As more people already become less dependent on their central offices, the combination of state and city income taxes will heighten “the departure risk” of high earners who already support much of state spending, said Andrew Rein, president of the nonprofit Citizens Budget Commission, a New York fiscal watchdog.

The proposed New York budget deal also includes $500 million in property tax relief intended for about 1.3 million New Yorkers who earn less than $250,000 a year, the person said.