4) Minnesota
Top state income tax rate: 9.85 percent
State sales tax: 6.88 percent
Per capita property tax: $1,535
Minnesota’s fourth-worst spot is mainly because it raised its top income tax rate two percentage points in 2013. The top 9.85 percent rank affects married couples earning more than $250,000 and single taxpayers earning more than $150,000. Minnesota’s sales, property and corporate income taxes also rank in the bottom third of states overall.
