STATE AND LOCAL REVENUE PER CAPITA (2024)

ISSUE

For each state, provide state and local general and property tax revenue per capita.

SUMMARY

Tax revenues at the state and local levels vary significantly. For example, using the Tax Policy Center's Data Query System (DQS), we found that:

1. Alaska has the highest per capita state general revenue from its own sources at $15,689, while Georgia has the lowest at $2,249 per capita;

2. Vermont has the highest per capita state property tax revenue at $1,516, while 16 states including Connecticut do not collect property taxes at the state level (see Table 1);

3. New York has the highest per capita local general revenue from its own sources at $5,463, while Vermont has the lowest at $1,230 per capita; and

4. New Jersey has the highest per capita state property tax revenue at $2,918, while Arkansas has the lowest at $319 per capita.

The Center is a joint venture of the Urban Institute and Brookings Institution. Its interactive DQS tool uses data from the U.S. Census Bureau's Annual Survey of State and Local Government Finances. The most recent available data is from 2012.

According to the Tax Foundation, a nonprofit tax policy research organization, revenue variations like those listed above are due to several factors, including “types of taxes and fees administered..., the types of resources within the state, and the policy priorities of state and local governments.” For example, some states derive much of their revenue from taxes on natural resources, such as natural gas or mineral-based products. Similarly, states vary in their dependence on federal aid, which could affect the amount of revenue that needs to be raised. And, the Tax Policy Center notes that “states that lack a sales tax or an income tax (or both) typically rely more heavily on property tax revenue."

PER CAPITA REVENUE AT THE STATE AND LOCAL LEVELS

For each state, Table 1 shows general and property tax revenue per capita at the state and local levels. It uses the Census Bureau's descriptions. Generally, “local level” data includes data for all counties, municipalities, towns, special districts, and school districts, as applicable. “State level” data excludes local level data. “General revenue from own sources” includes property, sales and gross receipts, individual income, and corporate income taxes, as well as other miscellaneous revenue types (e.g., lottery proceeds, state property sales), as applicable. It excludes intergovernmental (e.g., federal grant), liquor store, utility, and insurance trust revenue. “Property tax revenue” generally includes (1) taxes, relating to real or personal property as a whole, taxed at a single rate or at classified rates according to property class and (2) penalties and interest on delinquent property taxes.

Table 1: Per Capita General and Property Tax Revenue in 2012

Source: State & Local Government Finance DQS (http://slfdqs.taxpolicycenter.org), maintained by the Urban Institute-Brookings Institution Tax Policy Center. Data from U.S. Census Bureau, Annual Survey of State and Local Government Finances, Government Finances, Volume 4, and Census of Governments (2012). Date of Access: September 22, 2015.

STATE RANKINGS IN EACH CATEGORY

Tables 2 through 5 show the five states with the highest and lowest collections in each of the four categories.

Table 2: General Revenue from Own Sources: State Level

Source: See DQS, supra, Table 1

Table 3: Property Tax Revenue: State Level

Source: See DQS, supra, Table 1

* 16 states do not collect property taxes at the state level (see Table 1)

Table 4: General Revenue from Own Sources: Local Level

Source: See DQS, supra, Table 1

Table 5: Property Tax Revenue: Local Level

Source: See DQS, supra, Table 1

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