With the highest top income tax rate in the nation, California takes more from its top earners than any other state. Oregon Middle class tax rate: 9 percent. When combined with federal income tax, middle class residents of Oregon can expect to hand over 52.3 percent of their income to the government. 2. Hawaii and Maine Hawaii Top tax rate: 11 percent. Property taxes are placed on the tax roll in the form of a rate per $1,000 of assessed value. In most cases, the taxes for operations are the permanent rate limits certified by the districts. When a district certified a dollar amount tax levy, such as a local option tax or bond tax, the assessor must calculate a tax rate. Overview of Oregon Taxes. Oregon levies a progressive state income tax system with one of the highest top rates in the U.S., at 9.9%. However, Oregon does not have any local income taxes. The beaver state also has no sales taxes and below-average property taxes.