Each year, we rank the 50 states from best to worst based on each taxpayer's share of state debt. The worst ranked states, or states with the highest individual Taxpayer Burden, are called the Bottom 5 Sinkhole States. 

A Sinkhole State is a state with a Taxpayer Burden greater than $4,900, meaning the state does not have enough money to pay all of its bills. This year, the Bottom 5 Sinkhole States are Massachusetts, -$32,900; Kentucky, -$39,00; Connecticut, -$49,500; Illinois, -$50,400; and New Jersey, -$67,200. 

The states in our sinkhole group are the same as last year; however, Illinois beat Connecticut for the infamous ranking of the second worst state, moving down from third to second worst.