TRENTON -- A Washington think tank says that New Jersey's blend of high property, death, corporate and individual income taxes means the state still has the worst tax climate in the country for business.

The Tax Foundation's annual comparison has ranked New Jersey at the bottom of U.S. states since at least 2015.

"New Jersey ... is hampered by some of the highest property tax burdens in the country, is one of just two states to levy both an inheritance tax and an estate tax, and maintains some of the worst-structured individual income taxes in the country," said the Tax Foundation.

The organization ranked New Jersey 36th in unemployment insurance tax, 42nd in corporate business taxes, 46th in sales taxes, 48th in individual income taxes and dead last in property taxes.

New Jersey's average property tax bill hit $8,549 last year, a 2.35 percent increase over the already highest average bills in the U.S.

The individual income tax here is also one of the most progressive, imposing higher tax rates on higher-income earners, the group said. The tax rate for income over a half million dollars, 8.97 percent, is more than double the 3.5 percent tax rate for income between $70,000 and $80,000.

The state's duo of death taxes does it no favors either, the foundation said. New Jersey is just one of two states to impose both a tax on a person's assets after they die -- the estate tax -- and on the heir inheriting the estate -- the inheritance tax.

It's in the process of phasing out the estate tax, which at full strength was paid by just 4,000 estates each year. The Garden State could see some upward movement in the rankings once the tax is eliminated, the Tax Foundation said.

As part of that tax overhaul, lawmakers raised the gasoline tax but reduced the sales tax, raised a tax credit for low-income workers and cut taxes on retirement income.

Joining New Jersey at the bottom of the ranking were New York, California, Vermont, Minnesota, Ohio, Connecticut, Maryland, Louisiana and Rhode Island.

Wyoming came out on top, followed by South Dakota, Alaska, Florida, Nevada, Montana, New Hampshire, Utah, Indiana and Oregon.

"The absence of a major tax is a common factor among many of the top ten states," the report said.

Samantha Marcus may be reached at smarcus@njadvancemedia.com. Follow her on Twitter @samanthamarcus. Find NJ.com Politics on Facebook.