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: 20.2 cents/gallon
Diesel Fuel Tax: 21.2 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: 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  
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 county 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.

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.
 * 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, some jurisdictions 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 
Property taxes are assessed in 25 of 161 municipalities.   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.  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: 5.6% (food and prescription drugs exempt).  All counties and some cities levy a sales tax that could bring the combined tax rate to 10.7%.
Gasoline Tax: 19 cents/gallon
Diesel Fuel Tax: 28 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: - $4,050; Married filing jointly - $8,100
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.
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 
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 $3,700 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.

In lieu of a personal property tax on automobiles, the state imposes an annual motor vehicle license tax.  The fee to register an automobile in Arizona is $8.00 (or $8.25 in metro Phoenix and Tucson, including a 25-cent air quality compliance sticker fee), plus an air quality research fee of $1.50 and a vehicle license tax (VLT).  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.  As of Dec 1, 2000, the rate is calculated at $2.80 for new vehicles or $2.89 for used ones for each $100 of the assessed value.  For example, for a new vehicle that costs $25,000, the first year's assessed value would be $15,000 and the VLT would be $420.  The second year the assessed value would be $12,562.00 and the VLT would be $363.06. Call 800-251-5866 for details.

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 3%, natural gas and electricity taxed at 4.5%, 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: 59 cents/pack of 20

Personal Income Taxes
Tax Rate Range:  Low - 1.0%; High - 7.0% *
Income Brackets:  Lowest - $3,699; Highest - $30,100
Number of Brackets: 6
Tax Credits: Single - $20; Married - $40; Dependents - $20
65 years of age or older - $20
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.  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:
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 
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 improvments 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.

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: 6.25% (food and prescription drugs exempt.  Tax varies according to locality.  Can be as high as 8.75%)
Gasoline Tax: * 44.4 cents/gallon
Diesel Fuel Tax: * 45.0 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 - 1.0%; High - 9.3%
Income Brackets: ** Lowest - $6,622; Highest - $43,814
Number of Brackets:  6
Tax Credits:  Single - $94; Married - $188; Dependents - $294; 65 years of age or older - $94
Standard Deduction:  Single - $3,516; Married filing jointly - $7,032
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:
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 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.  After taxes have been paid, homeowners 62 and older who earn $35,051 or less may file a claim for assistance on 96 percent of property taxes, up to $34,000 of the assessed value of their homes.  Call 800-852-5711 or visit for details.  Homestead exemptions are handled at the county level.  Under the homestead program, the first $7,000 of the full value of a homeowner's dwelling is exempt. The state has a property tax postponement program that allows eligible homeowners (seniors, blind and disabled residents) to postpone payments of property taxes on their principal place of residence.  Interest is charged on the postponed taxes.  For more information, click here or call 800-952-5661.

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: 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 
The county assessor determines the value of property using a market, cost or income approach.  For 2007 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 for qualifying seniors and the surviving spouse of a senior who previously qualified is available.  Seniors must be at least age 65.  It allows 50% (up to a maximum reduction of $100,000) 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.

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.

Inheritance and Estate Taxes
There is no inheritance tax and the Colorado estate tax does not apply to decendents who 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: 43.9 cents/gallon
Diesel Fuel Tax: 37.0 cents/gallon
Cigarette Tax: $2.00/pack of 20.

Personal Income Taxes
Tax Rate Range: Low - 3.0%; High - 5.0%  
Income Brackets: * Lowest - First $10,000; Highest - Over $10,000  (Click here to estimate your tax)
Number of Brackets: 2
Personal Exemptions: ** (2008) 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: Follows federal rules.
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 
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 $2 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.

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
Gasoline Tax: 23 cents/gallon
Diesel Fuel Tax: Tax 22 cents/gallon
Cigarette Tax: $1.15 cents/pack of 20

Personal Income Taxes
Tax Rate Range: Low - 2.2%; High - 5.95%
Income Brackets:   Lowest - $2,001 to 5,001; Highest - $60,000
Number of Brackets: 6
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.  Out-of-state government pensions qualify for the pension and retirement exemption.  Under age 60, $2,000 is exempt.  
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: 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 
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.  

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 also eliminated the special lien on the gross estate tax if the decedent dies on a date on which the federal estate tax does not allow credit for state death taxes paid.

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

DISTRICT OF COLUMBIA
Sales Taxes
State Sales Tax:  5.75% (food, prescription and non-prescription drugs, residential utility services exempt)
Gasoline Tax: 20 cents/gallon
Diesel Fuel Tax: 20 cents/gallon
Cigarette Tax: $1.00/pack of 20

Personal Income Tax
Tax Rate Range: (2007) 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
Tax Credits:   Single - $1,370; Married - $2,740; Dependents - $1,370
Standard Deduction: Single - $1,000; Married filing joint return - $2,000
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: 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 is assessed at 100% of market value.  Taxes on owner-occupied real estate are $0.85 per $100 of assessed value.  The first $64,000 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. 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.

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: 32.6 cents/gallon
Diesel Fuel Tax: * 28.5 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

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.  In certain counties and cities homeowners 65 and over can receive a homestead exemption from property tax of $25,000 if their household income, as defined by the federal tax code, is at or below $26,763 (single) or $30,046 (couples) per year (2007 figures).  The income limitation is adjusted each year based on the cost of living index.  In many instances the definition of household income excludes Social Security.  Permanent residents may also be entitled to a homestead exemption regardless of age.  Residents 65 and older are entitled to both exemptions ($50,000).  The senior citizen's homestead  exemption applies only to tax millage levied by the county or city, and does not apply to millage of school districts or other taxing authorities.  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. A 2006 law provides a property tax discount on homestead property owned by eligible veterans.  To be eligible, a veteran must have an honorable discharge from military service, be at least 65 years old, be partially disabled with a permanent service connected disability all or a portion of which must be combat-related, and must have been a Florida resident at the time of entering military service.  This discount is in addition to any other exemptions veterans now receive.  

A 2007 law allows local governments to give those age 65 and above - with low incomes - an increased homestead exemption.  Cities and counties have the option of doubling an existing homestead exemption on primary owner-occupied homes from $25,000 to $50,000.  To qualify, taxpayers must have an annual income of $20,000 or less.

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: 26.5 cents/gallon
Diesel Fuel Tax: 25.0 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 62 and older or disabled may exclude $30,000 in pension and investment income, plus up to $4,000 of earned income.  All out-of-state pensions are eligible for the exclusion.  The retirement income exclusion increases to $35,000 for years 2008 and beyond.  For more income tax information, click here.
Retired Military Pay: Same as above.
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 
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 and only a limited estate tax.

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.