You have to incorporate county and state debt per taxpayer if you are comparing a locale in different governments. Connecticut has a very high (multiple standa

You have to incorporate county and state debt per taxpayer if you are comparing a locale in different governments. Connecticut has a very high (multiple standard deviation above the norm) retiree benefit debt, due to decades of underfunding. But these numbers are not easily comparable because there are no strict rules around how taxpayer funded DB and retiree healthcare debt is calculated. It just shows up as a bigger and bigger proportion of government expenses.