{
  "source": "ITEP, Who Pays? 7th edition",
  "lawYear": 2024,
  "incomeYear": 2023,
  "retrievedOn": "2026-11-01",
  "methodology": "https://itep.org/who-pays-7th-edition-methodology-and-discussion/",
  "scope": "Statewide averages for non-senior families, across household types and income sources. Includes modeled business-tax and rental-property incidence. Not city-specific, not a 2025 same-household result, and not additive to the household calculator.",
  "extraction": "Published HTML tables read through the web reader; direct retrieval returned HTTP 403. Values preserved without interpolation.",
  "states": [
    {
      "state": "Oregon",
      "url": "https://itep.org/whopays/oregon-who-pays-7th-edition/",
      "groups": [
        {
          "group": "Lowest 20%",
          "range": "Less than $23,700",
          "meanIncome": 12800,
          "sales": 5.1,
          "property": 4.8,
          "income": 1.9,
          "other": 0.2,
          "total": 12
        },
        {
          "group": "Second 20%",
          "range": "$23,700 to $44,100",
          "meanIncome": 34000,
          "sales": 2.9,
          "property": 3.1,
          "income": 4,
          "other": 0.1,
          "total": 10.1
        },
        {
          "group": "Middle 20%",
          "range": "$44,100 to $81,200",
          "meanIncome": 61000,
          "sales": 2,
          "property": 2.3,
          "income": 5.2,
          "other": 0.1,
          "total": 9.7
        },
        {
          "group": "Fourth 20%",
          "range": "$81,200 to $137,800",
          "meanIncome": 110000,
          "sales": 1.4,
          "property": 3.2,
          "income": 6.1,
          "other": 0.1,
          "total": 10.9
        },
        {
          "group": "Next 15%",
          "range": "$137,800 to $288,100",
          "meanIncome": 182900,
          "sales": 1.1,
          "property": 3.3,
          "income": 6.5,
          "other": 0.1,
          "total": 11
        },
        {
          "group": "Next 4%",
          "range": "$288,100 to $702,500",
          "meanIncome": 410400,
          "sales": 0.7,
          "property": 2.4,
          "income": 6.8,
          "other": 0.1,
          "total": 10
        },
        {
          "group": "Top 1%",
          "range": "Over $702,500",
          "meanIncome": 1291400,
          "sales": 0.4,
          "property": 2,
          "income": 7.8,
          "other": 0.1,
          "total": 10.4
        }
      ]
    },
    {
      "state": "Washington",
      "url": "https://itep.org/whopays/washington-who-pays-7th-edition/",
      "groups": [
        {
          "group": "Lowest 20%",
          "range": "Less than $33,500",
          "meanIncome": 18600,
          "sales": 10.9,
          "property": 4.1,
          "income": -1.4,
          "other": 0.2,
          "total": 13.8
        },
        {
          "group": "Second 20%",
          "range": "$33,500 to $61,800",
          "meanIncome": 47400,
          "sales": 8.7,
          "property": 2.4,
          "income": -0.3,
          "other": 0.2,
          "total": 10.9
        },
        {
          "group": "Middle 20%",
          "range": "$61,800 to $107,700",
          "meanIncome": 82400,
          "sales": 7.5,
          "property": 3.2,
          "income": 0,
          "other": 0.2,
          "total": 10.9
        },
        {
          "group": "Fourth 20%",
          "range": "$107,700 to $162,900",
          "meanIncome": 132800,
          "sales": 6.1,
          "property": 3.2,
          "income": 0,
          "other": 0.1,
          "total": 9.4
        },
        {
          "group": "Next 15%",
          "range": "$162,900 to $372,900",
          "meanIncome": 235600,
          "sales": 4.7,
          "property": 3,
          "income": 0.1,
          "other": 0.1,
          "total": 8
        },
        {
          "group": "Next 4%",
          "range": "$372,900 to $878,400",
          "meanIncome": 537800,
          "sales": 3,
          "property": 2.2,
          "income": 0.2,
          "other": 0.1,
          "total": 5.4
        },
        {
          "group": "Top 1%",
          "range": "Over $878,400",
          "meanIncome": 2077500,
          "sales": 1.6,
          "property": 1.6,
          "income": 0.7,
          "other": 0.1,
          "total": 4.1
        }
      ]
    },
    {
      "state": "Colorado",
      "url": "https://itep.org/whopays/colorado-who-pays-7th-edition/",
      "groups": [
        {
          "group": "Lowest 20%",
          "range": "Less than $27,600",
          "meanIncome": 15100,
          "sales": 6.4,
          "property": 3.7,
          "income": -2,
          "other": 0.2,
          "total": 8.3
        },
        {
          "group": "Second 20%",
          "range": "$27,600 to $52,400",
          "meanIncome": 40500,
          "sales": 4.9,
          "property": 3.2,
          "income": 0.7,
          "other": 0.1,
          "total": 9
        },
        {
          "group": "Middle 20%",
          "range": "$52,400 to $95,200",
          "meanIncome": 71900,
          "sales": 3.9,
          "property": 3,
          "income": 2.8,
          "other": 0.1,
          "total": 9.9
        },
        {
          "group": "Fourth 20%",
          "range": "$95,200 to $150,200",
          "meanIncome": 123600,
          "sales": 3.2,
          "property": 2.8,
          "income": 3.2,
          "other": 0.1,
          "total": 9.3
        },
        {
          "group": "Next 15%",
          "range": "$150,200 to $333,600",
          "meanIncome": 212200,
          "sales": 2.5,
          "property": 2.7,
          "income": 3.2,
          "other": 0.1,
          "total": 8.5
        },
        {
          "group": "Next 4%",
          "range": "$333,600 to $851,100",
          "meanIncome": 504600,
          "sales": 1.6,
          "property": 2.5,
          "income": 3.4,
          "other": 0.1,
          "total": 7.6
        },
        {
          "group": "Top 1%",
          "range": "Over $851,100",
          "meanIncome": 2357300,
          "sales": 0.9,
          "property": 2.4,
          "income": 3.7,
          "other": 0.1,
          "total": 7
        }
      ]
    },
    {
      "state": "Minnesota",
      "url": "https://itep.org/whopays/minnesota-who-pays-7th-edition/",
      "groups": [
        {
          "group": "Lowest 20%",
          "range": "Less than $34,400",
          "meanIncome": 19000,
          "sales": 6,
          "property": 2,
          "income": -2,
          "other": 0.1,
          "total": 6.2
        },
        {
          "group": "Second 20%",
          "range": "$34,400 to $60,800",
          "meanIncome": 46900,
          "sales": 4.6,
          "property": 2,
          "income": 1.3,
          "other": 0.1,
          "total": 8
        },
        {
          "group": "Middle 20%",
          "range": "$60,800 to $100,900",
          "meanIncome": 79900,
          "sales": 3.7,
          "property": 2.6,
          "income": 3.6,
          "other": 0.1,
          "total": 10
        },
        {
          "group": "Fourth 20%",
          "range": "$100,900 to $149,400",
          "meanIncome": 126700,
          "sales": 3.1,
          "property": 3.1,
          "income": 4.6,
          "other": 0.1,
          "total": 10.9
        },
        {
          "group": "Next 15%",
          "range": "$149,400 to $325,700",
          "meanIncome": 205700,
          "sales": 2.4,
          "property": 2.8,
          "income": 4.6,
          "other": 0.1,
          "total": 9.9
        },
        {
          "group": "Next 4%",
          "range": "$325,700 to $730,600",
          "meanIncome": 445000,
          "sales": 1.6,
          "property": 2.6,
          "income": 5.6,
          "other": 0.1,
          "total": 9.9
        },
        {
          "group": "Top 1%",
          "range": "Over $730,600",
          "meanIncome": 1501300,
          "sales": 0.9,
          "property": 2,
          "income": 7.6,
          "other": 0.1,
          "total": 10.5
        }
      ]
    },
    {
      "state": "Texas",
      "url": "https://itep.org/whopays/texas-who-pays-7th-edition/",
      "groups": [
        {
          "group": "Lowest 20%",
          "range": "Less than $21,700",
          "meanIncome": 12600,
          "sales": 8.1,
          "property": 4.5,
          "income": 0,
          "other": 0.2,
          "total": 12.8
        },
        {
          "group": "Second 20%",
          "range": "$21,700 to $40,800",
          "meanIncome": 31100,
          "sales": 7.3,
          "property": 3.7,
          "income": 0,
          "other": 0.1,
          "total": 11.2
        },
        {
          "group": "Middle 20%",
          "range": "$40,800 to $73,900",
          "meanIncome": 56300,
          "sales": 6.2,
          "property": 3.5,
          "income": 0,
          "other": 0.1,
          "total": 9.9
        },
        {
          "group": "Fourth 20%",
          "range": "$73,900 to $134,200",
          "meanIncome": 102000,
          "sales": 5.1,
          "property": 3.6,
          "income": 0,
          "other": 0.1,
          "total": 8.8
        },
        {
          "group": "Next 15%",
          "range": "$134,200 to $290,000",
          "meanIncome": 181100,
          "sales": 4,
          "property": 3.1,
          "income": 0,
          "other": 0.1,
          "total": 7.2
        },
        {
          "group": "Next 4%",
          "range": "$290,000 to $744,800",
          "meanIncome": 434300,
          "sales": 2.6,
          "property": 3.5,
          "income": 0,
          "other": 0.2,
          "total": 6.2
        },
        {
          "group": "Top 1%",
          "range": "Over $744,800",
          "meanIncome": 2658800,
          "sales": 1.5,
          "property": 2.7,
          "income": 0,
          "other": 0.4,
          "total": 4.6
        }
      ]
    },
    {
      "state": "California",
      "url": "https://itep.org/whopays/california-who-pays-7th-edition/",
      "groups": [
        {
          "group": "Lowest 20%",
          "range": "Less than $25,200",
          "meanIncome": 14200,
          "sales": 7.6,
          "property": 5.4,
          "income": -1.6,
          "other": 0.3,
          "total": 11.7
        },
        {
          "group": "Second 20%",
          "range": "$25,200 to $48,800",
          "meanIncome": 36500,
          "sales": 6.3,
          "property": 3.3,
          "income": 0.5,
          "other": 0.3,
          "total": 10.3
        },
        {
          "group": "Middle 20%",
          "range": "$48,800 to $86,100",
          "meanIncome": 65900,
          "sales": 5.4,
          "property": 3.3,
          "income": 1.4,
          "other": 0.3,
          "total": 10.4
        },
        {
          "group": "Fourth 20%",
          "range": "$86,100 to $145,900",
          "meanIncome": 117100,
          "sales": 4.1,
          "property": 3.2,
          "income": 3.4,
          "other": 0.2,
          "total": 11
        },
        {
          "group": "Next 15%",
          "range": "$145,900 to $352,300",
          "meanIncome": 211200,
          "sales": 3.1,
          "property": 3.3,
          "income": 4.2,
          "other": 0.2,
          "total": 10.8
        },
        {
          "group": "Next 4%",
          "range": "$352,300 to $862,100",
          "meanIncome": 523900,
          "sales": 1.9,
          "property": 2.6,
          "income": 5.7,
          "other": 0.2,
          "total": 10.4
        },
        {
          "group": "Top 1%",
          "range": "Over $862,100",
          "meanIncome": 2140300,
          "sales": 1,
          "property": 1.7,
          "income": 9.2,
          "other": 0.2,
          "total": 12
        }
      ]
    },
    {
      "state": "Tennessee",
      "url": "https://itep.org/whopays/tennessee-who-pays-7th-edition/",
      "groups": [
        {
          "group": "Lowest 20%",
          "range": "Less than $21,700",
          "meanIncome": 12600,
          "sales": 9.6,
          "property": 2.7,
          "income": 0.2,
          "other": 0.3,
          "total": 12.8
        },
        {
          "group": "Second 20%",
          "range": "$21,700 to $41,500",
          "meanIncome": 30500,
          "sales": 8.6,
          "property": 1.9,
          "income": 0.2,
          "other": 0.2,
          "total": 10.9
        },
        {
          "group": "Middle 20%",
          "range": "$41,500 to $71,700",
          "meanIncome": 53300,
          "sales": 7.7,
          "property": 2,
          "income": 0.2,
          "other": 0.2,
          "total": 10.2
        },
        {
          "group": "Fourth 20%",
          "range": "$71,700 to $129,000",
          "meanIncome": 96300,
          "sales": 6.1,
          "property": 2,
          "income": 0.2,
          "other": 0.2,
          "total": 8.6
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        {
          "group": "Next 15%",
          "range": "$129,000 to $245,400",
          "meanIncome": 161400,
          "sales": 4.9,
          "property": 1.7,
          "income": 0.2,
          "other": 0.2,
          "total": 7.1
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        {
          "group": "Next 4%",
          "range": "$245,400 to $661,600",
          "meanIncome": 367000,
          "sales": 3.2,
          "property": 1.6,
          "income": 0.3,
          "other": 0.2,
          "total": 5.3
        },
        {
          "group": "Top 1%",
          "range": "Over $661,600",
          "meanIncome": 2018200,
          "sales": 1.7,
          "property": 1.2,
          "income": 0.7,
          "other": 0.1,
          "total": 3.8
        }
      ]
    },
    {
      "state": "Oklahoma",
      "url": "https://itep.org/whopays/oklahoma-who-pays-7th-edition/",
      "groups": [
        {
          "group": "Lowest 20%",
          "range": "Less than $20,600",
          "meanIncome": 11300,
          "sales": 8.3,
          "property": 3.7,
          "income": -0.1,
          "other": 0.3,
          "total": 12.2
        },
        {
          "group": "Second 20%",
          "range": "$20,600 to $38,400",
          "meanIncome": 28900,
          "sales": 6.7,
          "property": 1.9,
          "income": 1.5,
          "other": 0.2,
          "total": 10.3
        },
        {
          "group": "Middle 20%",
          "range": "$38,400 to $67,500",
          "meanIncome": 52300,
          "sales": 5.5,
          "property": 2.1,
          "income": 2.6,
          "other": 0.2,
          "total": 10.5
        },
        {
          "group": "Fourth 20%",
          "range": "$67,500 to $122,100",
          "meanIncome": 93700,
          "sales": 4.4,
          "property": 1.9,
          "income": 3.2,
          "other": 0.2,
          "total": 9.8
        },
        {
          "group": "Next 15%",
          "range": "$122,100 to $229,900",
          "meanIncome": 155100,
          "sales": 3.4,
          "property": 1.8,
          "income": 3.6,
          "other": 0.2,
          "total": 8.9
        },
        {
          "group": "Next 4%",
          "range": "$229,900 to $590,000",
          "meanIncome": 328200,
          "sales": 2.3,
          "property": 1.8,
          "income": 3.4,
          "other": 0.4,
          "total": 7.9
        },
        {
          "group": "Top 1%",
          "range": "Over $590,000",
          "meanIncome": 1130400,
          "sales": 1.3,
          "property": 1.2,
          "income": 3.3,
          "other": 0.5,
          "total": 6.3
        }
      ]
    },
    {
      "state": "Kentucky",
      "url": "https://itep.org/whopays/kentucky-who-pays-7th-edition/",
      "groups": [
        {
          "group": "Lowest 20%",
          "range": "Less than $20,200",
          "meanIncome": 11000,
          "sales": 7.1,
          "property": 3.8,
          "income": 1.3,
          "other": 0.1,
          "total": 12.4
        },
        {
          "group": "Second 20%",
          "range": "$20,200 to $39,800",
          "meanIncome": 29300,
          "sales": 5.5,
          "property": 2.3,
          "income": 3,
          "other": 0.1,
          "total": 10.9
        },
        {
          "group": "Middle 20%",
          "range": "$39,800 to $69,400",
          "meanIncome": 53600,
          "sales": 4.6,
          "property": 2,
          "income": 4.3,
          "other": 0.1,
          "total": 11
        },
        {
          "group": "Fourth 20%",
          "range": "$69,400 to $122,500",
          "meanIncome": 92500,
          "sales": 3.9,
          "property": 1.9,
          "income": 4.4,
          "other": 0.1,
          "total": 10.3
        },
        {
          "group": "Next 15%",
          "range": "$122,500 to $205,200",
          "meanIncome": 149200,
          "sales": 3.1,
          "property": 2.1,
          "income": 4.6,
          "other": 0.1,
          "total": 10
        },
        {
          "group": "Next 4%",
          "range": "$205,200 to $439,000",
          "meanIncome": 272800,
          "sales": 2.4,
          "property": 1.5,
          "income": 4.4,
          "other": 0.1,
          "total": 8.4
        },
        {
          "group": "Top 1%",
          "range": "Over $439,000",
          "meanIncome": 843600,
          "sales": 1.3,
          "property": 1.2,
          "income": 4,
          "other": 0.1,
          "total": 6.6
        }
      ]
    }
  ]
}