#!/usr/bin/env perl

use strict;
use warnings;

my $VAR1 = {
    ... as per your OP ...
};

my (@all_states, @comment_states);

for (map values %$_, values %$VAR1) {
    my ($state, $comment) = ('', 0);

    for (@$_) {
        $state = substr $_, 11 if 0 == index $_, 'state_name=';
        $comment = 1 if 0 == index $_, 'comments=';
    }

    push @all_states, $state if $state;
    push @comment_states, $state if $comment;
}

use Data::Dump;
dd \@all_states;
dd \@comment_states;

##</code><code>##

["Alaska", "Puerto Rico", "Washington", "West Virginia"]
["Washington", "West Virginia"]

##</code><code>##

    push @comment_states, $state unless $comment;

##</code><code>##

["West Virginia", "Washington", "Puerto Rico", "Alaska"]
["Puerto Rico", "Alaska"]