Syracuse, N.Y. -- The nonprofit Tax Foundation says New Yorkers once again paid a higher share of their income in state and local taxes than their counterparts in any other state.

The combined state and local tax burden in New York was 12.8 percent of the total state income for the year 2010, according to a foundation report released today.

Not only was New York No. 1 in 2010, it has had the highest ranking in each of the 12 years cited in the report dating back to 1977.

A spokesman for Gov. Andrew Cuomo noted that the report’s data is two years old. Since then, Richard Azzopardi said, the state has instituted a property tax cap and cut taxes on the middle class.

New Jersey was second in 2010 at 12.4 percent and Connecticut was third at 12.3 percent. They and New York are the only states where the tax burden is over 12 percent.

The U.S. average is 9.9 percent, according to the report.

Alaskans pay the lowest share of their incomes in state and local taxes: 7 percent. Alaska is perennially low because residents pay no state income tax or state sales tax. The state raises 70 percent of its revenue from oil extraction, the report says.

To compare the tax burdens on residents of each state, the Tax Foundation included personal and corporate income taxes, property taxes, sales and excise taxes and other fees.

The report is based on taxes paid by residents, not those collected by governments. The foundation takes the total of taxes paid by residents, adds those up and divides by the state’s total income. That means the taxes paid to Connecticut by a worker who actually lives in New York would be counted in New York, not Connecticut.

Contact Glenn Coin at gcoin@syracuse.com or 470-3251.

