South Dakota
Low tax burden · COL index 95
Wins 5 categories
West Virginia
Moderate tax burden · COL index 82
Wins 8 categories
South Dakota has no state income tax. West Virginia's top rate is 5.12%. Cost of living in South Dakota (index 95) runs 16% higher than West Virginia (index 82). Property taxes are meaningfully different: South Dakota averages 1.08% annually vs West Virginia's 0.57%. The median home in South Dakota costs $310K vs $155K in West Virginia.
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Category wins
5
South Dakota
8
West Virginia
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With beautiful landscapes, plenty of opportunity, and a top-notch quality of life, we've long thought South Dakota was one of the best states in America. In fact, U.S. News has ranked South Dakota as the 8th best state in America for 2025!
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