Taxes in New York to Wyoming


Updated: June 2018

Taxes by State

Please choose a State: New YorkNorth CarolinaNorth DakotaOhioOklahomaOregon,
PennsylvaniaRhode Island, South CarolinaSouth DakotaTennesseeTexasUtahVermontVirginia,
WashingtonWest VirginiaWisconsinWyoming

NEW YORK

Sales Taxes

State Sales Tax:  4.0% (food, prescription and non-prescription drugs exempt); Other taxing entities (cities and counties) may add up to 4.875% in additional sales tax.
Gasoline Tax: 62.28 cents/gallon (Includes all taxes)
Diesel Fuel Tax: 67.08 cents/gallon (Includes all taxes)
Cigarette Tax: $4.35/pack of 20; New York City adds an additional $1.50.

Personal Income Taxes (Click here)

(Brackets, deductions, exemptions, and tax rate range)

Medical/Dental Deduction: Federal amount
Federal Income Tax Deduction: None
Retirement Income Taxes: Social Security, military, civil service, New York state/local government pensions are exempt. Also, up to $20,000 of qualified private pensions for those 59½ and older. Out-of-state government pensions can be deducted as part of the $20,000 exemption. For more information on senior citizen and retiree benefits, click here.
Retired Military Pay: Exempt from taxes.
Military Disability Retired Pay: Disability Portion — Length of Service Pay: Member on September 24, 1975 — No tax; Not Member on September 24, 1975 — Taxed, unless combat incurred.  Retired Pay — Based solely on disability.  member on September 24, 1975 — No tax.  Not Member on September 24, 1975 — Taxed, unless all pay based on disability, and disability resulted from armed conflict, extra-hazardous service, simulated war, or an instrumentality of war.  For information on taxes for military personnel in New York State, click here and here.
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 taxation is limited to real property. New York State law gives local governments and public school districts the option of granting a reduction on the amount of property taxes paid by qualifying senior citizens. This is accomplished by reducing the assessed value of residential property owned by seniors by 50%. To qualify, seniors must be 65 years of age or older and meet certain income limitations and other requirements. For the 50% exemption, the law allows each county, city, town, village or school district to set the maximum income limit at any figure between $3,000 and $29,000. Localities have the further option of giving exemptions of less than 50% to seniors whose incomes are more than $29,000. Under this option, called the “sliding-scale option,” such owner can have a yearly income as high as $37,399.99 and get a 5% exemption in places that are using the maximum limit. For more information, click here.

There is no general statewide homestead property tax exemption. However, a taxpayer’s primary residence may be partially exempted from school taxes under the state’s School Tax Relief Program (STAR) program. Seniors can take advantage of this program that provides a partial exemption from school property taxes. All New Yorkers who own and live in their one-, two-, or three-family home, condominium, cooperative apartment, manufactured home, or farm dwelling are eligible for a STAR exemption on their primary residence. Click here for more information.
There are two STAR exemptions:

  • The Basic STAR exemption is available for owner-occupied, primary residences, regardless of the owners’ ages or incomes. The combined income of all resident owners (owners who live on the property) and of any owner’s resident spouse cannot be more than $500,000. Income is federal adjusted gross income minus the taxable amount of total distributions from annuities or IRAs. Income documents will be required to establish your eligibility for this program. The property must be the primary residence of at least one owner. Married couples owning more than one property can only have STAR on one property unless they are divorced or legally separated and can provide documentation to support their claim. The approximate benefit is a $316 tax reduction.

  • The Enhanced STAR exemption is available for the primary residences of senior citizens (age 65 and older) with yearly household incomes not exceeding the statewide standard. All owners must be 65 or older by the end of the calendar year in which the exemption begins unless they are the spouse or sibling of an owner who is 65 or older by that time. For example, if you own the property and are applying for an exemption that will begin on July 1, 2016, you or your spouse or sibling must be 65 or older by December 31, 2016. The combined income of all owners and of a resident owner’s spouse cannot be more than $86,000. Income is federal adjusted gross income minus the taxable amount of total distributions from annuities or IRAs. Income documents will be required to establish your eligibility for this program. The property must be the primary residence of at least one owner. Married couples can only have STAR on one property unless they are divorced or legally separated and can provide documentation to support their claim. The approximate benefit is a $646 tax reduction.

For general information on senior citizen and retiree benefits in New York, click here.

Inheritance and Estate Taxes

There is no inheritance tax. Regarding the estate tax, if the date of death is on or after January 1, 2004, the estate must file a New York State estate tax return if any one of the following conditions are met: (1) The decedent was domiciled in New York State at the time of death and the total of the federal gross estate, federal taxable gifts and specific exemption exceeds $1 million; (2) The decedent was not domiciled in New York State at the time of death and the estate includes real or tangible personal property with a situs in New York State, and the total of the federal gross estate, federal taxable gifts and specific exemption exceeds $1million; or (3) The decedent was neither a resident nor a citizen of the United States, the estate includes real or tangible personal property with a situs in New York State, and the estate is required to file a federal estate tax return. For more information, click here.

For further information, visit the New York Department of Taxation and Finance site.
* For joint returns, the taxes are twice the tax imposed on half the income.

NORTH CAROLINA

Sales Taxes

State Sales Tax:4.750%. Prescription drugs and medical equipment exempt, and food is subject to a 2% county tax. Counties may also add up to 2.75% tax.
Gasoline Tax: 52.95 cents/gallon (Includes all taxes)
Diesel Fuel Tax: 58.95 cents/gallon (Includes all taxes)
Cigarette Tax: 45 cents/pack of 20

Personal Income Taxes (Click here)

(Brackets, deductions, exemptions, and tax rate range)

Medical/Dental Deduction: Federal amount. Income tax credit for premiums paid on long-term care insurance that covers the individual, a spouse or dependent. Credit is equal to 15% of premium cost but may not exceed $350.
Federal Income Tax Deduction: None
Retirement Income Taxes: Social Security is exempt. All other forms of retirement income are taxed at the North Carolina flat income tax rate of 5.499%.The deductions for certain taxpayers of up to $4,000 for federal, state or local government retirement benefits or up to $2,000 for private retirement benefits are no longer available as of 2014. For more details on retirement income deductions, click here.
Retired Military Pay: If an individual had five years of creditable service as of August 12, 1989, all military retired pay is exempt from taxes.  Otherwise, a deduction of up to $4,000 is allowed for military pay or survivor’s benefits.
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 property, real and personal, is subject to taxation and is assessed based on 100% of appraised value. Taxes are collected by cities and counties.  Click here for tax rates.

There is an elderly or disabled exclusion which excludes the greater of the first $25,000 or 50% of the appraised value of the permanent residence of the qualifying owner.  A qualifying owner must be at least 65 years old or be totally and permanently disabled.  The owner cannot have an income amount from the previous year that exceeds the income eligibility limit for the urgent year.

For information about what’s new for 2015, click here.

The state also has a Circuit Breaker Property Tax Deferment Program. Under this program, taxes for each year are limited to a percentage of the qualifying owner’s income. The qualifying owner must either be at least 65 years of age or be totally and permanently disabled. For an owner whose income amount for the previous years does not exceed the income eligibility limit for the current year, which for tax year 2017 is $29,600, the owner’s taxes will be limited to 4% of the owner’s income. For an owner whose income exceeds the income eligibility limit, which for tax year 2017 is $44,400, the owner’s taxes will be limited to 5% of the owner’s income.

Inheritance and Estate Taxes

On June 27, 2011, a bill was signed into law by North Carolina governor Beverly Perdue.  This law clarifies that the North Carolina estate tax does not apply to the estates of decedents who died in 2010 but will apply to the estates of decedents dying on or after January 1, 2011 with a $5,000,000 exemption, which is indexed for inflation. As of 2018, the exemption is $5,450,000.

For further information, visit the North Carolina Department of Revenue site.
* The tax brackets reported are for single individuals. For married taxpayers, the same rates apply to income brackets ranging from $21,250 to $200,000. An additional middle income tax credit is allowed.
** Taxpayers who claim standard deduction or itemize deductions on federal return must make adjustments.

NORTH DAKOTA

Sales Taxes

State Sales Tax: 5% (food and prescription drugs exempt), 6% on lodging, and 7% on alcoholic beverages. Cities or counties which have adopted home rule charters may levy additional sales and use taxes up to 3.5%.
Gasoline Tax: 41.4 cents/gallon (Includes all taxes)
Diesel Fuel Tax: 47.4 cents/gallon (Includes all taxes)
Cigarette Tax: 44 cents/pack of 20

Personal Income Taxes (Click here)

(Brackets, deductions, exemptions, and tax rate range)

Medical/Dental Deduction:  Full
Federal Income Tax Deduction: *None
Retirement Income Taxes: A total of $5,000 can be excluded from military, civil service, some state/local government, and qualified pensions, minus amount of Social Security received. Out-of-state government pensions are fully taxed. Call 701-328-3275 for more information.
Retired Military pay: North Dakota’s individual income tax law provides only one special deduction for active members of the military.  It does not include combat pay that is exempt from federal income tax.  The current income tax law does not provide for any special deductions for retired military members.
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 by the state, counties, townships, and municipalities. Residential property is taxed as 9% of assessed value. For the most part, personal property is exempt from property tax. Personal property of utility companies that are assessed by the State Board of Equalization is subject to property tax. Household personal property, inventories, and machinery and equipment used in trade or manufacture are exempt from property taxes. Machinery and equipment used in refining products from oil or gas extracted from the earth is deemed to be real property and therefore subject to property taxes. A mobile home used as a residence or place of business is also subject to a property tax.
There is also a Homestead Tax Credit available to senior citizens (65+) or disabled persons who own or rent their home. Your income, plus the income of your spouse and any dependents, may not exceed $42,000 for the calendar year preceding the assessment date. Your assets may not exceed $500,000. The maximum homestead credit is $400 (income $0 to $18,000). Click here for details.  For a brochure on the Homestead Tax Credit, click here. Call 701-328-3127 for details.

Inheritance and Estate Taxes

North Dakota does not have an inheritance tax.  There is an estate tax based on a decedent’s total gross estate and limited to the credit for state death taxes allowed on the Federal 706 estate tax return.  North Dakota’s definition of a deceased person’s taxable estate is identical to the federal definition and North Dakota recognizes all federal exemptions and deductions.

For further information, visit the North Dakota State Tax Department site or call 701-328-3657.  To review the North Dakota tax guide, click here.
* Rates for single person.
** State allows personal exemption or standard deductions as provided in the Internal Revenue Code.

OHIO

Sales Taxes

State Sales Tax: 5.750% (food, newspapers, magazine subscriptions, telephone service and prescription drugs exempt); Counties levy additional sales taxes which may add up to 2.25% in additional sales tax.
Gasoline Tax:  46.4 cents/gallon (Includes all taxes)
Diesel Fuel Tax: 52.4 cents/gallon (Includes all taxes)
Cigarette Tax: $1.60/pack of 20

Personal Income Taxes (Click here)

(Brackets, deductions, exemptions, and tax rate range)

Medical/Dental Deduction: Unreimbursed medical/dental expenses, premiums for long-term care insurance, and unsubsidized health insurance premiums are deductible.
Federal Income Tax Deduction: None
Retirement Income Taxes: Social Security is exempt. Ohio provides a credit for retirement and pension income that is received on account of retirement. To qualify for this credit, the adjusted gross income less exemptions must be less than $100,000. The credit is capped at $200.00 and is based upon the amount of the distribution reported on form 1099-R. The credit is not applicable for separation of employment, loans against the retirement plan, or rollovers. Seniors 65 and over may claim a $50 credit. Only one credit is allowed for each return. Out-of-state government pensions can be applied toward the retirement income credit. Taxpayers can deduct the following benefits only to the extent that they are included in the taxpayers federal adjusted gross income: Social Security, Tier 1 and Tier II Railroad Retirement benefits, and supplemental and other Railroad Retirement benefits.
Retired Military Pay: Military retired pay of taxpayers who retired from service in the active or reserve components of the U.S. Army, Navy, Air Force, Marine Corps, Coast Guard, or from the National Guard can deduct their military retirement income to the extent that income is not otherwise deducted or excluded in computing federal or Ohio adjusted gross income.  Taxpayers who served in the military and receive a federal civil service retirement pension are also eligible for a limited deduction if any portion of their federal retirement pay is based on credit for their military service.  These retirees can deduct only the amount of their federal retirement pay that is attributable to their military service.  Military taxpayers – click here and 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

The taxable base is the assessed value of land and buildings. Assessed value is 35% of market value, except for certain agricultural land. County auditors must reappraise all real estate every six years. A Homestead Exemption is available to the homesteads of qualified homeowners who are either at least 65 years old, permanently and totally disabled, or at least 59 years of age and the surviving spouse of a deceased taxpayer who had previously received the exemption. For more details, click here.
The Homestead Exemption is limited to the homestead, which Ohio law defines as an owner’s dwelling and up to one acre of land. The value of the exemption may not exceed the value of the homestead. The 2016 income threshold is $31,500, the 2017 threshold is $31,800, and the 2018 threshold is $32,200.

Inheritance and Estate Taxes

Ohio does not have an estate tax or an inheritance tax.

For further information, visit the Ohio Department of Taxation site.
* Add an additional $20 per exemption tax credit.

OKLAHOMA

Sales Taxes

State Sales Tax: 4.5% (prescription drugs are exempt). County-based tax rates can vary depending on local municipalities, and local taxes extend up to 7%.
Gasoline Tax: 35.4 cents/gallon (Includes all taxes)
Diesel Fuel Tax: 38.4 cents/gallon (Includes all taxes)
Cigarette Tax: $1.03/pack of 20

Personal Income Taxes (Click here)

(Brackets, deductions, exemptions, and tax rate range)

Medical/Dental Deduction: Federal amount
Federal Income Tax Deduction: Full but higher rates apply to the remaining taxable income
Retirement Income Taxes: The state does not tax Social Security benefits. Each individual may exclude their retirement benefits, up to $10,000, but not to exceed the amount included in the federal adjusted gross income. For any individual who claims the exclusions for government retirees on Schedule 511-A, lines 4 and 5, the amount of the exclusion cannot exceed $10,000 minus the amounts already claimed on Schedule 511-A, 4 and 5 (if less than zero, enter zero). The retirement benefits must be received from an employee pension benefit plan, an eligible deferred compensation plan, an individual retirement account, annuity or trust, or simplified employee pension under IRC section 408, an employee annuity (a) or (b), United States Retirement bonds under IRC section 86, or lump-sum distributions from a retirement plan under IRC section 402 (e). There is no longer a modified AGI limit. For more information, click here and here.
Retired Military Pay: An individual may exclude the greater of 75% of their retirement benefits or $10,000, but not to exceed the amount included in the Federal Adjusted Gross Income.  The retirement benefits must be from any component of the Armed Forces of the U.S.
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

Real property is assessed at an amount between 11% and 13.5% of its fair cash value. Oklahoma offers a Homestead Exemption for homeowners which reduces the property’s assessed value by $1,000. In most cases this will result in a tax savings of $80 to $120. If gross household income is under $20,000 a year or less and you meet all of the Homestead Exemption requirements, you may qualify for an additional $1,000 exemption. A property tax refund worth up to $200 is available if you are 65 or older, or totally disabled, and have an income of $12,000 or less. There is a 100% property tax exemption for disabled veterans. Veterans and the surviving spouse of a veteran may also qualify for a property tax exemption.
Senior citizens with a household income of less than $25,000 previously qualified for a valuation freeze on their primary residence. This meant that their property tax would not go up just because the value of other homes in the neighborhood has gone up. As the result of a law passed in 2004, the amount of qualifying income would be fixed to the Federal Department of Housing and Urban Development’s estimate of median family income. Call 405-713-1236 for additional details.
For more information on ad valorem taxes, click here.

Inheritance and Estate Taxes

There is no inheritance tax, and the estate tax was repealed on Jan. 1, 2010.

For further information, visit the Oklahoma Tax Commission site or call 405-521-3160.

OREGON

Sales Taxes

State Sales Tax: None
Gasoline Tax: 49.52 cents/gallon (Includes all taxes)
Diesel Fuel Tax: 54.76 cents/gallon (Includes all taxes)
Cigarette Tax: $1.32/pack of 20

Personal Income Taxes (Click here)

(Brackets, deductions, exemptions, and tax rate range)

Medical/Dental Deduction: Full only for age 59 or older, if itemized. Oregon allows a tax credit on long-term care insurance premiums. The credit is the smaller of 15% of premiums paid or $500.
Federal Income Tax Deduction: $5,000 ($2,500 if married filing separately)
Retirement Income Taxes: Most retirement income is subject to Oregon tax when received by an Oregon resident. This is true even if you were a non-resident when you earned the income. However, you may subtract some or all of your federal pension income from Oregon income, and there is a retirement-income credit up to $6,250 for seniors with certain income restrictions. The state does not tax Social Security or Railroad Retirement benefits. Depending on your age and income, you may be entitled to a retirement income credit on your Oregon return. If you receive a U.S. government pension, you may be entitled to subtract part or all of that pension on your Oregon Individual income tax return. For more information, click here.

Retired Military Pay: Federal retirees, including military personnel, may be able to subtract some or all of their federal pension income.  This includes benefits paid to the retiree or to the surviving spouse.  The subtraction amount is based on the number of months of federal service before and after October 1, 1991.  Retirees can subtract their entire federal pension if all the months of federal service occurred before October 1, 1991.  If there are no months of service before October 1, 1991, retirees cannot subtract any federal pension.  If service included months before and after October 1, 1991, retirees can subtract a percentage of their pension income.
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 Oregon Homestead Exemption allows a property owner to exempt up to $40,000 of his or her real property, or a floating, manufactured, or mobile home. Married couples may exempt up to $50,000. If a homestead is located outside of town or city limits, a property owner may protect up to 160 acres. If it is located within town or city limits, a property owner may protect up to 1 city block.
Oregon tax rates are set by the counties and any special considerations are levied by county officials. Homeowners 62 or older may delay paying property taxes based on certain income criteria. The state offers a Property Tax Deferral for Disabled and Senior Citizens Program, which allows qualified taxpayers to defer payment of their property taxes on their homes. The state pays the taxes to the county, maintains the account, and charges 6% simple interest, which also is deferred. Taxes are owed when the taxpayer receiving the deferral dies, sells the property, ceases to live permanently on the property, or the property changes ownership.
To qualify for the program, the taxpayer must live on the property and have a total household income of less than $44,000 for the year before application. Participants may remain on either program as long as their federal adjusted gross income does not exceed that amount. If a participant’s income exceeds the $44,000 limit, part of the taxes still may be deferred. Participants can come in and out of the programs if their income changes. In addition to meeting the income limitation and property ownership requirement, disabled persons must be receiving or be eligible to receive federal Social Security Disability benefits to qualify. Residents must be 62 years old or older to qualify for the Property Tax Deferral for Disabled and Senior Citizens Program. Call 800-356-4222
or visit the Oregon Department of Revenue website.  If you are thinking of moving to Oregon, click here.

Inheritance and Estate Tax

The laws governing Oregon’s inheritance tax have changed. First, the name of the tax changed from an “inheritance tax” to an “estate tax.” This is consistent with the majority of states and the federal government which defines an estate tax, as a tax on an entire estate while an inheritance tax is defined as a tax assessed against only certain beneficiaries of an estate.
In addition, while the estate tax exemption of $1,000,000 remains in effect, the tax only applies to the value of an estate in excess of $1,000,000. Under current law, once an estate exceeds $1,000,000, the tax applies to the entire estate and the rates change such that the majority of estates valued between $1,000,000 and $2,000,000 will pay slightly less in taxes on estates valued over $2,000,000 will pay slightly more in taxes.
For further information, visit the Oregon Department of Revenue website or call 503-378-4988.
Note: Oregon has a statutory provision for automatic adjustment of tax brackets, personal exemption or standard deductions to the rate of inflation.

PENNSYLVANIA

Sales Taxes

State Sales Tax: 6% (food, clothing, textbooks, heating fuels, and prescription and non-prescription drugs are exempt). Other taxing entities may add up to 2%.
Gasoline Tax:  76.60 cents/gallon (Includes all taxes)
Diesel Fuel Tax: 99.10 cents/gallon (Includes all taxes)
Cigarette Tax: $2.60/pack of 20

Personal Income Taxes (Click here)

(Brackets, deductions, exemptions, and tax rate range)

Medical/Dental Deduction: None
Federal Income Tax Deduction: None
Retirement Income Taxes: Retirement income of all forms is exempt from taxation for residents 60 and older. Retired means meeting the requirements of a Pennsylvania eligible plan and separated from service by retiring. Eligible employer-sponsored retirement plans can, but do not necessarily, include employer-sponsored deferred compensation plans; 401(k) plans, thrift plans, thrift savings plans, and eligible welfare plans. Income not taxed includes Social Security benefits and Railroad Retirement benefits; commonly recognized pension, old age retirement benefits paid after becoming eligible to retire, and then retiring. It also includes United Mine Workers’ pensions, military pensions, and civil service annuities. For more information, click here.
Retired Military Pay: As long as you retire from the military with either years of service or age, your retirement income is not 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 taxes are levied by local governments (counties, municipalities and school districts). The tax cannot exceed 30 mills on the assessed valuation of the property without special permission from the courts. Households with claimants or spouses 65 years of age or older, widows or widowers 50 years of age or older, or permanently disabled individuals 18 years of age or older meeting income eligibility requirements may qualify for this program. Rebates of paid property tax or rent, up to a maximum of $975 per year, are available. To qualify, annual household eligibility income must not exceed $35,000. Applicants can exclude, as income, one-half of Social Security, Supplemental Security Income and Railroad Retirement Tier 1 benefits. The Property Tax/Rent Rebate program allows residents to exclude 50% of Social Security payments and 50% of Railroad Retirement benefit payments from eligibility income. The maximum rebate is $650. Counties may levy an intangible personal property tax, which taxes stocks, bonds and other personal property taxpayers may own. Not all counties levy this tax. For more details, click here.

Inheritance and Estate Taxes

The Pennsylvania inheritance tax is calculated at a percentage of the value of the assets transferred which is determined by the relationship of the heir to the decedent and the decedent’s date of death.  The tax rate is 4.5% for transfers to direct descendants (lineal heirs), 12% for transfers to siblings, and 15% for transfers to other heirs (except charitable organizations, exempt institutions, and government entities). Property owned jointly between husband and wife is exempt from the tax, while property inherited from a spouse, or from a child 21 or younger by a parent is exempt.  The estate tax is related to federal estate tax collection.

For further information, visit the Pennsylvania Department of Revenue site or call 717-787-8201.

RHODE ISLAND

Sales Taxes

State Sales Tax: 7% (food, some clothing, precious metal bullion, some burial-related items, and prescription and non-prescription drugs are exempt). The tax on clothing applies to each sale of clothing and footwear with a sales price of more than $250. Tax on meals and beverages is 8%.  Click here to see taxes on other items.
Gasoline Tax: 52.40 cents/gallon (Includes all taxes)
Diesel Fuel Tax: 58.40 cents/gallon (Includes all taxes)
Cigarette Tax: $3.75/pack of 20

Personal Income Taxes (Click here)

(Brackets, deductions, exemptions, and tax rate range)

Medical/Dental Deduction: Federal amount
Federal Income Tax Deduction:  None
Retirement Income Taxes: Railroad Retirement benefits are exempt.  Out-of-state government pensions are fully taxed.  Social Security is taxed to the extent it is federally 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

State property taxes are not imposed directly by the state, but a portion of the city and town taxes are set aside for state purpose. Taxes are assessed and collected by the local jurisdiction.  Fire district taxes are collected in some rural communities. Homeowners 65 and older who earn $30,000 or less can get a property tax relief credit of up to $300. Call 401-222-2280 for details.

Inheritance and Estate Taxes

There is no inheritance tax. Rhode Island imposes a tax on the transfer of the net value of the assets of every resident decedent and the value of real and personal property of non-resident decedents located within this state. The tax is apportioned in accordance with the location of the assets with actual situs (both real and personal property) in another state. The fraction is Rhode Island assets over total estate assets.
The Rhode Island estate tax is in effect for estates of more than $1,500,000. It falls on the estate of the person who died, the beneficiaries, or heirs. The maximum Rhode Island estate tax rate is 16%. The Rhode Island estate tax is in addition to the federal estate tax. If someone dies in Rhode Island with less than the federal exemption amount of $5,450,000, their estate doesn’t owe any federal estate tax. Or, if someone dies in Rhode Island with an estate worth less than $1,500,000, there is no Rhode Island estate tax.

For further information, visit the Rhode Island Division of Taxation site or call 401-222-1111.

SOUTH CAROLINA

Sales Taxes

State Sales Tax: 6% (prescription drugs and unprepared food items are exempt); Counties may impose an additional 1% local sales tax if voters in that county approve the tax. Generally, all retail sales are subject to the sales tax. Seniors 85 and older pay 5%.
Gasoline Tax: 35.15 cents/gallon (Includes all taxes)
Diesel Fuel Tax: 41.15 cents/gallon (Includes all taxes)
Cigarette Tax: 57 cents/pack of 20

Personal Income Taxes (Click here)

(Brackets, deductions, exemptions, and tax rate range)

Medical/Dental Deduction: Federal amount
Federal Income Tax Deduction:  None
Retirement Income Taxes: Retirement income is taxed. Social Security is exempt.   Under age 65, $3,000 in pension income is exempt.  If you are 65 or older you may exempt $15,000 of retirement income.  You can take this deduction for income received from any qualified retirement plan.  If both spouses receive retirement income, each spouse is entitled to an individual deduction. The $15,000 deduction must be offset by any other retirement deduction that is claimed.  A surviving spouse may continue to take a retirement deduction on behalf of the deceased spouse. Some taxpayers age 65 and older may not have to file a tax return if they meet certain conditions.  For more information,click here.
Retired Military Pay: Retirees with 20 or more years of active duty can deduct up to $3,000 annually until age 65 and up to $10,000 per year after age 65.  This deduction extends to the surviving spouse.  Pension or retirement income received for time served in the National Guard or Reserve components is not taxable.  Survivor benefits are taxed following 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 tax is assessed and collected by local governments.  Both real and personal property are subject to tax. The market value of a legal residence and up to 5 acres of surrounding land is assessed at 4%.  For homeowners 65 and older, the state’s homestead exemption allows the first $50,000 of their property’s fair market value to be exempt from local property taxes.  South Carolina imposes a casual excise tax of 5% on the fair market value of all motor vehicles, motorcycles, boats, motors and airplanes transferred between individuals.  For more information, click here.

Inheritance and Estate Taxes

There is no inheritance tax or estate tax..

For further information, visit the South Carolina Department of Revenue site or 800-763-1295.  If you are planning to move to South Carolina, click this link will provide you with some helpful information.
* State allows personal exemption or standard deductions as provided in the Internal Revenue Code.

SOUTH DAKOTA

Sales Taxes

State Sales Tax: 4.50% (prescription drugs are exempt); municipalities may add up to an 2%. Residents who are age 66 and older and have a yearly income of under $12,060 (single) or in a household where the total income was under $16,240 are eligible for a sales tax refund.
Gasoline Tax: : 48.40 cents/gallon (Includes all taxes)
Diesel Fuel Tax: 54.40 cents/gallon (Includes all taxes)
Cigarette Tax: $1.53 cents/pack of 20

Personal Income Taxes (Click here)

(Brackets, deductions, exemptions, and tax rate range)
No state personal income tax
Retirement Income: Not taxed.

Property Taxes

Property taxes in South Dakota can be levied by school districts, cities, townships, counties, water districts, and additional special districts for specific purposes such as fire protection or sanitary systems. They are based on a home’s true market value, which is determined annually by the county director of equalization in each county.
All property is to be assessed at full and true value. Then the property is equalized to 85% for property tax purposes.
Property taxes are assessed and collected by local government entities. A tax freeze and/or municipal property tax reduction is available for seniors age 65 and older and disabled persons. The state has several other property tax relief programs. For additional details, click here.
There is a property tax exemption for disabled veterans. Veterans that have been rated as permanently and totally disabled as the result of a service-connected disability may be eligible for up to $100,000 of their property value to be exempt from property taxes. Click here for details.
The state has a property tax Homestead Exemption that delays payment of property taxes until the property is sold. Taxes are a lien on the property and must be paid along with 4% interest before the property can be transferred. For a single person, his or her annual income must be less than $16,000. For a multi-member household, the limit is $20,000. For more information click here.
For more information on all property taxes, click here or call 800-829-9188.

Inheritance and Estate Taxes

There is no inheritance tax and the estate tax is limited and related to federal estate tax collection.

For further information, visit the South Dakota Department of Revenue site or call 800-829-9188.
* Tax rates to do not include local option tax of 1 cent.

TENNESSEE

Sales Taxes

State Sales Tax:  7% on tangible property (prescription drugs are exempt); 4% on food and food ingredients. Counties and cities may add up to 2.75% to the total of either rate.
Gasoline Tax: 33.7 cents/gallon (Includes all taxes)
Diesel Fuel Tax: 46.8 cents/gallon (Includes all taxes)
Cigarette Tax: 62 cents/pack of 20

Personal Income Taxes

Medical/Dental Deduction: Qualified medical expenses are deductible, and these include the costs of diagnosis, cure, mitigation, treatment or prevention of disease, and the costs for treatments affecting any part or function of the body.
Federal Income Tax Deduction: None
Retired Military Pay: Tax-exempt
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 taxes are assessed and collected by the local governments. County assessors of property appraise real estate for assessment purposes. In addition, they assess tangible personal property used or held for use in a business. The county commission and city governing bodies determine local property tax rates. The property taxes are collected by county trustees and city collecting officials.
Tennessee does not have a Homestead Exemption. However, there is a property tax relief program for the elderly, disabled and veterans. For additional information, click here.
The assessed valuation of a property is based on 25% of its fair market value. Depending on the location of the residence, homeowners will be assessed property taxes from the city only, the city and county, or the city, county, and a special school/fire district rate. A local government may authorize (at their option) a person who is 65 years of age or older to defer payment of tax. The state Comptroller’s Office will calculate the income limit for each county annually using a formula outlined in state law.
For more information, call 615-741-4883 or click here for an overview of the property tax freeze program.

Inheritance and Estate Taxes

There is no inheritance tax. Because of the phaseout of the federal estate tax credit, Tennessee’s estate tax is not imposed on estates of people who died in 2005 or later. For more information, click here or call 615-532-6438.

For further information, visit the Tennessee Department of Revenue site or call 615-741-2837.
* Tax rates to do not include local option tax of 1 cent.

TEXAS

Sales Taxes

State Sales Tax: 6.25% (non-prepared food and prescription and non-prescription drugs exempt); local option taxes can raise the rate to 8.25%.
Gasoline Tax: 38.4 cents/gallon (Includes all taxes)
Diesel Fuel Tax: 44.4 cents/gallon (Includes all taxes)
Cigarette Tax: $1.41 cents/pack of 20

Personal Income Taxes

No state personal income tax
Retirement Income: Not taxed.
Retired Military Pay:  Not taxed.
Military Disability Retired Pay: Disability Portion – Length of Service Pay: Member on September 24, 1975 – No tax; Not Member on September 24, 1975 – Taxed, unless combat incurred.  Retired Pay – Based solely on disability.  Member on September 24, 1975 – No tax.  Not Member on September 24, 1975 – Taxed, unless all pay based on disability, and disability resulted from armed conflict, extra-hazardous service, simulated war, or an instrumentality of war.
VA Disability Dependency and Indemnity Compensation: 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 tax is imposed by local taxing units.  Click here for details.  For homeowners 65 and older, $10,000 (in addition to the regular $25,000 homestead exemption) of the property’s assessed value is exempt from school taxes and $3,000 is exempt from other local taxes.  Once an over-65 homeowner qualifies for an over-65 homestead exemption for school taxes, that owner gets a tax ceiling for that home on school taxes.  If the homeowner improves the home (other than normal repairs or maintenance), the tax ceiling is adjusted for the new additions.

For details on the homestead exemption for seniors, veterans and the disabled, click here.

School district taxes are frozen for seniors (65 and older) and disabled persons at the level imposed on the residence the first year that the taxpayer qualified for the residence exemption.  Counties, cities, towns, and junior college districts are permitted to establish a tax freeze on homesteads of those age 65 and older or disabled.

Inheritance and Estate Taxes

There is no inheritance and the estate tax is limited and related to federal estate tax collection.

For further information, visit the Texas Comptroller of Public Accounts site.

UTAH

Sales Taxes

State Sales Tax:  4.7% (prescription drugs are exempt); cities and/or municipalities may impose taxes up to 3.9%; local option taxes may raise the total tax to 8.6%.
Gasoline Tax: 47.81 cents/gallon (Includes all taxes)
Diesel Fuel Tax: 53.81 cents/gallon (Includes all taxes)
Cigarette Tax: $1.70/pack of 20

Personal Income Taxes (Click here)

(Brackets, deductions, exemptions, and tax rate range)

Medical/Dental Deduction:  Federal amount
Federal Income Tax Deduction:  The personal exemption in Utah is equal to 75% of the federal personal exemption. Utah also offers credits worth 6% of the value of federal deductions and exemptions.
Retirement Income Taxes: Utah taxpayers may be able to claim a retirement tax credit on their individual income tax return. Previously, an income exclusion was allowed taxpayers age 65 or over, and a deduction of retirement income received was allowed taxpayers under the age of 65. A taxpayer who is age 65 or older may be able to claim a nonrefundable tax credit of up to $450 or $900 for a married couple filing a joint return. For more information, click here.
Retired Military Pay: Utah residents below age 65 may take 6% of retired military pay as a tax credit up to $288. Residents older than 65 can claim either $450 (single) or $900 (married), but the tax credits are subject to income eligibility limits.
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.
Military Personnel & Their Spouses: Under a new federal law, earned income of the spouse of a nonresident active duty military service member is now exempt from Utah income tax.  The military income of the service member continues to be exempt from Utah tax, but the exemption now extends to the earned income of the non-military spouse

Property Taxes

Property taxes are assessed and collected locally. The taxable value of tangible personal property and real property except residential property is assessed at 100% of its fair market value, less any exemptions that may be permitted. Recent sales of comparable property are used to help set the value. However, primary residential properties are only taxed at 55% of the market value.
Up to $984 of property tax can be abated, based on income, plus an additional credit equal to the tax on 20% of a home’s fair market value.
Contact the Tax Commission at 801-297-3600 ext 3600 for details or click here and here.

Inheritance and Estate Taxes

There is no inheritance and the estate tax is limited and related to federal estate tax collection.

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For further information, visit the Utah State Tax Commission site or call  800-662-4335.

VERMONT

Sales Taxes

State Sales Tax: 6% (medical items, food, equipment and fuel, residential fuel and electricity, clothing and shoes with a purchase price of $110 or less, and prescription and non-prescription drugs are exempt); Local jurisdictions may add an additional 1%. Tax is 9% of prepared foods and restaurant meals and lodging and 10% on alcoholic beverages served in restaurants.
Gasoline Tax: 48.86 cents/gallon (Includes all taxes)
Diesel Fuel Tax: 56.40 cents/gallon (Includes all taxes)
Cigarette Tax: $3.08/pack of 20

Personal Income Taxes (Click here)

(Brackets, deductions, exemptions, and tax rate range)

Medical/Dental Deduction: Federal amount
Federal Income Tax Deduction: None
Retirement Income Taxes: No exemptions, except for Railroad Retirement benefits.  Out-of-state government 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.
Vermont Tax Guidelines for Military Personnel: Click here.

Property Taxes

Real estate taxes have two components; school property tax and municipal property tax. Both taxes are billed and collected by the town or city where the real estate is located.
A statewide education tax is imposed on all nonresidential and homestead property at the following rates: (1) the tax rate for nonresidential property is approximately $1.535 per $100.00; and (2) the tax rate for homestead property is approximately $1.00 multiplied by the district spending adjustment for the municipality, per $100.00, of equalized education property value. The homestead property tax rate for each municipality which is a member of a school district is calculated under subsection “e” of state statute section 5405. For rates by town, click here.
By Vermont law, property owners whose homes meet the definition of a Vermont homestead must file a Homestead Declaration annually by the April filing deadline. If eligible, it is important that you file so that you are correctly assessed the homestead tax rate on your property.
The municipal property tax is based on the town’s grand list and is used to fund the town’s services. The rate varies in each town depending on the funds needed to operate municipal services. Eligible Vermont residents can claim a rebate of their school and municipal property taxes if their household income does not exceed a certain level. The Vermont Property Tax Adjustment assists many Vermont homeowners with paying their property taxes. You may be eligible for a property tax adjustment on your property taxes if your property qualifies as a homestead and you meet the eligibility requirements described in this fact sheet. The maximum adjustment property tax adjustment is $8,000.00.
For more information, click here.

Inheritance and Estate Taxes

Although Vermont does not have an inheritance tax, it has an estate tax. A Vermont estate tax return must be filed if the decedent had Vermont income and filed a U.S. estate tax return. Federal estate tax returns are required when an estate exceeds specified gross estate values. The maximum Vermont estate tax rate is 14%.
For further information, visit the Vermont Department of Taxes site or call 802-828-2865.

VIRGINIA

Sales Taxes

State Sales Tax: 4.30%. Sales of eligible food items are subject to a reduced sales tax rate of 2.5% (1.5% state tax and 1% local tax). Total tax rates may reach as high as 6%.
Gasoline Tax: 40.79 cents/gallon (Includes all taxes)
Diesel Fuel Tax: 50.48 cents/gallon (Includes all taxes)
Cigarette Tax: 30 cents/pack of 20

Personal Income Taxes (Click here)

(Brackets, deductions, exemptions, and tax rate range)

Medical/Dental Deduction: Partial. In Virginia, you can deduct the total amount of qualified medical and dental expenses that exceed 10% of your federal adjusted gross income. The Livable Home Tax Credit (LHTC) applies to purchases of supplies and other items needed to retrofit existing housing or incorporate into new construction to improve accessibility and/or visitability and meets the eligibility guidelines established by the Virginia Department of Housing and Community Development. Tax credits are available for up to $5,000 for the purchase/construction of a new accessible residence and up to 50% for the cost of retrofitting existing units, not to exceed $5,000. For additional information about LHTC, click here.
Federal Income Tax Deduction: None
Retirement Income Taxes: A Virginia age deduction allows if you or your spouse were born on or before Jan. 1, 1953. In this instance, you may qualify to claim an age deduction of up to $12,000 per filer. This deduction shall be reduced by $1 for every $1 that the taxpayer’s adjusted federal adjusted gross income exceeds $50,000 for single taxpayers or $75,000 for married taxpayers. For married taxpayers filing separately, the deduction will be reduced by $1 for every $1 the total combined adjusted federal adjusted gross income of both spouses exceeds $75,000. You may not claim the age deduction if you claim the Virginia Disability Income subtraction.
When a married couple uses the Spouse Tax Adjustment (STA), each spouse must claim his or her own age exemption. Each filer who is considered blind for federal income tax purposes may claim an additional exemption. When a married couple uses STA, each spouse must claim his or her own exemption for blindness. STA enables spouses filing jointly to reduce their tax by up to $259 if each spouse has taxable income to report and their combined taxable income is more than $3,000.
Virginia law exempts Social Security and Tier 1 Railroad Retirement benefits from taxation. If you were required to include any of your benefits in federal adjusted gross income, subtract that amount on your Virginia return.
Retired Military Pay: Follows federal tax rules.  Military retirement income received by those awarded the Medal of Honor can be subtracted from federal gross income for tax purposes.
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 taxes are administered by the state’s cities, counties, and towns and are based on 100% of fair market value. Tangible personal property is also taxed at the local level and is based on a percentage of the original cost. A county, city, or town may enact a program for senior citizens and disabled persons allowing for exemption, deferral (or a combination of both) for property taxes on real and manufactured homes owned and occupied as the sole dwelling of a person 65 years of age or older. Annual family income is generally limited to $50,000, but may be higher in certain Northern Virginia communities. Net worth limits may apply. Local tax officials should be contacted. There are no adjustments at the state level.

Inheritance and Estate Taxes

There is no inheritance tax. The estate tax has been repealed for the estates of decedents whose date of death occurs on or after July 1, 2007.
For further information, visit the Virginia Department of Taxation site or call 804-367-367-8031.
* Tax rates to do not include local option tax of 2%.

WASHINGTON

Sales Taxes

State Sales Tax: 6.5% (food and prescription drugs are exempt) Local taxes may increase total tax to 10.4%. Tax is 6.8% on sales and leases of motor vehicles.
Gasoline Tax: 67.80 cents/gallon (Includes all taxes)
Diesel Fuel Tax: 73.80 cents/gallon (Includes all taxes)
Cigarette Tax: $3.03/pack of 20

Personal Income Taxes

No state personal income tax
Retirement Income: Not taxed.

Property Taxes

Property taxes account for about 30% of Washington’s total state and local taxes.  Properties are appraised at 100% of fair market value.  A property tax exemption program is available for persons age 61 or older, or persons unable to work due to a physical disability.  The property, which can include up to an acre of land, must be owner/buyer occupied.

The state offers a senior property tax exemption program for those whose household income does not exceed $40,000. If your household income is between $40,000 and $45,000, you may qualify for the state’s deferral program. The qualifying applicant receives a reduction in the amount of property taxes due. The amount of the reduction is based on the applicant’s income, the value of the residence, and the local levy rates. For more information, call 800-647-7706. For senior exemptions and deferrals, click here.
The state’s tax deferral program works in conjunction with the exemption program. A senior citizen or disabled person may defer property taxes or special assessments on their residence if they meet certain age, disability, ownership, occupancy and income requirements. The state pays the taxes on behalf of the claimant and files a lien on the property to indicate the state has an interest in the property.  The deferred taxes must be repaid to the state plus 5% interest when the owner dies, sells or moves from the home, or doesn’t have sufficient equity in the property.  Qualified people may participate in both or one of these programs. For more information, click here.

For information on the property tax deferral program for homeowners with limited income, click here.

For information on the property tax deferral program for seniors and disabled persons, click here.

For information on property tax exemptions for senior citizens and disabled persons, click here.

For more details on property taxes, click here or call 800-647-7706.

Inheritance and Estate Taxes

Washington replaced the inheritance tax in 1982 with an estate tax. Effective Jan. 1, 2009, the Washington State filing threshold is different from the federal filing threshold for completing the estate tax return. If the decedent has a gross estate or a taxable estate plus taxable gifts of $2,193,000 ($4,386,000 for married couples) or more, the estate is required to file a Washington State estate tax return.

For further information, visit the Washington Department of Revenue site or call 800-647-7706.

WEST VIRGINIA

Sales Taxes

State Sales Tax:  6% (prescription drugs are exempt). Food is taxed at 1%. Seniors age 60 and older are eligible for the Golden Mountaineer Card that can be used for pharmaceutical discounts, retail, and professional discounts. Some municipalities may add a local sales tax of up to 1%.
Gasoline Tax:  54.10 cents/gallon (Includes all taxes)
Diesel Fuel Tax:  60.10 cents/gallon (Includes all taxes)
Cigarette Tax: $1.20/pack of 20

Personal Income Taxes (Click here)

(Brackets, deductions, exemptions, and tax rate range)

Medical/Dental Deduction: None
Federal Income Tax Deduction: None
Retirement Income Taxes: The beginning point for West Virginia taxation is federal adjusted gross income. Therefore, any amount of the IRA distribution or pension income that is taxable and included in federal adjusted gross income is taxable on the West Virginia income tax return. $2,000 of civil and state pensions are exempt. Social Security income is taxable only to the extent that the income is included in your federal adjusted gross income. Taxpayers 65 and older or surviving spouses of any age may exclude the first $8,000 (individual filers) or $16,000 (married filing jointly) of any retirement income. Out-of-state government pensions qualify for the $8,000 exemption. An individual, regardless of age, may deduct up to $2,000 of benefits received from the West Virginia Teachers Retirement System, West Virginia Employees Retirement System, and military and federal retirement systems.
Retired Military Pay: West Virginia exempts all military pension income.
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 tax is administered by county officials and officials of several state government agencies. Although the Department of Tax and Revenue plays a major role in the administration of this tax, less than one-half of 1% of the property tax collected goes to state government. The primary beneficiaries of the property tax are county boards of education. Property taxes are paid to the sheriff of each of the state’s 55 counties. Each county and municipality can impose its own rates of property taxation within the limits set by the West Virginia Constitution. Property is assessed at 60% of fair market value.
The West Virginia legislature sets the rate of tax of county boards of education. This rate is used statewide by all county boards of education. However, the total tax rate for county boards of education may differ from county to county due to excess levies. The total tax rate is a combination of the tax levies from four state taxing authorities: state, county, schools, and municipal. This total tax rate varies for each of the four classes of property, which consists of personal, real and intangible properties. Property is assessed according to its use, location, and value as of July 1. The amount of property tax paid depends on the following factors: the assessed property value as determined by a county assessor, and the tax rate levied against each $100 of the property’s assessed valuation. The assessed value of the property must be 60% of the property’s true and actual value, which is defined as the amount of money the property would be worth in a sale. For more information on property taxes, click here.
Senior citizens eligible for the Homestead Exemption Program may be entitled to a Senior Citizen Tax credit, which is based on the amount of property taxes paid on the first $20,000, or portion thereof, of the taxable assessed value over the $20,000 Homestead Exemption. Taxpayers who pay the federal alternative minimum tax are ineligible for this credit.
The Homestead Excess Property Tax Credit provides a refundable credit of up to $1,000 for low-income property owners whose real property tax, less senior citizen tax credit, paid on your owner-occupied home is greater than 4% of your income (gross household income including social security benefits). Low-income is defined as federal adjusted gross income that is 300% or less of the federal poverty guideline, and it is based on the number of individuals in the family. Eligibility for the Homestead Exemption program is not necessary to qualify for this credit.

For more information on the above, click here.

Inheritance and Estate Taxes

There is no inheritance and the estate tax is limited and related to federal estate tax collection.

For further information, visit the West Virginia State Tax Department site or call 304-558-3333 or 800-982-8297.  Also visit the West Virginia Department of Revenue.

* For joint returns, the taxes are twice the tax imposed on half the income.

WISCONSIN

Sales Taxes

State Sales Tax:  5% (food and prescription drugs are exempt). Most of the state’s counties have adopted a 0.5% sales tax. An additional 0.1% baseball stadium tax applies in Wisconsin.
Gasoline Tax:  49.3 cents/gallon (Includes all taxes)
Diesel Fuel Tax:  55.3 cents/gallon (Includes all taxes)
Cigarette Tax: $2.52 cents/pack of 20

Personal Income Taxes (Click here)

(Brackets, deductions, exemptions, and tax rate range)

Medical/Dental Deduction:  You may deduct the amount of your medical and dental expenses that are more than 10% of your adjusted gross income. These expenses may also be taken for purposes of the Wisconsin itemized deduction credit.
Federal Income Tax Deduction:  None
Retirement Income Taxes: Generally the same amount of your pension and annuity income that is taxable for federal tax purposes is taxable by Wisconsin. Social Security and Railroad Retirement benefits are not taxable. Certain Wisconsin state and local government retirees qualify for a tax exemption. Out-of-state government pensions are fully taxed. All retirement payments from the U.S. military employee retirement system, the Coast Guard, the commissioned corps of the National Oceanic and Atmospheric Administration and the Public Health Service are exempt. Retired persons whose income is less than $10,000 ($19,000 if married filing a joint return) are also eligible for a “working families tax credit.” This credit reduces or completely eliminates the Wisconsin income tax for persons, including retirees, who are full-year residents of Wisconsin. It is not necessary that you be employed, or that you have more than one person in your household, in order to claim this credit. For more details, click here and here.

Individuals who receive income from a qualified retirement plan or an individual retirement account (IRA) may be able to subtract up to $5,000 of such retirement benefits when computing their Wisconsin income tax.  To qualify for the subtraction the individual must be at least 65 years of age before the close of the taxable year for which the subtraction is being claimed and meet the following income limitations for that year.  If the individual is single or files as head of household, his or her federal adjusted gross income is less than $15,000.  If the individual is married and files a joint return, the couple’s federal adjusted gross income is less than $30,000.  If the individual is married and files a separate return, the sum of both spouses’ federal adjusted gross income is less than $30,000.

The subtraction does not apply to retirement benefits that are otherwise exempt from Wisconsin income tax.  For example, an individual is receiving military retirement benefits that are exempt from Wisconsin income tax.  The individual may not claim the $5,000 subtraction based on the military retirement benefits.  Individuals who will qualify for the subtraction may want to consider the subtraction when determining the amount of their estimated tax payments.
Retired Military Pay: All military retirement pay is exempt.
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

Homeowners and renters whose household income is less than $24,680 can benefit from the Homestead Credit Program that is designed to soften the impact of property taxes on persons with low income. The credit is based on the relationship of household income to the amount of allowable property taxes and/or rent for the calendar year. Wisconsin also has a school property tax credit that is available to homeowners. It is actually a credit against Wisconsin income tax liability. Details on the state’s property tax system can be found here.  For information on the Homestead Credit, click here.

Inheritance and Estate Taxes

There is no inheritance tax but Wisconsin does have an estate tax.
For further information, visit the Wisconsin Department of Revenue site or call 608-266-2772.  For specific retiree information, click here.

WYOMING

Sales Taxes

State Sales Tax: 4% (prescriptions and food for home consumption are exempt); counties have the option of adding up to 2% in additional taxes. There is a county lodging tax that varies from 2% to 4% and is added to the other sales taxes.
Gasoline Tax: 42.4 cents/gallon (Includes all taxes)
Diesel Fuel Tax: 48.4 cents/gallon (Includes all taxes)
Cigarette Tax: 60 cents/pack of 20

Personal Income Taxes

No state personal income tax
Retirement Income Taxes: Not taxed, including that received from other states.

Property Taxes

Tax rates are set by the various political entities with the legal power to levy taxes. These governmental entities include counties; school districts; cities and towns; and special taxing districts, such as water and sewer districts and cemetery districts. Once the taxing entities have adopted their budgets and tax rates, the tax rates cannot be appealed. However, obvious factual errors may still be corrected by the county. Your tax notice indicates the amount you pay to each taxing entity.
Wyoming is a “fractional assessment” state. This means their property tax applies to only a fraction of the full market value of property. This fraction is the property’s assessed value. For most property, only 9.5% of market value is subject to tax. Consequently, a home worth $100,000 on the market is only taxed on $9,500 in assessed value. The real effect of fractional assessments is to exempt $90,500 of the home’s value from taxation. Citizens are legally protected from counties and municipalities increasing property tax rates. For county revenue, the rate is limited to 8 mills (0.8%). With very few exceptions, state law limits the property tax rate for all governmental purposes. All Wyoming citizens benefit from property tax exemptions. Personal property held for personal use is tax-exempt. Inventory, pollution control equipment, cash, accounts receivable, stocks, and bonds are also exempt.
There is a Veteran’s Property Tax Exemption for those who qualify. A person must be honorably discharged as a veteran of WWI, WWII, Korea, or Vietnam. Surviving spouses of qualifying veterans and certain disabled veterans may be eligible for the exemption. The amount of relief is $3,000 of assessed value against real personal property. A surviving spouse may continue to collect benefits until he or she remarries.
The state has a Tax Rebate to Elderly and Disabled Program that is available to those age 65 and older who meet certain income requirements. Those eligible by statute for this program are individuals who are 65 years of age or older or 18 years of age or older and totally (100 percent) disabled. Income for these individuals must be less than $17,500 per year if single or $28,500 per year if married. Residency for 12 months prior to the date of application is required. For a qualified single individual, the amount of the refund varies between $250 and up to $800. For details on property tax relief programs, click here. Call 307-777-5235 for additional details.  Call 307-777-5235 for details. For general information on property tax and relief programs, click here.

Inheritance and Estate Taxes

There is no inheritance tax and the estate tax is limited and related to federal estate tax collection.

For more information, visit the Wyoming Department of Revenue site or call 307-777-5287.

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