Craig mentions this today, and I've brought it up before. People derisively refer to a state in which I lived for almost half my life as "Taxachusetts". Would that New York could be so taxing. Sales Tax: Massachusetts: 5% New York: 4.25% + county sales tax (in Erie Co., 4%) Property Tax: Erie County, NY: approx. $20/$1,000 assessed value Boston, MA: approx. $11/$1,000 assessed value Income Tax: New York: 6.85% for earning over $20k (7.375% if over $100k; 7.7% if over $500k) Massachusetts: 5.3% flat tax According to the National Tax Foundation, Massachusetts reached tax freedom day on April 18th, (the national average is April 11th), and its local/state tax burden is just under the national average. New York is the second-to-last state to reach tax freedom day; on April 27th, and its local/state tax burden is the highest in the nation. New York ranks 49th in business climate friendliness. Anyone who earns over $20,000 pays the highest income tax rate of 6.85%. The upstate blog notes that Massachusetts (no red-state backwater, that) has got its head screwed on straighter than New York even when it comes to Medicaid.