The property tax is a primary source of revenue for local government - for schools, towns, cities, villages, counties, fire and other special districts. The Office of Real Property Tax Services works with local officials to improve the equity, efficiency and transparency of the system on behalf of taxpayers and taxing jurisdictions.

As it stands today, New York State's system is arguably the most complex property tax system in the nation. Most states have less than 100 assessing jurisdictions, statutory reassessment cycles and a statewide standard of assessment. New York, by contrast, has 1,116 assessing units, each of which determines its own level of assessment and reassessment cycle.

Local assessing units in New York range in number of parcels from 189 to more than 1 million (New York City), with more than 80% having fewer than 5,000 parcels. Many municipalities reassess annually, while others have not reassessed since before the Civil War.

New York's system is further complicated by the maze of intertwining and overlapping boundaries of school, fire and other special districts with those of cities, towns and counties. Additionally, there are thousands of non-independent special districts, as well as class and homestead tax rates in many jurisdictions. As a result, the statewide system can be inefficient, inequitable and confusing for taxpayers.

• Aid for Cyclical Reassessments
• Consolidation Incentive Aid
• County Aid

• Municipal Options for More Efficient Assessment Administration
• Village Assessing - Options to Increase Efficiency
• Centralized Property Tax Administration Program
  • Current Collaborative Assessment Practices
  • Assessment Improvement Studies
  • Tax Collection Studies
• Local Government Data Download

• New York State has one of the highest property tax burdens in the nation
  • Tax Foundation Data
    • Property Taxes on Owner-Occupied Housing by State
    • Median Household Tax by County
    • Effective Tax Rate by County (Taxes as Percentage of Home Value)

 

• Assessing in New York State is often inefficient, typically confusing and widely inconsistent.
  • Most states have less than 100 assessing units
  • Most states have a statewide level of assessment
  • Most states require reassessments on a cyclical basis 

• Levels of assessment vary widely
• Some municipalities reassess, some don't
• Most assessing units are inordinately small
• 135 towns still have part-time 3-member elected "boards of assessors"
more information
• 480-plus jurisdictions share an assessor

• Most school districts apportion their tax levies over multiple municipal segments
• Many of the school district segments are miniscule, further complicating and reducing the transparency of the system

• Property taxes are the largest source of revenue for local governments and school districts
• Since 1982, property tax collections have increased 350%
• Property tax collections are nearly as much as state and local income tax combined
• The school share of property tax levies is growing

Assessing Jurisdictions By State



State Assessment Standards



States with Reassessment Cycles



NYS Parcel counts by Assessing Units



NYS Assessing Unit Sizes



Reassessment Activity