ALBANY, N.Y. A new ranking of states according to their per-capita state and local tax burden has ranked New York No. 1.

Following behind the Empire State are Connecticut, Wyoming, New Jersey and Massachusetts.

The analysis and ranking was done by the Public Policy Institute of the Business Council of New York State.

The institute calculated the per-capita state and local tax burden in New York at $5,770, followed by $5,383 for Connecticut, $5,246 for Wyoming, $4,882 for New Jersey and $4,494 for Massachusetts.

New Yorks tax burden is 56 percent above the national average of $3,699 and 7 percent above that of No. 2 Connecticut.

Wyoming appears on the list by virtue of its small population and large oil and gas severance tax collections.

Ranked Nos. 6-12 were Alaska, Hawaii, Maryland, Rhode Island, Vermont, Minnesota and California. All had a per-capita state and local tax burden of more than $4,000.

Lowest on the list are Alabama and Mississippi (tied at $2,564), followed by Tennessee ($2,682), and South Dakota ($2,711).

The report also ranks the states in terms of per-capita state and local debt and per-capita state and local expenditures.

New Yorks per-capita property tax burden was the fourth highest in the nation at $1,774, 57 percent above the national average. The highest per-capita property tax burden belonged to New Jersey at $2,202.

New Yorks per-capita debt burden was third highest in the nation at $12,107, an increase of 6 percent over the 2003-2004 per-capita total, and 74 percent above the national average.

The Institute also found New Yorks per-capita spending was the second highest in the nation at $11,841. That was 48 percent above the national average of $8,003.

The study is available at www.bcnys.org/whatsnew/2007/0514statelocal.htm.