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Most & Least Taxing States 2013

By Rebecca Helmes of Bloomberg BNA - 2013-04-19T17:41:14Z

Photograph by Getty Images

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Top income tax rate: 6.9%
Property tax per capita: $1,296

Montana’s state budget is helped by a relatively high income tax -- its top rate kicks in at amounts greater than $16,400. It ranks 16th among the states with its $1.70-per-pack cigarette excise tax, and 12th in its $9.30-per-gallon state spirits excise tax. It is among the 14 states that tax Social Security income, according to Bloomberg BNA.