Just off the top of my head, my understanding is that Florida has preferential rates, and maybe Hawaii. There may be preferential rates for the U.S.
Again, I'll re-emphasize that for many years Americans with high incomes were able to deduct state and local income and property taxes, whereas overseas, non-U.S. taxpayers were not. That could be a significant preference. In Oakland, if I'm not mistaken, I was paying $10,000 a year on property tax. Between California and the U.S. pretty close to 50% of that was deductible. I was getting a $5,000 advantage that a Canadian trying to buy would not have received.