Monday Map: State Debt per Capita June 3, 2013 This week’s Monday Map takes a look at the total state debt per capita in each state at the end of the 2011 fiscal year. Tennessee has the lowest ranking with a debt of $925 per capita, and Massachusettes has the highest at $11,309. Click on the map to enlarge it. View previous maps here. Stay informed on the tax policies impacting you. Subscribe to get insights from our trusted experts delivered straight to your inbox. Subscribe Share Tweet Share Email Topics Center for State Tax Policy Business Taxes Data Individual and Consumption Taxes