With many states hurting for income the threshold for paying estate taxes will rise in an attempt to stem the tide of retirees leaving for greener pastures. The following is a list of states that will increase their estate tax exemption in 2015:

MARYLAND: Increase from $1 million to $1.5 million.

MINNESOTA: Increase from $1.2 million to $1.4 million.

NEW YORK: Increase from $2.062 million to $3.125 million.

TENNESSEE: Increase from $2 million to $5 million.

Additional changes planned for 2016 and beyond:

MARYLAND: Annual increases through 2019 when the exemption will match the federal exemption.

MINNESOTA: Annual $200,000 increases until 2018 when the exemption reaches $2 million.

NEW YORK: Annual increases through 2019 when the exemption will match the federal exemption.

TENNESSEE: No estate tax beginning in 2016.