The Tax Foundation is out with a new report today, which found that nationally the combined state and local tax burden fell in 2009.New York, however, bucked the tide.

As a national average, taxpayers paid 9.8 percent of their income to state and local taxes – down from 9.9 percent in 2008. In New York, taxpayers shell out 12.1 percent, up from 11.9 percent in 2008. That tax burden was good enough for second highest in the nation in 2009, beaten narrowly by New Jersey’s 12.2 percent burden. The report found:

In 2009, the residents of three states stand above the rest, paying the highest state-local tax burdens in the nation: New Jersey, New York and Connecticut.They’re the only three states where taxpayers give up 12 percent or more of their income in state-local taxes, a full percentage point above the next highest state, Wisconsin.

The folks at the Tax Foundation have been putting this annual report together for nearly 20 years.A sampling of the annual data finds that New York’s state and local tax burden has been as high as 13.2 percent (1977) and as low as 11.5 percent (2001).

New York has also had the highest state and local tax burden 29 out of 33 years.Yay.