NEW YORK
Sales Taxes
State Sales Tax:  4.0% (food, prescription and non-prescription drugs exempt); Other taxing entities may add up to 5.5% in additional sales tax.  
Gasoline Tax: 40.9 cents/gallon
Diesel Fuel Tax: 38.9 cents/gallon
Cigarette Tax: $2.75/pack of 20; New York City adds an additional $1.50.

Personal Income Taxes
Tax Rate Range: Low - 4.0%; High - 6.85%
Income Brackets: * Lowest - $8,000; Highest - $20,000
Number of Brackets: 5
Personal Exemptions: Single - $0; Married - $0; Dependents - $1,000
Standard Deduction: Single - $7,500; Married filing jointly - $15,000
Medical/Dental Deduction: Federal amount
Federal Income Tax Deduction: None
Retirement Income Taxes: Social Security, military, civil service, 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.
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 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 59% 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 $24,000.  Localities have the further option of granting an exemption of less than 50% to senior citizens whose incomes exceed the local income limit by less than $1,000 in three income ranges or $900 in six other income ranges.  For example, in a community that has taken this "sliding-scale" option and has adopted the $21,500 income maximum, an eligible resident whose income is more than $21,500 but less than $22,500, is entitled to a 45% exemption.  If a person's income is more than $29,000 but less than $32,400, the exemption is 5%.

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.

There are three parts to the STAR program:
The Basic STAR exemption is available for owner-occupied, primary residences regardless of the owners' ages or incomes.  Basic STAR works by exempting the first $30,000 of the full value of a home from school taxes.  

For 2007 there is the Middle Class STAR Rebate Program.  It is an expanded property tax relief program that provides homeowners a benefit in the form of a property tax rebate check.  The program that provides homeowners a benefit in the form of a property tax rebate check.  The program provides two types of rebates: (1) A Middle Class STAR rebate is available for homeowners who receive the basic STAR exemption on their property tax bill.  These homeowners must apply to receive this tax relief, as the amount of the rebate is correlated to the homeowners' income levels.  The program provides benefits to taxpayers a on a sliding scale based on income, with benefits declining as income exceeds $90,000 for upstate homeowners and $120,00 for homeowners in the higher-cost New York City metropolitan region.  Taxpayers earning more than $250,000 are not eligible to receive a check; (2) A rebate also is available for homeowners who are senior citizens 65-years or older and receive an enhanced STAR exemption on their property tax bills.  No application is necessary.

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.    For qualifying senior citizens, the Enhanced STAR program works by exempting the first $50,000 of the full value of their home from school property taxes.  For property owned by a husband and wife, or by siblings, only one of them must be at least 65 years of age as of December 31 of the year in which the exemption will begin to qualify for the Enhanced exemption.  Their combined annual income, however, must not exceed the STAR income standard.  Call 877-678-2769 for details.

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 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: 4.25% (prescription drugs, medical equipment exempt, food subject to 2% county tax); State tax rate will be 4.50% after October 1, 2008 and 4.75% after October 1, 2009.  Counties have the option of adding their own sales tax and/or a land transfer tax.
Gasoline Tax: 30.0 cents/gallon
Diesel Fuel Tax: 30.0 cents/gallon
Cigarette Tax: 35 cents/pack of 20

Personal Income Taxes
Tax Rate Range: Low - 6.0%; High - 8.00% (2007) (rate will be 7.75% for tax year 2008)
Income Brackets: * Lowest - $12,750; Highest - $120,000
Number of Brackets: 4
Personal Exemptions: ** Single - $3,200; Married - $6,400; Dependents - $3,200
Standard Deduction: Single - $3,750; Married filing jointly - $6,600
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.  At least $4,000 in exclusions for federal, state and local pensions (depending on dates and length of service); up to $2,000 exemption for qualified private pensions, including IRAs.  Out-of-state government pensions also qualify for the $4,000 exemption.  State  retirees with at least 5 years of creditable service as of August 12, 1989, will be permanently exempt from state income tax on their retired/retainer pay.  Be sure to investigate the Bailey decision.  Taxable income also includes income derived from gaming in North Carolina.  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: 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 property, real and personal, is subject to taxation and is assessed based on 100% of appraised value.  Taxes are collected by cities and counties.  Under the homestead exemption, the greater of $20,000, or 50% of the appraised value of real property owned by a North Carolina resident and occupied by the owner as his or her permanent residence is excluded from the taxpayer's assessment, if the following requirements are met: (1) The owner is 65 years of age or older or is totally and permanently disabled.  (2) The disposable income of the owner did not exceed $20,500 for calendar year 2006 if applying in 2007.  The income eligibility limit is adjusted each year by the Social Security cost-of-living adjustment.  The disposable income limit amount includes all moneys received plus the disposable income of the applicant's spouse if they reside together.   Call 877-308-9103 for details or click here.

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

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, 7% on alcoholic beverages. Cities or counties which have adopted home rule charters may levy additional sales and use taxes up to 2.5%.
Gasoline Tax: 23 cents/gallon
Diesel Fuel Tax: 23 cents/gallon
Cigarette Tax: 44 cents/pack of 20

Personal Income Taxes
Tax Rate Range: * Low - 2.1%; High - 5.54%
Income Brackets: Lowest - $31,850; Highest - $349,700
Number of Brackets: 5
Personal Exemptions: ** Single - $3,200; Married - $6,400; Dependents - $3,200.  For tax year 2007 there is a new marriage income tax credit with a maximum limit of $300.
Standard Deduction: Federal amount
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: If Form ND-2 is used, an exclusion is allowed if a retiree is at least 50 years of age.  The exclusion is equal to the lesser of (1) the total amount of taxable military retirement benefits reduced by any Social Security benefits received, or (2) $5,000 reduced by any Social Security retirement benefits received.  SBP benefits are taxed according to 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 
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.  The 2007 Legislature authorized the property tax relief for two years (based on property taxes for 2006 and 2007, payable in 2007 and 2008).  The relief is provided in the form of a credit to be claimed on 2007 and 2008 Individual Income Tax returns or special schedules.  The credit is equal to 10% of your residential and agricultural property taxes, up to a maximum credit of $500 ($1,000 for married filing jointly).  Mobile home taxes due in 2007 and 2008 also qualify.  Click here for details.

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 $17,500 for the calendar year preceding the assessment date.  Your assets may not exceed $50,000.  The maximum homestead credit is $3,375 (income $0 to $10,000). Click here for details.  Personal property is not taxed.  Call 701-328-3127 for details.

Inheritance and Estate Taxes
North Dakota does not have an inheritance tax.  It was repealed in 1927 and replaced with an estate 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.

For further information, visit the North Dakota State Tax Department site or call 701-328-3275.
* Rates for single person.
** State allows personal exemption or standard deductions as provided in the Internal Revenue Code.

OHIO
Sales Taxes
State Sales Tax: 5.5% (food, newspapers, magazine subscriptions, telephone service and prescription drugs exempt); Counties levy additional sales taxes which may add up to 2.0% in additional sales tax.
Gasoline Tax:  28 cents/gallon
Diesel Fuel Tax: 28 cents/gallon
Cigarette Tax: $1.25/pack of 20

Personal Income Taxes
Tax Rate Range: Low - 0.649%; High - 6.55% (Tax rates will drop 4.2% each year through 2009)
Income Brackets: Lowest - $5,000; Highest - $200,000; Several cities levy municipal income taxes.
Number of Brackets: 9
Personal Exemptions: * Single - $1,400; Married - $2,800; Dependents - $1,400
Standard Deduction: None
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.  Credit of up to $200 if retirement income is at least $500, plus a one-time credit on lump sums.  Seniors 65 and over may claim a $50 credit.  Out-of-state government pensions can be applied toward the retirement income credit.
Retired Military Pay: For taxable year 2007 and prior years, Ohio residents must pay Ohio income tax on their military retirement income.  However, these taxpayers are eligible for a retirement income credit of up to $200, based on the amount of retirement income received during the taxable year.  Income which a spouse receives from a military survivor benefit plan is also treated as retirement income and is also eligible for the credit of up to $200.  For the 2008 tax year, 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, and SBP benefits, are exempt from state income tax and school district income tax.
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 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.  The latest data available from the state (CY2004) shows the average statewide gross tax rate was 84.19 mills. "Tax reduction factors" resulted in an average statewide net rate of 55.49 mills.  A new (2007) homestead exemption offers eligible homeowners, regardless of income, the opportunity to shield up to $25,000 of the market value of their homestead (a dwelling and up to one acre of land) from property taxation.  The simple method of calculating your tax relief if you are receiving an exemption for the first time, is to take $25,000 as a percentage of your current appraised or market home value and multiply that percentage by your property tax bill.  For example, if you have a $100,000 home, your tax relief will be 25%, since $25,000 is 25% of $100,000.  If your tax bill in this example was $1,600, your property tax relief would  be $400 (25% x $1,600). Call 888-644-6778 for details.

Inheritance and Estate Taxes
Ohio has no inheritance tax but an estate tax is levied against the value of a resident decedent's gross estate less deductions and exemptions.  If the net taxable estate is over $338,333 but not over $500,000, the tax is $13,900 plus 6% of the excess over $338,333.  If the net taxable estate is over $500,000, the tax is $23,600 plus 7% of the excess over $500,000.  The estates of armed forces members who died while serving in a combat zone are exempt from probate fees.Call 800-977-7711 for details.

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 exempt); cities, towns and counties may levy local sales taxes.  The county tax cannot exceed 2% but some cities have sales taxes over 4.25%.
Gasoline Tax: 17 cents/gallon
Diesel Fuel Tax: 14 cents/gallon
Gasohol Tax: 17 cents/gallon
Cigarette Tax: $1.03/pack of 20

Personal Income Taxes
Tax Rate Range: * Low - 0.5%; High - 5.65% (Tax year 2007), 5.55% (Tax year 2008)
Income Brackets: Lowest - $1,000; Highest - $10,500
Number of Brackets: 8
Personal Exemptions: Single - $1,000; Married - $2,000; Dependents - $1,000
Additional Exemptions: 65 or older - $1,000
Standard Deduction: Single - $2,750; Married filing jointly - $5,500; Married filing separately - $2,750
Medical/Dental Deduction: Federal amount
Federal Income Tax Deduction: Full but higher rates apply to the remaining taxable income
Retirement Income Taxes: Social Security is exempt.  Exclusion of up to $10,000 for qualified private pension income if federal adjusted gross income is not more than $37,500 (individual filers) or $75,000 (married filing jointly).  Total public and private pension exemptions cannot exceed $10,000 per person.  Out-of-state government pensions qualify for the $4,400 exemption of private pensions. For civil service retirees, each person may exclude 20% of their retirement benefits received from the Civil Services Retirement System, including survivor benefits, paid in lieu of Social Security to the extent that such benefits are included in the federal adjusted gross income.
Retired Military Pay: Individuals may exclude 75% of their retirement benefits or $10,000, whichever is greater.  The amount of the exclusion cannot exceed the amount included in the federal adjusted gross income. 
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 
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.  To illustrate, the limit for the Tulsa area is $54,500.   Call 405-713-1236.  For more information on ad valorem taxes, click here.

Inheritance and Estate Taxes
There is no inheritance tax but there is an estate tax.  Estate tax is ½% to 10% of the net estate at the time of death and is independent of the federal estate tax.  It also imposes an additional estate tax that is essentially designed to absorb any available federal estate credit for state death taxes.  The amount of Oklahoma estate tax imposed depends on who gets what.  For details, click here.

For further information, visit the Oklahoma Tax Commission site or call 405-521-3160.
* The rate range reported is for single persons not deducting federal income tax. For married persons filing jointly, the same rates apply to income brackets ranging from $2,000 to over $21,000. Separate schedules, with rates ranging from 0.5% to 10%, apply to taxpayers deducting federal income taxes.

OREGON
Sales Taxes
State Sales Tax: None
Gasoline Tax: * 25.0 cents/gallon
Diesel Fuel Tax: * 24.3 cents/gallon
(Local fuel taxes may add 1 to 3 cents)
Cigarette Tax: $1.18/pack of 20  

Personal Income Taxes
Tax Rate Range: Low - 5%; High - 9%
Income Brackets: ** Lowest - $2,850; Highest - $7,150
Number of Brackets: 3
Personal Tax Credits: Single - $154; Married - $308; Dependents - $154
Additional Credits: Credit equal to 40% of federal credit
Standard Deduction: Single - $1,825; Married filing jointly - $3,650; Deduction greater if age 65 or older.
Additional Deduction: Single over 65 - $1,200; Married over 65 filing jointly $2,000
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: Federal income tax rules generally determine the amount of your pension that is taxed by Oregon.  However, you may subtract some pensions on your Oregon return that were taxed on your federal return.  Pensions not taxed are Social Security benefits, Veterans Administration benefits and Railroad Board benefits.  Oregon allows a subtraction for part or all of the payments you receive from the federal pension system.  Generally, retirement income is subject to Oregon tax.  A tax credit of up to 9% of taxable pension income is available to recipients of pension income, including most private pension income, whose household income was less than $22,5000 (single) and $45,000 (joint), and who received less than $7,500/$15,000 in Social Security or Railroad Retirement benefits.  The credit is the lesser of tax liability or 9% of taxable pension income.  For more information on the Oregon retirement income credit, 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: 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 
Oregon does not grant homeowners a homestead exemption.  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 Disabled Citizen Property Tax Deferral Program and a Senior Citizen Property Tax Deferral Program.  Both deferral programs allow 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 either program, the taxpayer must live on the property and have a total household income of less than $36,500 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 $36,500 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 Senior Citizen Property Tax Deferral Program.  Call 800-356-4222 or 503-376-4988 for details or click here.

Inheritance and Estate Taxes
An Oregon inheritance tax return is required to be filed whenever a federal estate tax return (Form 706) is required to be filed.  For a resident decedent, Oregon taxes real property and tangible personal property located in Oregon and intangible personal property wherever it is located.  For a nonresident decedent, Oregon taxes real property, tangible personal property, and intangible personal property located in Oregon.  An exemption is allowed for intangible personal property located in Oregon if a like exemption is allowed by the state of residence.

For further information, visit the Oregon Department of Revenue site or call 503-378-4988.
* Tax rates to do not include local option taxes of 1 to 2 cents.
** For joint returns, the taxes are twice the tax imposed on half the income.
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, text books, heating fuels,  prescription and non-prescription drugs exempt)  Other taxing entities may add up to 1%. 
Gasoline Tax:  32.2 cents/gallon
Diesel Fuel Tax: 39.2 cents/gallon
Cigarette Tax: $1.35/pack of 20

Personal Income Taxes
Tax Rate Range: Flat rate of 3.07%
Personal Tax Exemptions: None
Standard Deduction: None
Medical/Dental Deduction: None
Federal Income Tax Deduction: None
Retirement Income Taxes: Retirement income is not taxed after age 59 1/2 if the person has reached retirement, based on years of service or age.  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. 
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:
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.
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 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 and the permanently disabled 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 $650 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.

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, prescription and non-prescription drugs are exempt). 
Gasoline Tax: 31 cents/gallon
Diesel Fuel Tax: 31 cents/gallon
Cigarette Tax: $2.46/pack of 20

Personal Income Taxes
Tax Rate Range: Low - 3.75%, High - 9.9% 
Income Brackets: (Single) Lowest - $31,850, Highest - $349,700.
Number of Brackets: 5
Personal Exemptions: Federal exemptions multiplied by $3,300.
Standard Deduction: Federal amount or if age 65 or older, $6,650 (single), $11,000 (married filing jointly).
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:
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 
State property taxes are not imposed directly by the state, but a portion of the city and town taxes is 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 $250. 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 nonresident decedents located within this state.  The tax is apportioned in accordance with the location of the assets with actual situs (both real and persona property) in another state.  The fraction is Rhode Island assets over total estate assets.

The Rhode Island estate tax is designed to absorb the federal estate tax credit for state death taxes.  However, the state has decoupled from current federal estate tax laws and adopts the version of the Internal Revenue Code in effect on January 1, 2001.  Estates of decedents who are declared missing in action by the armed forces of the United States are not subject to the state's 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 exempt); 25 counties impose an additional 1% local option sales tax; a number of counties impose a 2% sales tax.  Seniors 85 and older pay 4%.
Gasoline Tax: 16.8 cents/gallon
Diesel Fuel Tax: 16.8 cents/gallon
Cigarette Tax: 7 cents/pack of 20

Personal Income Taxes
Tax Rate Range: Low - 3.0%; High - 7%; No tax on the first $2,630 of taxable income in tax year 2007.
Income Brackets: ** Lowest - $2,630; Highest - $13,150
Number of Brackets: 6
Personal Exemptions: * Single - $3,200; Married - $6,400; Dependents - $3,200
Standard Deduction:  Single - $4,750; Married filing jointly - $9,500
Medical/Dental Deduction: Federal amount
Federal Income Tax Deduction:  None
Retirement Income Taxes: Retirement income is taxed. Social Security exempt.  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.  At 65, the deduction is $15,000.  The $15,000 deduction must be offset by any other retirement deduction that is claimed.  A surviving spouse may continue to tackle 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: 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 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 and the estate tax is related to federal estate tax collection.

For further information, visit the South Carolina Department of Revenue site or 800-763-1295.  If you are planning to move to South Carolina, 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% (prescription drugs exempt); municipalities may add up to an additional 2%.  Residents who are age 65 and older and have a yearly income of under $9,750 (single) or in a household where the total income was under $12,750 are eligible for a sales tax refund.
Gasoline Tax: :* 24 cents/gallon
Diesel Fuel Tax: * 24 cents/gallon
Cigarette Tax: $1.53 cents/pack of 20

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

Property Taxes
Property is assessed at 85% of market value between counties.  Assessors determine the market value of property by using a combination of the following three approaches: (1) Cost approach whereby the assessor estimates the cost of replacing the property (structures), reduces that amount by its age (depreciation) and adds the value of the land.  (2) Market approach whereby the assessor compares the subject property to like properties that have recently been sold.  (3) Income approach in whereby the assessor uses the value of the projected income from a property to determine its value.

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. Single homeowners 66 and older who earn $10,000 or less can get a refund of up to 35% of taxes paid.  Multi-person households headed by someone 66 and older, where the combined income is $13,000 or less, are eligible for a refund of up to 55% of taxes paid.  The state has several other property tax relief programs.  For 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 interest before the property can be transferred.

For more information on all property taxes, 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 exempt); 6% on food and food ingredients.  Counties and cities may add another 1.5% to 2.75% to the total of either rate (click here).
Gasoline Tax: * 21.4 cents/gallon
Diesel Fuel Tax: * 18.4 cents/gallon
Cigarette Tax: 62 cents/pack of 20; 77.5 cents/pack of 25

Personal Income Taxes
Salaries, wages, Social Security, IRAs and pension income are not taxed.  A 6% tax is levied on stock dividends and interest from bonds and other obligations.  The first $1,250 in taxable income received by a single filer is exempt ($2,500 for joint filers).
Retirement Income Taxes: Persons over 65 with a total income of less than $16,2000 (single filer) or $27,000 (joint filer) are exempt from the above tax.
Retired Military Pay:  See 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 
Tennessee does not have a homestead exemption.  However, there is a property tax relief program for the elderly, disabled and veterans.  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 up to $60,000 of the appraised fair market value of the homeowners residence if the combined income is not more than $12,000.  Local option could increase it to $25,000.  For more information, call 615-741-4883 or click here for an overview of property taxes.. 

Inheritance and Estate Taxes
There is an inheritance tax in which all real and personal property in which the decedent owned or has an interest is taxed.  It ranges from 5.5% to 9.5% of the value of the property transferred at death.  Spouses are exempt.  For 2007, any amount over $1,000,000 is taxed.  The estate tax is limited and related to federal estate tax collection. For more information, 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% (food, prescription and non-prescription drugs exempt); local option taxes can raise the rate to 8.25%.
Gasoline Tax: 20 cents/gallon
Diesel Fuel Tax: 20 cents/gallon
Cigarette Tax: $1.41 cents/pack of 20

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

Property Taxes 
Property tax is imposed by local taxing units.  For homeowners 65 and older, $10,000 (in addition to the regular $15,000 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.  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.  For more information on exemptions, 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 Texas Comptroller of Public Accounts site or call the appropriate office using telephone numbers found on the site..

UTAH
Sales Taxes
State Sales Tax:   4.65% (prescription drugs exempt); 1.75% on residential utilities;  2.75% on food and food ingredients; local option taxes may raise the total tax to 6.35%.  
Gasoline Tax: 24.5 cents/gallon
Diesel Fuel Tax: 24.5 cents/gallon
Cigarette Tax: 69.5 cents/pack of 20

Personal Income Taxes
Tax Rate Range: Low - 2.3%; High - 6.98%
Income Brackets: * Lowest - $1,000; Highest - $5,500
Number of Brackets: 6
Personal Exemptions: ** Single - $2,550; Married - $5,100; Dependents - $2,550
Standard Deduction:  Single - $5,350; Married filing jointly - $10,700
Medical/Dental Deduction:  Federal amount
Federal Income Tax Deduction:  50% of federal taxes
Retirement Income Taxes: Each taxpayer who was age 65 or older at the end of the tax year may be entitled to a retirement exemption of up to $7,500.  A married couple filing a joint return may claim up to $15,000, if they are both 65 or older, depending on their income.  This is in addition to the standard or itemized deduction and their Utah personal exemptions.  The deduction and exemption are reduced by 50 cents for each dollar of income exceeding $47,000 for married taxpayers filing jointly, and $40,000 for single taxpayers.

Each taxpayer who was under age 65 at the end of the tax year and received retirement income, may qualify to deduct up to $4,800 of the qualifying income.  The deduction is only available to the taxpayer who earned the qualifying income.  A surviving spouse is entitled to this deduction for qualified income received on behalf of a deceased spouse; children or other nonspouse recipients are not entitled to the deduction.  Qualifying income for those under age 65 include pensions, annuities, taxable social security benefits (excluding disability and survivor benefits), early retirement distribution if the retiree meets the retirement criteria of the employer's plan, and qualified income received by a surviving spouse on behalf of a deceased employee.  For more information, click here.
Retired Military Pay: Up to age 65, individual can deduct up to $4,800 of qualified retirement; $7,500 at age 65 or older.  Deductions apply to survivor benefits.
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 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.  Residential property owned by persons age 65 and over claiming tax abatement for the poor is assessed at 35% of fair market value.  The assessed valuation of a residential property is 55% of its fair market value.  The median rate is $1.30/$1,000.  Homeowners 65 and older who earn $26,941 or less can get a credit for property taxes paid up to $616, plus a credit equal to the tax on 20 percent of their property's fair market value.  A circuit breaker tax credit for persons age 65 or over (or surviving spouse) permits an abatement or deferral of property taxes but the amount of the credit varies with household income and can apply to the portion of rent that goes to pay property taxes. Contact the Tax Commission at 801-297-3600 for details or 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 Utah State Tax Commission site or call  800-662-4335.
* For joint returns, the taxes are twice the tax imposed on half the income.
** Utah allows a personal exemption equal to 75% of the federal exemption.

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, 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.  10% on alcoholic beverages served in restaurants.
Gasoline Tax: 20 cents/gallon
Diesel Fuel Tax: 26 cents/gallon
Cigarette Tax: $1.79/pack of 20

Personal Income Taxes
Tax Rate Range: Low - 3.6%; High - 9.5%
Income Brackets: **Lowest - $31,850; Highest - $349,700
Number of Brackets: 5
Personal Exemptions: Single - $3,200; Married - $6,400; Dependent - $3,200
Standard Deduction: Federal amount
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: 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 
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 $1.36 per $100.00; and (2) the tax rate for homestead property is $0.87 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.

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 make a claim for a rebate of their school and municipal property taxes if household income does not exceed $110,000.  The rebate refunds the difference between a percentage of the claimant's household income and the eligible taxes.  Eligible taxes are combined school and municipal property taxes less the education property tax payment.  For more information, call 802-828-2865.       

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 Vermont Department of Taxes site or call 802-828-2720.

VIRGINIA
Sales Taxes
State Sales Tax: 5.0% (includes statewide local tax of 1%) (prescription and non-prescription drugs exempt); Food purchased for home consumption is taxed at 1.5%.  
Gasoline Tax: 19.6 cents/gallon
Diesel Fuel Tax: 19.6 cents/gallon
(Local option tax adds 2% to fuel tax)
Cigarette Tax: 30 cents/pack of 20 

Personal Income Taxes
Tax Rate Range: Low - 2.0%; High - 5.75%
Income Brackets: Lowest - $3,000; Highest - $17,000
Number of Brackets: 4
Personal Exemptions: Single - $930; Married - $1,860; Dependents - $930 (Tax year 2008)
Standard Deduction: Single - $3,000; Married filing jointly - $5,000
Medical/Dental Deduction: Partial. Individuals may deduct long-term health care insurance premiums, provided the premiums have not been deducted for federal income tax purposes. The premiums must be paid specifically for a long-term health care policy.  The amount to be subtracted is the cost of long-term health care insurance premiums that has not been deducted on your federal return.
Federal Income Tax Deduction: None
Retirement Income Taxes: Taxpayers age 65 and older are eligible for a deduction of $12,000, subject to the following income limitations.  The deduction of $12,000 will be reduced by one dollar for each dollar that their Adjusted Federal Adjusted Gross Income exceeds the following thresholds: single - $50,000, married - $75,000 (total for both), married filing separately - $75,000 (total for both).  "Adjusted federal adjusted gross income" means the federal adjusted gross income reduced by the taxable Social Security and Tier 1 Railroad Retirement benefits reported as a Virginia subtraction.  Virginia law exempts Social Security and Tier 1 Railroad Retirement benefits fro taxation.  If you are required to include any of your benefits in federal adjusted gross income, subtract that amount on your Virginia return.  Pension income received while you are a Virginia resident is taxable by Virginia, even though it may have been received from another state.  However, federal legislation enacted January 1, 1996 prohibits any state from taxing pension payments made to a resident of another state.  Even though your pension from another state is taxable in Virginia, it should not be taxed by the other state.  Virginia residents are subject to tax on their entire incomes, including federal annuities and military pensions.  To the extent that these payments are reported in federal adjusted gross income, they are also subject to Virginia income tax.
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: 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 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 realty 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 exempt) Local taxes may increase total tax to 8.9%.  Tax is 6.8% on sales and leases of motor vehicles.
Gasoline Tax: 37.5 cents/gallon
Diesel Fuel Tax: 37.5 cents/gallon
Cigarette Tax: $2.03/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 property tax exemption program for those whose household income does not exceed $35,000.  If your income is between $35,000 and $40,000, you may qualify for the tax deferral program.  If your annual income for the application year does not exceed $35,000 your home will be exempt from all excess and special levies approved by voters.  If your household income is between $25,001 and $30,000, you are exempt from regular levies on $50,000 or 35% of the assessed value, whichever is greater (but not more than 70,000 of the assessed value.

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 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.  A new Washington estate tax took effect May 17, 2005.  Estates of decedents who die on or after May 17th are subject to the estate tax.  This is a stand-alone tax that incorporates some provisions of the Internal Revenue Code as of January 1, 2005.  However, the Washington estate tax is not affected by the termination of the federal estate tax in 2010.  The new law allows an exemption of $2 million for decedents dying on or after January 1, 2007.  These exemptions match the estate tax exemptions under the federal estate tax law for 2007 and 2008.  The exemption increases to $3.5 million in 2009.  The estate tax rates start at 10% on values in excess of $1.5 million and increase gradually to 19% on amounts in excess of $9 million.

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 exempt).  Food taxed at 4%.
Gasoline Tax:  31.5 cents/gallon
Diesel Fuel Tax:  31.5 cents/gallon
Cigarette Tax: 55 cents/pack of 20

Personal Income Taxes
Tax Rate Range:  Low - 3%; High - 6.5%
Income Brackets: * Lowest - $10,000; Highest - $60,000
Number of Brackets: 5
Personal Exemptions: Single - $2,000; Married - $4,000; Dependents - $2,000
Standard Deduction: None
Medical/Dental Deduction: For tax year 2007, if you had no employer and were not self-employed, you may claim as a subtraction from income 33.4% of the amount you paid for medical care insurance. If you had an employer or were self-employed, you may be able to claim a subtraction from income for the amount you paid for medical insurance.  It does not include long-term care insurance.
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.  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. Click here for details.
Retired military Pay: First $2,000 is exempt, plus an additional exclusion total whose formula is years of military service multiplied by 2 percent, multiplied by military pension; or $20,000, whichever is less.
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 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 one percent 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.

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 percent of the property's true and actual value, which is defined as the amount of money the property would be worth in a sale