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1. New Hampshire, third lowest tax paid per capita and second best in government services.

2. Florida, second lowest tax paid per capita and 31st best in government services.

3. South Dakota, 10th lowest taxes paid per capita and 14th best in government services

4. Colorado, 14th lowest tax paid per capita and 13th best in government services.

5. Virginia, 17th lowest tax paid per capita and ninth best in government services.

Source: WalletHub analysis based upon contrasting state and local tax collections with the quality of the services residents receive in each of the five categories: Education, Health, Safety, Economy, and Infrastructure & Pollution, based upon data from 25 key metrics. Georgia ranked 12th best overall with the 11th lowest tax rate and the 39th best in governments services, and Tennessee ranked 16th best overall with the eighth lowest tax rate and 41st best in government services.

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