States That Don't Tax Retirement Income

Alabama separates pension design from the age of the person receiving it. A qualifying defined-benefit pension can be exempt while IRA and defined-contribution withdrawals remain a different calculation. That makes a household with an employer pension materially different from one living entirely on rolled-over accounts. The enacted 2026 text retains the $6,000 age-65 exclusion per recipient. With $60,000 of exempt defined-benefit pension and $12,000 of account exclusions, $108,000 remains exposed.

In the controlled two-spouse profile, $108,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $108,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Alabama enrolled HB341, section 40-18-19(a)(6) and (13) (2026; 2026-09-12)
• Alabama 2026 enrolled HB341: retirement exclusions, pages 3 and 6 (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Alaska does not levy an individual income tax on the modeled retirement distributions. The retirement-tax result therefore ties other zero-exposure states. The household decision remains sensitive to its spending basket, travel budget and access to its chosen healthcare providers. A tax tie is not evidence that living costs or practical access are equal.

In the controlled two-spouse profile, $0 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $0 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Alaska Court System: tax matters (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Arizona exempts Social Security, but the guide’s private pension and traditional-account withdrawals do not receive the special treatment reserved for qualifying government pensions. The modeled plan-income exposure is therefore broad even though the state’s rate structure may produce a different tax bill from another state with the same exposure. Private and public pension households should use separate worksheets.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Arizona Revised Statutes 43-1022 (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Arkansas provides a limited retirement exclusion rather than a blanket exemption. With eligible distributions owned equally, the example uses $6,000 per spouse against $180,000 of plan income, leaving $168,000 exposed before general deductions. A single owner cannot automatically use both spouses’ exclusions; account ownership matters even on a joint return.

In the controlled two-spouse profile, $168,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $168,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Arkansas Revenue Subject 206: pensions and annuities (2023; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

California exempts Social Security but generally taxes the traditional distributions and private pension used here. Its retirement-income exposure score is therefore weak for this particular income mix. The separate livability component can still support California for a household prioritizing its amenities, family or medical relationships. A strong lifestyle fit deserves a real budget, not dismissal because of one tax category.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• California FTB Publication 1005: pension and annuity guidelines (2025; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Colorado’s age-65 Social Security subtraction can shelter the full federally taxable benefit. That subtraction also reduces the separate pension-and-annuity allowance. Each modeled spouse has $25,500 of federally taxable Social Security, enough to use the $24,000 allowance, so no additional exclusion is assigned to the $180,000 of other plan income. Adding both benefits in full would overstate relief.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Colorado 2025 income-tax filing guide, DR0104AD instructions (2025; 2026-09-12)
• Colorado: Social Security, pensions and annuities (2025; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Connecticut’s pension and IRA relief is income-sensitive. The example’s $291,000 federal AGI is above the joint-return range for that relief, so all $180,000 of its private plan income remains exposed. Lower-income retirees can have a different outcome. Social Security has its own state calculation and is not included in this plan-income measure.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Connecticut DRS senior-citizen tax guidance (2026; 2026-09-12)
• Connecticut tax tips for senior citizens (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Delaware allows an age-based retirement exclusion that can also involve eligible investment income. Both modeled spouses are over 60; assigning $12,500 each to plan income leaves $155,000 exposed. Because the allowance is shared across qualifying categories, the same dollars cannot be used again to shelter investment income in a separate calculation.

In the controlled two-spouse profile, $155,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $155,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Delaware Code Title 30, section 1106 (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Florida does not impose an individual income tax on the modeled retirement income. That produces the same plan-exposure result as several states with selective retirement exemptions. The comparison then turns to a real home, insurance contract and spending pattern. A coastal and inland property can have very different insurance and maintenance economics despite receiving the same statewide retirement-tax result.

In the controlled two-spouse profile, $0 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $0 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Florida Revenue: personal income tax FAQ (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Georgia’s age-65 retirement exclusion is substantial but limited. The model allocates $65,000 per spouse to eligible plan income, leaving $50,000 of $180,000 exposed. Social Security is separate. An investment-heavy household should coordinate the allowance across all eligible categories rather than assign the full exclusion repeatedly to pensions, interest and gains.

In the controlled two-spouse profile, $50,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $50,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Georgia Revenue retirement-income exclusion (2026; 2026-09-12)
• Georgia retirement income exclusion (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Hawaii distinguishes employer-funded pension benefits from distributions attributable to employee contributions and individual retirement accounts. The controlled example assumes the entire $60,000 defined-benefit pension was employer-funded; that leaves $120,000 from traditional accounts exposed. Actual plan funding history can change the answer. Housing, island location and travel remain separate from the tax classification.

In the controlled two-spouse profile, $120,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $120,000 tax bill.

The funding assumption is specific: the entire modeled 401(k) comes from voluntary employee deferrals, the IRA is self-funded without an exempt-pension rollover, and only the private defined-benefit pension is employer-funded. Hawaii TIR 96-5 allocates treatment when employee and employer funding are mixed. An actual 401(k) with employer matching can therefore produce a different exposed amount than this example.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Hawaii TIR 96-5, August 14, 1996: continuing pension-funding guidance (1996; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Idaho’s qualifying public-pension deduction is not a general exemption for every retiree. This private-sector profile receives no special plan-income subtraction, leaving $180,000 exposed before general deductions. The result does not say that Idaho has the largest tax bill: the tax rate, deductions and other income must still be applied. A former public employee needs a separate eligibility review.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Idaho Retirement Benefits Deduction (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Illinois is the clearest reason to separate retirement income from a state’s reputation for other taxes. Qualified traditional IRA, 401(k) and pension income in this example is subtracted, producing zero plan-income exposure. That does not exempt the household’s ordinary investments and capital gains. The property-tax category also remains in the household score, so retirement relief does not erase the cost of owning a home.

In the controlled two-spouse profile, $0 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $0 tax bill.

Illinois adds an estate-planning question to its favorable annual retirement-income treatment. The Attorney General’s instructions for 2023–2026 use a $4 million Illinois exclusion, include adjusted taxable gifts in the filing analysis and do not provide federal-style portability. A qualifying plan distribution can be exempt during life while the accumulated assets still matter at death. The estate calculation is not simply a flat percentage of assets above $4 million.

Illinois eliminated its state 1% grocery tax on January 1, 2026, but authorized municipal or county grocery taxes and specified transit-district taxes can remain. Price groceries in the actual destination. A statewide statement that all groceries became tax-free would miss those local charges.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Illinois Publication 120: retirement income (2025; 2026-09-12)
• Illinois Publication 120: retirement income (2026; 2026-09-12)
• Illinois Attorney General estate-tax instructions for 2023–2026 (2026; 2026-09-12)
• Illinois FY 2026-11: grocery occupation tax changes (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Indiana generally includes the private pension and traditional distributions modeled here. Certain civil-service and military benefits have separate treatment, but they are not part of this profile. County income taxes can also matter to a resident household; a state-only rate is not a completed Indiana projection. Compare the county of residence along with the house and the state return.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Indiana Revenue individual deductions (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Iowa’s qualifying retirement exclusion at age 55 or older can shelter this example’s traditional plans and private pension. The $180,000 plan-income exposure is zero even though Iowa still has an income tax on other categories. Older summaries using a small pension cap can miss this difference. Review the current Schedule 1 treatment rather than applying a pre-change retirement allowance.

In the controlled two-spouse profile, $0 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $0 tax bill.

Iowa removed another retirement-planning distinction when its inheritance tax ended for deaths on or after January 1, 2025. That change is separate from the age-qualified retirement-income exclusion. Older estate-planning summaries and older small pension allowances can therefore mislead in two different ways; review their effective dates before using either in a relocation comparison.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Iowa retirement-income tax guidance (2025; 2026-09-12)
• Iowa Schedule 1: retirement income exclusion (2025; 2026-09-12)
• Iowa inheritance-tax guidance (2025; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Kansas exempts Social Security and gives specified government retirement systems separate treatment. The private pension and traditional accounts in this example remain exposed. A retiree receiving benefits from a listed public system therefore needs a different comparison from a former private employee. Account rollovers also deserve review before assuming they preserve a pension-specific tax result.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Kansas 2025 individual-income-tax instructions (2025; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Kentucky’s standard pension exclusion is $31,110 per eligible recipient. With sufficient qualifying income in both names, $62,220 is excluded and $117,780 remains exposed in the example. Special treatment for qualifying older public service is a separate inquiry. The state tax rate determines what that exposure costs; a dollar of excluded income is not a dollar of savings.

In the controlled two-spouse profile, $117,780 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $117,780 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Kentucky Revenue pension-income exclusion (2026; 2026-09-12)
• Kentucky individual income tax: pension exclusion (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Louisiana’s enacted age-65 exemption is indexed annually. The Revenue Department’s June 2026 rulemaking example confirms a $12,324 allowance for 2026, consistent with the $12,000 base and 2.7% CPI-U increase. Two eligible recipients exclude $24,648, leaving $155,352 of modeled plan income exposed. The agency example illustrates the statutory adjustment; it is not being presented as a final regulation. Qualifying public retirement systems have separate rules.

In the controlled two-spouse profile, $155,352 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $155,352 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Louisiana Revised Statutes 47:44.1 (2026; 2026-09-12)
• Louisiana retirement exemption and annual inflation adjustment (2026; 2026-09-12)
• Louisiana RIB 25-012: individual income-tax reform (2025; 2026-09-12)
• Louisiana Revenue June 2026 rulemaking example: $12,324 indexed exemption (2026; 2026-09-12)
• BLS December 2025 CPI-U release: 2.7% annual increase (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Maine’s pension deduction includes eligible IRA distributions, and Social Security benefits reduce the available allowance. High-income phaseout rules were also amended in 2026. The 2026 maximum deduction is verified at $49,824 per recipient before offsets. The indexed joint phaseout starts at $255,800, calculated from the legally specified historical chained-CPI vintage. At $291,000 federal AGI, the combined allowance is $25,691.90 and $154,308.10 of plan income remains exposed.

In the controlled two-spouse profile, $154,308.096 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $154,308.096 tax bill.

The verified 2026 maximum is $49,824 per recipient before offsets. Subtracting each spouse’s $30,000 gross Social Security leaves a combined $39,648 before phaseout. The enacted statute uses federal adjusted gross income, and Chapter 662 retains that definition; we follow it instead of the FAQ’s inconsistent Maine-AGI shorthand. The September 15, 2025 BLS vintage preserved by Federal Reserve ALFRED gives June-window averages of 172.3449167 and 176.3495833. Applying their ratio to $250,000 and rounding down to $50 produces $255,800. The $35,200 excess AGI phases out 35.2% of the allowance, leaving $25,691.90. This is Taxstra’s reproducible statutory calculation, not a claimed quotation from an unpublished 2026 pension worksheet.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Maine 2026 estimated-tax worksheet, revised July 2026 (2026; 2026-09-12)
• Maine retirement income FAQ, revised April 13, 2026 (2026; 2026-09-12)
• Maine Title 36 section 5122: pension phaseout income base (2025; 2026-09-12)
• Maine enacted Chapter 662, printed text (2026; 2026-09-12)
• Maine sections 5402–5403: chained-CPI vintage and rounding (2026; 2026-09-12)
• BLS chained CPI, September 15, 2025 vintage preserved by Federal Reserve ALFRED (2025; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Maryland’s 2026 maximum pension exclusion is $40,600 per eligible person, reduced by gross Social Security. With $30,000 of benefits per spouse, the example can assign $10,600 each to qualifying employer plans, leaving $158,800 of total plan income exposed. Ordinary IRA distributions do not qualify for this pension exclusion. A rollover can therefore change the category even when federal treatment looks similar.

In the controlled two-spouse profile, $158,800 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $158,800 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Maryland Comptroller pension exclusion (2026; 2026-09-12)
• Maryland pension exclusion: 2026 maximum $40,600 (2026; 2026-09-12)
• Maryland seniors and retirees: Social Security offset (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Massachusetts generally taxes the private pension and traditional distributions in this profile while excluding Social Security. Certain public retirement benefits and previously taxed contributions can change a real household’s result. The example assumes no after-tax basis, so it does not manufacture a basis recovery deduction. High investment income and any applicable surtax need their own return calculation.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Massachusetts tax treatment of pensions (2024; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Michigan’s retirement deduction phase-in reaches its full 2026 stage. The verified joint private-retirement cap is $135,220; the example has $120,000 of eligible IRA and defined-benefit income, which fits under that cap. Its $60,000 employee-only 401(k) income is excluded from the qualifying pool under the stated funding assumption and remains exposed. Birth-year alternatives and the age-67 standard-deduction option still require comparison on a full return. A headline that the pension tax ended should not be read as an unlimited exclusion at any income.

In the controlled two-spouse profile, $60,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $60,000 tax bill.

The same employee-only 401(k) assumption is used in Hawaii and Michigan. Michigan’s eligible retirement pool contains the $60,000 IRA and $60,000 defined-benefit pension, which fit under the $135,220 joint ceiling, while the $60,000 unmatched employee 401(k) remains exposed. A plan with employer funding requires an allocation; changing one state’s funding assumption while leaving the other unchanged would defeat the comparison.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Michigan Revenue Administrative Bulletin 2026-1, January 8, 2026 (2026; 2026-09-12)
• Michigan 2026 withholding guide: retirement deduction limits (2026; 2026-09-12)
• Michigan Revenue Administrative Bulletin 2026-1 (2026; 2026-09-12)
• Michigan withholding guidance for retirees: eligible plan funding (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Minnesota’s Social Security subtraction depends on income, and the private plan income in this high-income profile remains broadly exposed. Its healthcare-spending observation is context from all ages and payers, not a Medicare premium forecast. A household attracted by its community and care relationships should compare actual premiums, supplemental coverage and planned distributions rather than rely on one statewide cost number.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Minnesota Revenue: seniors (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Mississippi can exclude qualifying retirement distributions, including the plans used in this age-67 example. That creates zero exposure for the $180,000 plan-income measure. Premature or nonqualifying distributions require separate treatment, and investment income does not become a retirement distribution merely because the owner has stopped working. Its lower-cost observations should be tested against the desired locality.

In the controlled two-spouse profile, $0 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $0 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Mississippi income-tax regulations, Title 35 Part III Chapter 07 (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Missouri’s public-pension and Social Security changes should not be confused with its income-limited private-pension deduction. This high-income private-sector profile does not receive that private-pension relief, leaving $180,000 exposed before general deductions. The public versus private distinction is more useful here than describing the entire state as tax-friendly or unfriendly to retirees.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Missouri Revenue pension exemption FAQ (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Montana’s simplified system starts from federal taxable income and has a separate age-65 subtraction. That general age deduction is not a blanket pension exemption and is excluded from this narrow plan-income exposure measure. Its amount is indexed, so an old fixed-dollar summary should not be presented as a verified 2026 figure. Federally taxable Social Security needs attention as well.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Montana Revenue tax simplification resource hub (2026; 2026-09-12)
• Montana tax simplification: retirement and age deductions (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Nebraska’s Social Security exclusion does not make traditional IRA and private pension distributions exempt. All $180,000 of this example’s plan income remains exposed before general deductions. Changes in the state’s ordinary income-tax rate affect the eventual bill, so comparing only the existence of an exemption misses another part of the calculation. A low housing cost can still support the household decision.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Nebraska 2025 Schedule I adjustments (2025; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Nevada has no individual income tax on the example’s retirement distributions. That is a real advantage for plan-income exposure, but it ties several other states rather than establishing a unique winner. The statewide price and insurance observations should be replaced with the chosen home’s budget. A move between very different local markets cannot be evaluated with one median home value.

In the controlled two-spouse profile, $0 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $0 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Nevada Department of Taxation: income tax in Nevada (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

New Hampshire’s interest-and-dividends tax repeal applies from 2025, alongside its lack of a broad wage tax. The modeled retirement-plan exposure is zero. Property taxes remain a separate recurring household cost, so an income-tax comparison should not erase the property category. The investment-income repeal also deserves separate recognition from the long-standing treatment of plan distributions.

In the controlled two-spouse profile, $0 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $0 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• New Hampshire DRA: interest-and-dividends repeal (2025; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

New Jersey’s pension exclusion is income-limited; this $300,000 cash-income household is above the relevant eligibility range. Its private plan income remains exposed in the example. State contribution basis may differ from federal basis, but the model assumes none. Retirees should preserve records rather than treat every distribution as fully taxable or fully exempt without checking its history.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• New Jersey Division of Taxation: retirement income (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

New Mexico’s retirement and Social Security relief includes income tests. The high-income example does not assume those benefits shelter its private plan distributions. Housing and general prices may support a lower household budget, but that is a separate reason for a favorable score. A withdrawal or conversion year should be projected using the current filing-status thresholds.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• New Mexico personal-income-tax overview (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

New York excludes up to $20,000 of qualifying private pension and annuity income per person at the required age. Each modeled spouse qualifies, so $40,000 is assigned against plan income and $140,000 remains exposed. Government pensions have separate treatment. New York City or Yonkers residency also belongs in the full tax projection; the private-pension exclusion is not a combined state/local tax estimate.

In the controlled two-spouse profile, $140,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $140,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• New York tax information for seniors (2026; 2026-09-12)
• New York tax information for seniors (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

North Carolina’s special treatment for qualifying vested government retirement benefits is not a general private-pension exclusion. The example deliberately uses a private pension and traditional accounts, leaving $180,000 exposed before general deductions. Military retirement is another separate category. A retiree who qualifies for one of those exceptions needs an individualized comparison instead of importing this profile unchanged.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• North Carolina Bailey retirement-benefit guidance (2025; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

North Dakota exempts Social Security but generally includes traditional accounts and private pensions. The plan-income exposure therefore matches several states with much different rates and living costs. This demonstrates why exposure is only one financial category. Personal tolerance for the location and the specific community belongs in the decision, even where the cost observations look favorable.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• North Dakota 2025 income-tax instructions (2025; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Ohio’s retirement-income credits are subject to eligibility and income limits. This high-income example does not turn those limited credits into a pension exclusion, so its $180,000 plan exposure remains intact. Social Security is separate, and local tax treatment requires income-specific review. A municipal wage-tax rate should not be blindly applied to retirement distributions.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Ohio Revised Code 5747.055 (2019; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Oklahoma permits an exclusion of up to $10,000 per person from eligible retirement plans, including the qualified account categories used here. With income split evenly, the example excludes $20,000 and leaves $160,000 exposed. Public-system exclusions cannot be stacked repeatedly to exceed the shared limit for the same person. Military and qualifying CSRS benefits follow separate provisions.

In the controlled two-spouse profile, $160,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $160,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Oklahoma Tax Commission: other retirement income (2026; 2026-09-12)
• Oklahoma retirement income exclusions (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Oregon generally includes this profile’s private pension and traditional distributions while excluding Social Security. A limited retirement credit is not modeled as an exclusion for this high-income household. Local income taxes can depend on the particular jurisdiction and income level, so the state return is only one part of a Portland-area comparison. The statewide lifestyle grade cannot substitute for that address-level review.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Oregon’s estate-transfer filing threshold is another consideration for an asset-rich retiree. Its Revenue Department identifies a $1 million gross-estate threshold when the estate has property taxable by Oregon. That is a filing rule, not a statement that the tax equals the value over $1 million. A home and accumulated retirement assets should be reviewed alongside annual distributions and the estate’s deductions.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Oregon Revenue personal-income-tax guidance (2026; 2026-09-12)
• Oregon estate-transfer-tax guidance (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Pennsylvania excludes qualifying retirement benefits received under the applicable retirement rules, including the modeled age-67 pension and traditional plans. The plan-income exposure is zero. That does not make brokerage interest, dividends or every gain tax-free, and inheritance-tax questions belong in a separate estate review. Retirement cash flow and the cost of leaving assets to beneficiaries are different comparisons.

In the controlled two-spouse profile, $0 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $0 tax bill.

Pennsylvania’s eligible retirement-income exclusion does not eliminate its inheritance tax. The rate depends on the beneficiary: the Revenue Department lists 4.5% for adult lineal heirs, 12% for siblings and 15% for other nonexempt heirs, with a spouse exemption and other specified exceptions. Beneficiary designations and the nature of the transferred asset deserve a separate review from the annual 1099-R.

For everyday spending, Pennsylvania lists a 6% general sales and use tax, with a further 1% in Allegheny County and 2% in Philadelphia. Exempt items and the local destination still matter. These rates describe taxable purchases, not a tax on the entire retirement spending budget.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Pennsylvania personal-income-tax guide: gross compensation (2026; 2026-09-12)
• Pennsylvania Revenue official tax-rate table (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Rhode Island’s pension modification depends on age and income. The exact indexed 2026 threshold is not asserted here. The fixed household’s $291,000 federal AGI is nevertheless conclusively ineligible: the agency’s $133,750 prior-year joint threshold, the enacted inflation mechanism and BLS observations place even a deliberately generous 2026 upper bound at $141,350. All $180,000 of this profile’s plan income therefore remains exposed. That bound is an eligibility proof for this household, not a replacement threshold for other taxpayers.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Rhode Island’s 2026 estate-tax advisory sets a $1,838,056 net taxable estate threshold. It is independent of the income-tested pension modification, and marital deductions and other estate rules can affect the result. Compare annual withdrawal treatment and the projected taxable estate separately rather than treating one favorable deduction as a complete retirement-tax answer.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Rhode Island retirement-income guide, issued February 2026 for tax year 2025 (2026; 2026-09-12)
• Rhode Island ADV 2025-27: 2026 estate threshold (2025; 2026-09-12)
• Rhode Island enacted H7127Aaa, June 12, 2026: Article 6 pension income test (2026; 2026-09-12)
• Rhode Island ADV2025-22: 2025 joint pension income ceiling (2025; 2026-09-12)
• BLS CPI-U public series: September 2023–August 2025 (2025; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

South Carolina allows a retirement deduction of up to $10,000 per age-65 recipient. The example assigns $20,000 to plans and shows $160,000 exposed. Its separate age-65 deduction is reduced by the retirement deduction already claimed; it is not an additional unrestricted $15,000 on top. The remaining general age relief is outside this narrow plan-income measure.

In the controlled two-spouse profile, $160,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $160,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• South Carolina income-tax FAQs (2026; 2026-09-12)
• South Carolina individual income tax FAQ (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

South Dakota does not impose an individual income tax on the modeled retirement distributions, producing zero plan-income exposure. Its overall household position can still differ from another zero-tax state because prices, housing and livability differ. The guide does not award a unique tax rank to break that genuine tie. Personal proximity to family and providers should be tested independently.

In the controlled two-spouse profile, $0 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $0 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• South Dakota Revenue sales/use tax guide (2022; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Tennessee’s former Hall tax no longer applies, and the modeled plan distributions face no individual income tax. The plan-exposure score is therefore tied with other zero states. A retiree still pays for housing, insurance and taxable purchases; the correct comparison uses a full annual budget. Nashville-area and smaller-community costs should not be assumed to match a statewide median.

In the controlled two-spouse profile, $0 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $0 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Tennessee Revenue: Hall income-tax repeal (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Texas has no individual income tax on the modeled plan distributions. Property carrying costs remain visible in the retirement household score because an income-tax advantage does not eliminate a home’s annual bill. Exemptions, assessments, insurance and maintenance should be quoted for the actual property. A large house can make a zero-income-tax move more expensive than a smaller home elsewhere.

In the controlled two-spouse profile, $0 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $0 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Texas Constitution Article VIII, section 24-a (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Utah’s retirement and Social Security credits are income-sensitive. This high-income private-sector profile does not assume those credits eliminate plan income, leaving $180,000 exposed before general deductions and any credit calculation. Its ordinary tax rate is a separate input. A retiree attracted to the state’s lifestyle should compare actual after-tax distributions and housing rather than treat the exposure score as a verdict.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Utah TC-40A supplemental schedule instructions (2025; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Vermont’s Social Security and eligible retirement relief depends on income and benefit category. The high-income example cannot assume those exclusions shelter its private plans. Housing, healthcare arrangements and lifestyle can still drive a reasonable Vermont decision. The relevant planning question is the cost of the desired life after the correct income tests, not whether a state has any retirement provision at all.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Vermont statutes, Title 32 chapter 151, section 5830e (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Virginia provides age-related relief subject to rules and income limits, rather than a blanket exemption for this private plan profile. The narrow measure shows all $180,000 exposed before general deductions. Social Security and military benefits require their own classifications. Comparing Northern Virginia with another Virginia locality also calls for a housing and transportation budget, not just a common statewide rate.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Virginia Tax: subtractions (2025; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Washington has no broad individual income tax on the modeled 2026 plan distributions. Its separate capital-gains regime and enacted future income-tax changes should not be confused with current pension taxation. The guide’s $180,000 plan measure is zero for 2026; a multiyear plan needs a separate review of future effective dates and investment transactions. Home and insurance costs remain independent.

In the controlled two-spouse profile, $0 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $0 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Washington Revenue capital-gains FAQ (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

West Virginia completes its Social Security exclusion in 2026, regardless of income. That is a meaningful change from the earlier partial phase-in, but it does not exempt the example’s private pension and traditional plans. The age-based modification interacts with other subtractions and should not be counted twice. Our plan-exposure measure remains $180,000 before general age deductions.

In the controlled two-spouse profile, $180,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $180,000 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• West Virginia senior-citizen Social Security modification (2026; 2026-09-12)
• West Virginia Social Security modification: full exemption in 2026 (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Wisconsin’s newer age-67 retirement exclusion can reach $24,000 per qualifying person. Both modeled spouses qualify and own eligible income, so the joint $48,000 exclusion leaves $132,000 of plan income exposed. The rule should not be confused with older income-limited retirement relief. The full joint amount requires both spouses to meet the age requirement.

In the controlled two-spouse profile, $132,000 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $132,000 tax bill.

Wisconsin’s age-67 subtraction also comes with a return-level tradeoff: taxpayers electing it cannot claim credits on that return. The plan-income exposure measure applies the $48,000 joint subtraction because it is comparing an income base. A complete Wisconsin tax return must still evaluate whether electing the subtraction is preferable to the otherwise available credits.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Wisconsin Revenue retired-person FAQ (2026; 2026-09-12)
• Wisconsin retirement income FAQ (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Wyoming has no individual income tax on the modeled retirement distributions, placing it in the zero-exposure tie. Whether it is a good retirement destination then depends on the household’s community, housing, travel and healthcare arrangements. A state average cannot capture the cost difference between a high-demand resort location and another community. The guide keeps those practical choices separate from the tax fact.

In the controlled two-spouse profile, $0 of $180,000 qualified plan income remains exposed before general deductions and rates. This is an income-base comparison, not a $0 tax bill.

Keep the original plan type, owner, age and after-tax basis with each 1099-R. A public pension, military benefit, IRA and employer plan may have different state treatment even when their federal forms look similar. Compare a distribution year and a conversion year separately before changing the withdrawal sequence.

• Wyoming government: about Wyoming (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table