It wasn’t exactly a nail-biting race to the finish, but the Fiscal Times has released their 2014 state tax rankings and New York comes out on top … as the worst state in the nation for taxes.

New York

Top State Income Tax Rate: 8.82 percent

Sales tax: 4 percent

Property taxes per capita: $2,280

The Empire State takes the prize as the worst state for taxes, thanks to its high individual tax rate and relatively high sales tax. New York is in a virtual tie with neighboring New Jersey, though the former state gets the bottom spot because its individual income tax suffers from such high rates and narrow bases, according to the Tax Foundation. New York Governor Andrew Cuomo has announced the formation of a tax relief commission to look for ways to transform the state’s onerous tax code.

Runner-up in the tax rankings is Chris Christie’s New Jersey:

New Jersey

Top State Income Tax Rate: 8.97 percent

Sales tax: 7 percent

Property taxes per capita: $2,819

The Garden State scores poorly in almost every tax category, and it’s almost tied with New York for the dubious honor of being the worst state in the country for taxes. New Jersey’s per capita property tax is the most onerous in the country. The state has also scaled back a property tax relief program that provided rebates to homeowners struggling to pay taxes on their homestead.

New Jersey’s tax situation is so rough, that a recent Forbes report indicates that Peyton Manning could see his entire Super Bowl bonus swallowed up by the state.

The report indicates that 5 out of the 6 highest taxed states are controlled by Democrat governors.  The lone Republican is the aforementioned Christie.