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8. Delaware

Delaware is a tiny midatlantic state that’s the home of Vice President Joe Biden and actor Judge Reinhold of “Fast Times at Ridgemont High” fame. It assesses no state general sales tax whatsoever, and the highest tax bracket in the state is a 5.95 percent income tax rate.

Delaware's local governments collected $626.90 per capita in property taxes during fiscal year 2006, the latest year available from the Census Bureau, notes Elle Kaplan, CEO and founding partner of Lexion Capital Management, an investment management firm. Delaware’s per capita property tax collections rank 43rd nationally, Kaplan says.

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