This appears to be an evaluation of state and local income taxes only. The Worst States For Taxes | Forbes To compare apples to apples, they calculated the effective tax rate for single taxpayers earning a taxable income of $50,000. Bulletin (Number 1 = worst): 1. New York 2. New Jersey 3. Connecticut 4. California New Jersey has miserable property taxes, too, so I can't imagine what the overall tax burden on a homeowner would be there.