Freshness note: This analysis was last updated 28 days ago. Fast-moving policy claims can change quickly, so check for newer official updates before relying on this verdict.
“New York ranks No. 1 in the nation for individual tax burden”
Summary
New York consistently ranks among the states with the highest tax burdens, but whether it ranks first depends on the methodology used. Studies measuring total state and local tax burden as a percentage of income place New York in the top three states, with rankings varying between first and third depending on the data source and year analyzed.
Primary Sources
Tax Foundation analysis showing New York ranked third in combined state and local tax burden at 15.9% of income
Tax Foundation annual comparison of state tax systems and burden rankings
Tax Foundation data on state income tax rates showing New York has top marginal rate of 10.9%
Official state tax agency providing tax rate information and revenue data
Evidence Supporting the Claim
- New York has one of the highest combined state and local tax burdens in the nation, consistently ranking in the top three states
- New York's top marginal individual income tax rate of 10.9% is among the highest in the United States
- When including New York City local income taxes, residents in the city face combined state and local income tax rates exceeding 13%
- Multiple tax burden studies from various years have placed New York in either first or second position
Evidence Against / Context
- Tax Foundation data for calendar year 2022 ranked New York third at 15.9% of income, behind Connecticut (15.9%) and New York (third at 15.9%), with precise rankings varying by decimal points
- Different methodologies produce different rankings, with some measures focusing on income taxes alone while others include property and sales taxes
- Tax burden rankings change from year to year based on policy changes and economic conditions
- The claim lacks specificity about which year and which methodology is being referenced
Timeline
Tax Foundation data showed New York ranked third in state and local tax burden at 15.9% of income
New York maintained top marginal individual income tax rate of 10.9% among the highest in the nation
What This Means
Structured interpretation — not opinion
Key takeaway 1
The accuracy of this claim depends on the specific measurement methodology and time period being referenced, as different tax burden studies produce slightly different rankings
Key takeaway 2
New York consistently ranks among the three highest-tax states regardless of methodology, making the distinction between first and third place relatively minor in practical terms
Key takeaway 3
Tax burden comparisons can measure different things including total tax collections, taxes as percentage of income, or specific tax types, which affects state rankings
Key takeaway 4
Residents in New York City face particularly high combined tax burdens due to additional local income taxes that other state residents do not pay