The Tax Foundation has released its annual ranking of the competitiveness of tax systems in U.S states. The State Competitiveness Index, which the Tax Foundation has compiled every year since 2003, compares state tax systems using more than 150 variables in five areas: corporate taxes, individual income taxes, sales and excise taxes, property and wealth taxes, and unemployment insurance taxes.  

For states with NAIOP chapters, the 2026 version of the index ranks Florida as one of the top five states in the country. Georgia, ranked No. 18, is one of two states with the biggest improvement in its tax competitiveness ranking, moving up three spots from its 2025 ranking.