Which measurement expresses the state and local tax burden?

The measurement that effectively expresses the state and local tax burden is the amount per $1000 of assessed value, as it provides a standardized way to quantify taxes in relation to property valuation. This metric allows for a clear assessment of the tax load imposed by local and state authorities on property owners, giving a perspective on how taxes correlate with the value of an individual's property holdings.

In this context, the choice that states "120 per $1000 of personal property" accurately quantifies the tax burden based on the assessed value of personal property. It indicates that for every $1000 of assessed personal property, a tax of $120 is levied, enabling taxpayers to readily understand the impact of local tax policies on their personal assets.

Comparatively, the other options may pertain to specific types of tax assessments or income but do not provide a direct measure of the tax burden related specifically to property values in the same standardized way. This highlights how important it is to view tax measurements relative to value types when assessing overall tax burdens within state and local frameworks.