May 2007- From Kiplinger's Personal Finance magazine

Choosing a new place to live can be a difficult decision, whether you're single, are new parents or are nearing retirement. Housing costs, living costs and taxes often come into play as deciding factors. We can bring you some help on the tax issue, with this list of U.S. cities with the lowest state and local tax burdens (as a percentage of gross income).

This top-ten list -- based on local income, sales, real estate and car/personal property taxes -- comes from the latest survey by the District of Columbia government of the tax bite in the largest city in each of the 50 states and Washington, D.C. The survey looks at couples with various income levels. We chose the rankings for a dual-income couple, with one school-age child and a combined gross income of $75,000 in 2005. The real estate and car taxes were calculated based on averages in this income group.

Not surprisingly, seven of the top ten cities are in states with no income tax. All ten cities have an overall state and local tax burden of about one-half to three-quarters of the national median of 9.1%. Based on the tax burden on a hypothetical dual-income couple earning $75,000 in the largest city in each of the 50 states and Washington, D.C., the national median taxes are: state/local income, $2,486; real estate/property, $2,261; sales, $1,336; and auto/personal property, $483