property using a market, cost or income approach.  For 2008 property taxes on real estate are assessed at 7.96% of the property's actual value.  You can determine your property tax bill by multiplying the assessed value by the local tax rate.

A homestead exemption is available for qualifying seniors and the surviving spouse of a senior who previously qualified.  Seniors must be at least age 65.  It allows 50% (up to a maximum reduction of $200,000) in actual value of a primary residence to be exempt.  The state pays the tax on the exempted value.  The person must have owned and lived in the home for at least 10 years.  Click for details.  This exemption has now been extended to qualifying disabled veterans.  Click for details.

Full-year Colorado residents age 65 or older, disabled, or a surviving spouse age 58 or older, may qualify for the Property Tax/Rent/Heat Rebate and/or the Property Tax Deferral.  Qualified applicants can receive a rebate of up to $600 of the property tax and $192 of their heating expenses paid during the year, either directly or as part of their rent payments, by filing the Property Tax/Rent/Heat Rebate form  Click for details.  For more property tax information, click here.  For senior and veteran property tax programs, click here.

Inheritance and Estate Taxes
There is no inheritance tax and the Colorado estate tax does not apply to decedents whose date of death is on or after January 1, 2005.

For further information, visit the Colorado Department of Revenue site or call 303-232-2446.

CONNECTICUT
Sales Taxes
State Sales Tax: 6% (food, prescription & non-prescription drugs exempt).
Gasoline Tax: 41.9 cents/gallon
Diesel Fuel Tax: 45.1 cents/gallon
Cigarette Tax: $3.00/pack of 20.

Personal Income Taxes
Tax Rate Range: Low - 3.0%; High - 6.5%  
Income Brackets: * Lowest - First $10,000; Highest - Over $500,000  (Click here to estimate your tax)
Number of Brackets: 3
Personal Exemptions: **Single - $13,000; Married - $26,000; Dependents - $0  (Click for details)
Standard Deduction: None
Medical/Dental Deduction: None
Federal Income Tax Deduction: None
Retirement Income Taxes: Social Security is exempt for individual taxpayers with federal adjusted gross income of less than $50,000 and for married filing jointly taxpayers, with federal AGI below $60,000.  All out-of-state government and federal civil service pensions are fully taxed.  Tax information for seniors (click here).
Retired Military Pay: Connecticut exempts 50% of federally taxable military retirement pay from the state income tax.  The exemption applies to federal retirement pay to members of the U.S. Army, Navy, Air Force, Marines, Coast Guard, and Army and Air National Guard.  Benefits received by a beneficiary under an option or election made by a retired member are also covered by this law.
Military Disability Retired Pay: Retirees who entered the military before Sept. 24, 1975, and members receiving disability retirements based on combat injuries or who could receive disability payments from the VA are covered by laws giving disability broad exemption from federal income tax. Most military retired pay based on service-related disabilities also is free from federal income tax, but there is no guarantee of total protection.
VA Disability Dependency and Indemnity Compensation: VA benefits are not taxable because they generally are for disabilities and are not subject to federal or state taxes.
Military SBP/SSBP/RCSBP/RSFPP: Generally subject to state taxes for those states with income tax. Check with state department of revenue office.

Property Taxes 
Taxes and real and personal property are assessed and collected by individual towns or other taxing districts.   All assessments are at 70% of fair market value.  An annual property tax credit or rent rebate is available to residents, age 65 or older, or to a surviving spouse of a previously approved applicant who is age 50 or older.  Regardless of age, totally disabled persons are also eligible.  Income parameters apply.

Municipalities may provide additional tax relief for seniors. Call 800-286-2214 or 860-297-5962 for details.

Inheritance and Estate Taxes
Connecticut imposes an estate tax which taxes the transfer of estates valued at $3.5 million or more at a progressive rate starting with 5 percent of the first $100,000 over the threshold and rising to 16 percent for the amount above $10 million. This is applicable to estates of decedents dying on or after January 1, 2010.

For further information, visit the Connecticut Department of Revenue site.  Also click here for more details.

* For joint returns, the taxes are twice the tax imposed on half the income.
** Combined personal exemptions and standard deduction. An additional tax credit is allowed ranging from 75% to 0% based on state adjusted gross income. Exemption amounts are phased out for higher income taxpayers until they are eliminated for household earning over $52,000.

DELAWARE
Sales Taxes
State Sales Tax: None (State collects a gross receipts tax of 2.07%)
Gasoline Tax: 23 cents/gallon
Diesel Fuel Tax: Tax 22 cents/gallon
Cigarette Tax: $1.60 cents/pack of 20

Personal Income Taxes
Tax Rate Range: Low - 2.2%; High - 6.95%  For 2010 the state has increased the top marginal tax rate by one percentage point to 6.95 percent on income over $60,000.
Income Brackets:   Lowest - $2,000; Highest - $60,000
Number of Brackets: 7
Tax Credits:   Single - $110; Married - $220; Dependents - $110; Over 60 - take an additional $110
Standard Deduction: $3,250 if single and not itemizing; $6,500 if married filing jointly and not itemizing.
Medical/Dental Deduction: None
Federal Income Tax Deduction: None
Retirement Income Taxes: Social Security and Railroad Retirement benefits are exempt.  Taxpayers 60 and older can exclude $12,500 of investment and qualified pension income.  They may qualify for an additional tax credit of $110. Out-of-state government pensions qualify for the pension and retirement exemption.  Under age 60, $2,000 is exempt. If you are 65 or older on December 31, you are eligible for an additional standard deduction of $2,500 (if you do not itemize).  For more information on tax rates and exemptions, click here.
Retired Military Pay:  Up to $2,000 of military retirement pay excluded for individuals under age 60; $12,500 if 60 or older.  
Military Disability Retired Pay: Retirees who entered the military before Sept. 24, 1975, and members receiving disability retirements based on combat injuries or who could receive disability payments from the VA are covered by laws giving disability broad exemption from federal income tax. Most military retired pay based on service-related disabilities also is free from federal income tax, but there is no guarantee of total protection.
VA Disability Dependency and Indemnity Compensation: VA benefits are not taxable because they generally are for disabilities and are not subject to federal or state taxes.
Military SBP/SSBP/RCSBP/RSFPP: Generally subject to state taxes for those states with income tax. Check with state department of revenue office.

Property Taxes 
All real property in the state is subject to tax unless specifically exempt.  Personal property, tangible and intangible property is exempt. Real estate is subject to county, school district, vocational school district and municipal property taxes.  The state offers various property tax relief programs for residents age 65 and older and for residents with disabilities. Homeowners 65 and older can get a credit equal to half of the school property taxes, up to $500. For information on the senior school property tax credit, click here. For property tax rates, click here.  

Inheritance and Estate Taxes
In July 2005 the legislature eliminated the requirement to file a Delaware estate tax return for dates on which the federal estate tax law does not allow a credit for state death tax  (currently 2005 through 2010).  It has now been reinstate for decedents dying after June 30, 2009.

For further information, visit the Delaware Division of Revenue site or call 302-577-8200.

DISTRICT OF COLUMBIA
Sales Taxes
State Sales Tax:  6.00% (temporary increase from 5.75% for the period from October 1, 2009 to September 30, 2012) (food, prescription and non-prescription drugs, residential utility services exempt)
Gasoline Tax: 23.5 cents/gallon
Diesel Fuel Tax: 23.5 cents/gallon
Cigarette Tax: $2.50/pack of 20

Personal Income Tax
Tax Rate Range: Low - 4.0%; High - 8.5%
Income Brackets:   Lowest - $10,000; Highest - $40,000  Note: Excludes Social Security income and maximum $3,000 exclusion on military retired pay, pension income, or annuity income from DC or federal government.
Number of Brackets: 3
Personal Exemption:   Single - $1,675; Married - $1,675; Dependents - $1,675
Standard Deduction: Single - $2,000; Married filing joint return - $4,000
Medical/Dental Deduction: Same as Federal taxes
Federal Income Tax Deduction: None
Retirement Income Taxes: Social Security is exempt.  Taxpayers 62 and older can exclude $3,000 of military, federal, and state/local pensions.  All state government pensions are fully taxed.
Retired Military Pay: Up to $3,000 of military retirement pay excluded for individuals 62 or older, Survivor benefits are taxable.
Military Disability Retired Pay: Retirees who entered the military before Sept. 24, 1975, and members receiving disability retirements based on combat injuries or who could receive disability payments from the VA are covered by laws giving disability broad exemption from federal income tax. Most military retired pay based on service-related disabilities also is free from federal income tax, but there is no guarantee of total protection.
VA Disability Dependency and Indemnity Compensation: VA benefits are not taxable because they generally are for disabilities and are not subject to federal or state taxes.
Military SBP/SSBP/RCSBP/RSFPP: Generally subject to state taxes for those states with income tax. Check with state department of revenue office.

Property Taxes 
Property is assessed at 100% of market value.  Taxes on owner-occupied real estate are $0.85 per $100 of assessed value.  The first $67,500 of assessed value (homestead deduction) is exempt from taxes. Several property tax relief programs are available to assist property owners and first time home buyers.  These include a homestead deduction, tax credits for historic properties, senior citizen tax relief and property tax exemptions and deferrals. Homeowners 65 and older with household adjusted gross income of less than $100,000 receive an additional exemption equal to 50 percent of their homestead deduction. Click here for details. 

The real property tax deduction has increased.  As a result of changes made to Federal year law, non-itemizers (those who take the standard deduction) may now increase the standard deduction by up to $500 (if single, head of household, married filing separately) and up to $1,000 (if filing jointly) if they took the real property tax deduction on their Federal tax return as an increase to the standard deduction. Call 202-727-1000 for more information.  

Inheritance and Estate Taxes
There is no inheritance tax and only a limited estate tax.

For further information, visit the District of Columbia Office of the Chief Financial Officer site or call 202-727-2476.

FLORIDA
Sales Taxes
State Sales Tax: 6% (food, prescription and non-prescription drugs exempt). There are additional county sales taxes which could make the combined rate as high as 9.5%.
Gasoline Tax: 34.4 cents/gallon
Diesel Fuel Tax: * 29.6 cents/gallon
(Local taxes for gasoline vary from 5.5 cents to 17 cents, plus there is a 2.07% gasoline pollution tax.)
Cigarette Tax: 33.9 cents/pack of 20 ($1.00 surcharge added on each pack in 2010)

Personal Income Taxes
No state income tax
Retirement Income: Not taxed.  Starting in 2007, individuals, married couples, personal representatives of estates, and businesses are no longer required to file an annual intangible personal property tax return reporting their stocks, bonds, mutual funds, money market funds, shares of business trusts, and unsecured notes.  For details, click here.

Property Taxes 
All property is taxable at 100% of its just valuation.  Every person who owns and resides on real property in Florida on January 1 and makes the property their permanent residence is eligible to receive a homestead exemption up to $50,000.  The first $25,000 applies to all property taxes, including school district taxes.  The additional exemption up to $25,000, applies to the assessed value between $50,000 and $75,000 and only to nonschool taxes.  If one spouse holds the title, the other spouse may file for the exemption with the consent of the titleholder.

Below is a general list of exemptions available in the state.

• Homestead exemptions up to $50,000
• $500 widows and widower's exemption
• $500 disability exemption
• $5,000 disability exemption for ex-service member
• Service connected total and permanent disability exemption
• Exemption for totally and permanently disabled person
• Additional homestead exemption for persons 65 and older
• Homestead property tax discount for veterans age 65 and oler with a combat-related disability
•  Homestead tax deferral
• Installment payment of property taxes
• Personal property 

The homestead exemption for all residents applies to all property taxes, not just city and county taxes. Annual increases in the assessment of homestead property are limited to 3% of the prior year's assessed value, or if lower, the percentage change in the Consumer Price Index for the prior, as long as there was no change in ownership. 

For more details on property taxes, click here, then find the link for the county property appraiser for the county in question. For more information on Florida property tax exemptions, click here.

Inheritance and Estate Taxes
There is no inheritance tax and only a limited estate tax.

To review information for new residents, click here.

For general information on Florida taxes, visit the Florida Department of Revenue site or call 800-352-3671.

* Includes local county taxes


GEORGIA
Sales Taxes
State Sales Tax: 4% (food, prescription drugs exempt), local taxes may add an additional 3%.
Gasoline Tax: 20.9 cents/gallon
Diesel Fuel Tax: 20.6 cents/gallon
Cigarette Tax: 37 cents/pack of 20

Personal Income Taxes
Tax Rate Range: Low - 1.0%; High - 6%
Income Brackets:   Lowest - $750; Highest - $7,000 
Number of Brackets: 6
Personal Exemptions: Single - $2,700; Married - $5,400; Dependents - $3,000
Standard Deduction: Single - $2,300; Married filing joint return - $3,000; Taxpayer over 65 - $1,300 additional.
Medical/Dental Deduction: Same as Federal taxes
Federal Income Tax Deduction: None
Retirement Income Taxes: Social Security is exempt.  Taxpayers who are 62 years of age or older, or permanently and totally disabled regardless of age, may be eligible for a retirement income adjustment on their Georgia tax return.  Retirement income includes income from pensions and annuities, interest income, dividend income, net income from rental property, capital gains income, and income from royalties.  For married couples filing joint returns with both members receiving retirement income, the maximum adjustment for the applicable year may be up to twice the individual exclusion amount.  Retirement income exceeding the maximum adjustable amount will be taxed at the normal rate.  The retirement income exclusion for the tax year is $40,000.  For more income tax information, click here.
Retired Military Pay: Same as above.
Military Disability Retired Pay: Retirees who entered the military before Sept. 24, 1975, and members receiving disability retirements based on combat injuries or who could receive disability payments from the VA are covered by laws giving disability broad exemption from federal income tax. Most military retired pay based on service-related disabilities also is free from federal income tax, but there is no guarantee of total protection.
VA Disability Dependency and Indemnity Compensation: VA benefits are not taxable because they generally are for disabilities and are not subject to federal or state taxes.
Military SBP/SSBP/RCSBP/RSFPP: Generally subject to state taxes for those states with income tax. Check with state department of revenue office.

Property Taxes 
A homeowner may pay a combination of county, city, school or state taxes depending on location.  Property tax relief measures are included in the state's comprehensive property tax credit law that can be viewed on their web site. Homeowners 62 and older who earn $10,000 or less, will find that up to $10,000 of their property's assessed value is exempt from school taxes.  Persons 62 or older whose family income does not exceed $30,000 may qualify for an exemption from state and county property taxes equal to the amount by which the assessed value of the homestead exceeds the assessed value for the preceding tax year. For those 65 and older who earn $10,000 or less, $4,000 of their property's value is exempt from state and county taxes as well.  Call 404-968-0778 for details.  To view additional information about property taxes, click here.

The state offers homestead exemptions to persons that own and occupy their home as a primary residence.  Many counties offer homestead exemptions that are more beneficial to the taxpayer than the exemptions offered by the state.  Homestead exemptions are filed with the county tax commissioner or the county tax assessor's office.  The homestead exemption is deducted from the assessed value (40% of the fair market value) of the home  Then the millage rate is applied to arrive at the amount of ad valorem tax due.  Individuals age 65 and older get additional deductions. For more information on homestead exemptions click here.

Inheritance and Estate Taxes
There is no inheritance tax or gift tax and only a limited estate tax which is an amount equal to the amount allowable as a credit for state death taxes under Section 2011 of the Internal Revenue Code.  In effect, the estate taxes paid to Georgia may be used to reduce the estate taxes due the IRS.

For further information, visit the Georgia Department of Revenue site.
* The tax brackets are for single individuals.  For joint filers the income brackets range from $1,000 to $10,000.