State tax burdens for Americans fell for the first time in a decade during the recession.

U.S. residents paid an average 9.8% of their income in state and local taxes in 2009, according to a study the Tax Foundation released Wednesday.

That’s down modestly from 9.9% in 2008 and reverses the upward trend seen over the past decade, as the recession crippled the economy and consumer spending. In fact, the latest tax burden results mark the first decline since 2000, the study shows.

“The 2009 fiscal year was a tough one for states and for taxpayers,” said Mark Robyn, staff economist at the Tax Foundation and author of the study.

That said, state and local taxes remain down substantially from the national average of 10.4% in 1977, when the study was first published.

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