Illinois is the least tax-friendly state in America, according to personal finance publication Kiplinger.

Kiplinger used a hypothetical couple with two dependents, income of $150,000, an additional $10,000 in dividend income and a $400,000 home with a mortgage.

Illinois was on the top mainly because of its high property taxes, MarketWatch reports. Connecticut, New York and Wisconsin followed Illinois.

Wyoming was the most tax-friendly on the Kiplinger list, followed by Nevada and Tennessee. Wyoming and Nevada do not have an income tax, while Tennessee’s income tax applies only to interest and dividends, according to MarketWatch.

California did not make the top 10 least tax-friendly states. Although California has one of the highest state income tax rates, it has a progressive income tax with varying rates.