Every state that appears in the index. Legal columns follow the Movement Advancement Project's classification: explicit statute, commission interpretation, or no statewide law. Federal enforcement is currently unsettled — state and local law is what you can rely on.
Legal data via lgbtmap.org · reviewed Aug 2026 · VERIFY before publishing| State | Housing | Public accomm. | LTC protections | Income tax | Estate/inherit. | Notes |
|---|---|---|---|---|---|---|
| Arizona | No statewide law | No statewide law | no | flat low | none | Flat 2.5% income tax; SS exempt; local NDOs in Tucson & Phoenix |
| Arkansas | No statewide law | No statewide law | no | flat low | none | Low cost; no statewide SOGI protections; Eureka Springs has local ordinance |
| California | Explicit state law | Explicit state law | yes | graduated high | none | High income tax; Prop 13 caps property tax growth |
| Colorado | Explicit state law | Explicit state law | no | flat mid | none | Flat 4.40% income tax; large 65+ SS/pension deduction |
| Delaware | Explicit state law | Explicit state law | VERIFY | graduated mid | none | No sales tax; among lowest property taxes in US; SS exempt |
| District of Columbia | Explicit state law | Explicit state law | yes | graduated high | estate | High income tax; estate tax; strong legal protections |
| Florida | No statewide law | No statewide law | no | none | none | No state income tax; homestead exemption; rising insurance costs |
| Georgia | No statewide law | No statewide law | no | flat mid | none | Retirement income exclusion up to $65,000/person at 65+ ($35,000 at 62-64); Social Security fully exempt |
| Illinois | Explicit state law | Explicit state law | no | flat mid | estate | Flat 4.95%; retirement income exempt from state tax; estate tax above ~$4M |
| Maine | Explicit state law | Explicit state law | VERIFY | graduated mid | estate | Pension deduction; estate tax above ~$7M |
| Massachusetts | Explicit state law | Explicit state law | yes | flat mid | estate | Estate tax above $2M; strong senior services |
| Michigan | Explicit state law | Explicit state law | VERIFY | flat mid | none | Flat 4.25% income tax (2026); retirement/pension income taxation phases out by birth year; SS exempt; no estate or inheritance tax |
| Nevada | Explicit state law | Explicit state law | no | none | none | No state income tax |
| New Jersey | Explicit state law | Explicit state law | yes | graduated high | inheritance | High property taxes; inheritance tax applies to some heirs |
| New Mexico | Explicit state law | Explicit state law | VERIFY | graduated mid | none | SS exempt below income thresholds; low property taxes |
| New York | Explicit state law | Explicit state law | yes | graduated high | estate | High income tax; estate tax; NYC adds local tax |
| North Carolina | No statewide law | No statewide law | no | flat low | none | Flat 3.99% income tax (2026, down from 4.5%); SS exempt; local NDOs in some cities |
| Ohio | No statewide law | No statewide law | no | flat low | none | No statewide SOGI law; ordinances in Columbus/Cincinnati/Cleveland; modest income tax |
| Oregon | Explicit state law | Explicit state law | yes | graduated high | estate | No sales tax; estate tax kicks in at ~$1M |
| Pennsylvania | Interpreted by state commission | Interpreted by state commission | no | flat low | inheritance | Flat 3.07%; retirement income (SS/401k/pension) fully exempt; inheritance tax applies |
| South Carolina | No statewide law | No statewide law | no | graduated mid | none | Large senior income deductions; SS exempt |
| Tennessee | No statewide law | No statewide law | no | none | none | No state income tax |
| Texas | No statewide law | No statewide law | no | none | none | No state income tax; high property taxes; senior freeze available |
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