Washingtonians pay less state and local tax relative to their incomes than residents of 36 other states, according to figures recently released by the U.S. Census Bureau.

Washington ranked 37th nationally, paying an average of $105.91 in taxes for every $1,000 in personal income in Fiscal Year 2005, compared to a national average of $112.94. Washington ranked 29th in Fiscal Year 2004.

This is the lowest ranking for Washington since it dipped to 39th during a severe recession in 1981. Washington’s ranking has declined from a peak of 11th in 1998, chiefly because personal income has grown faster than taxes since then.

Tax experts believe measuring taxes against income is the most meaningful comparison because it reflects both ability and willingness to pay taxes for desired governmental services.

Washington also dropped in the per-capita rankings, which simply divide tax revenue by the number of people in a state. Washington ranked 21st per capita in Fiscal Year 2005, down from 18th in Fiscal Year 2004. Taxes per capita were $3,651 in Fiscal Year 2005, slightly below the national average of $3,698. This is the first time since 1982 that Washington’s taxes per capita have dipped below the national average. States with higher personal incomes tend to have higher per capita taxes, but Washington’s per capita tax ranking was significantly lower than its 12th-place ranking in per capita personal income.

Washington also fell below national averages in property taxes. Property taxes dropped by $1.08 to $30.60 per $1,000 of personal income in Fiscal Year 2005, although Washington’s ranking among the states remained at 28th, the same as in Fiscal Year 2004. Washington ranked 24th in property taxes per capita at $1,055 in Fiscal Year 2005, down from 22nd in the 2004 rankings.

Details on the rankings are available in “Comparative Tax Statistics 2005,” posted here: http://www.dor.wa.gov/Content/AboutUs/StatisticsAndReports/2005/Compare05/default.aspx