New York’s tax climate is once again ranked as the worst in the nation, according to the Washington, D.C.-based Tax Foundation in its annual ranking released this morning.

The report is sure to provide more fodder for business groups who say New York and Gov. Andrew Cuomo have made some strides in tax policy, but haven’t done enough to retain jobs, especially in the upstate region.

The foundation’s paper says that the state’s individual income tax, unemployment insurance taxes andn sky-high property taxes create a difficult situation for both businesses and homeowners.

New Jersey moved up one notch to 49, behind California and Vermont. The state with the best tax climate was found to be Wyoming. New York last year was ranked 49th.

“Despite moderate corporate taxes, New York scores at the bottom this year by having the worst individual income tax, the sixth-worst unemployment insurance taxes, and the sixth-worst property taxes. The states in the bottom 10 suffer from the same afflictions: complex, non-neutral taxes with comparatively high rates,” the report found.

The report comes less than a year after Cuomo engineered an overhaul of the state’s tax code, allowing for a slightly lower tax cut on the wealthy than they were due to receive because the so-called “millionaires tax” was expiring at the end of the year.

Republicans and Democrats celebrated the deal, in part because it kept part of the tax in tact and allowed fiscal conservatives to say they had cut middle-class taxes to their lowest levels in more than a generation.

Cuomo was also able to convince the state Legislature to approved a 2 percent limit on property tax increases for local governments and school districts. Fiscal watchdogs have largely complimented the cap, though short-term mandate relief continues to be a priority for local municipal officials.

The governor has also sought to recast New York as business friendly, running a multi-million dollar TV ad campaign touting that the state is “open for business.” At the same time, he’s consolidated the support of influential groups and members within the business community, which has generally backed his proposals, including the tax code overhaul and the Tier Six pension plan from March.

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