Sales Tax

  • Statewide: 6.0%
  • Counties cannot levy an additional sales tax.
  • Common Exceptions at State Level:
    • Prescription Medicine: Exempt
    • Unprepared Foods: Exempt
    • Certain baby products (like diapers) and medical supplies (like oral hygiene products): Exempt
  • Gasoline Tax: 65.59 cents/gallon (Includes all state, local and federal taxes)
  • Diesel Fuel Tax: 72.34 cents/gallon (Includes all state, local and federal taxes) 

Personal Income Tax

  • Personal Income Tax Rate Range: Eight brackets from 2% to 5.75% (on income over $250,000; $300,000 married filing jointly)
  • Standard deduction: Single filing status: $2,550. Married Filing Jointly: $5,250.
  • Personal Exemption Allowance: $3,200 but declines based on income; phased out at $100,000 ($150,000 for joint filers).
  • Dependent Exemption: $3,200
  • Itemized Deductions Allowed?: Yes, subject to limitations
  • Retirement Income 
    • Social Security: Exempt
    • IRAs: Taxable at ordinary income tax rates*
    • 401Ks/Defined contribution employer retirement plans: Taxable at ordinary income tax rates*
    • Private pensions: Taxable at ordinary income tax rates*
    • Public Pensions: Taxable at ordinary income tax rates*
  • Military Pay
    • Active Duty Pay: Up to $15,000 may be exempt if total military pay is less than $30,000
    • Military Retirement Pay: May be eligible for $12,500 exclusion if under 55, $20,000 exclusion if over 55.  
    • Military Disability Pay: Exempt
    • VA Disability Dependency & Indemnity Compensation Benefits: Exempt
    • SBP/SSBP/RCSBP/RSFPP: May be eligible for $12,500 exclusion if under 55, $20,000 if over 55.
Income Tax Comments: *Retirement income may be eligible for pension exclusion of $34,300. Taxpayers 100 years old or older can exclude up to $100,000. Additional exemptions for first responders and rangers may be available. State allows county- and city-level income tax.


Property Tax

  • Local municipalities average 1.02% of the property's assessed value.
  • Calculation of assessed value: 100% of fair market value; increase phased in over three years; reassessed every three years.
  • Relief programs for:
    • 65 and Over: An increase in taxes from prior year may be deferred.
    • Homestead Tax Credit: May be eligible for credit if property taxes exceed a fixed percentage of income. 
    • Circuit Break Property Tax Deferral: Credit based on income which cannot exceed $60,000 and only on first $300,000 of assessed value.
    • Disabled Veterans/Surviving Spouses: Full exemption if 100% service-connected disability.
    • Renter's Tax Credit: Up to $1,000 for qualifying residents.
  • Personal Property Tax: Yes, rates and exemptions are at the discretion of individual municipalities.


Inheritance & Estate Taxes: Property passing to a child or other lineal descendant, spouse of a child or other lineal descendant, spouse, parent, grandparent, stepchild or stepparent, siblings, or a corporation having only certain of these persons as stockholders is exempt from taxation, but a 10% inheritance tax on certain other individuals. A maximum 16% estate tax is imposed on estates over $5 million.


Department of Revenue website:

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