Overall Full-Value Tax Rates by County (All Taxing Purposes): 2002-2011

See also: Statewide Full-Value Tax Rates, 2002-2011

OVERALL FULL-VALUE TAX RATES BY COUNTY (All Taxing Purposes*): 2002-2011
Local Fiscal Years Ending In
County 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Albany 29.80 29.60 29.90 30.70 29.60 26.00 24.70 26.00 26.00 27.70
Allegany 41.00 44.00 47.00 48.80 49.40 49.50 48.50 48.80 48.70 48.90
Broome 38.60 39.80 42.20 42.30 43.00 43.00 39.30 37.10 35.50 37.60
Cattaraugus 33.50 34.90 36.80 37.30 36.30 36.30 35.10 35.50 35.50 35.90
Cayuga 33.30 35.40 37.60 36.60 35.30 33.80 32.50 31.10 30.50 30.60
Chautauqua 32.90 35.20 36.60 37.00 36.10 34.20 34.80 33.30 32.10 33.50
Chemung 33.20 33.40 35.30 36.70 37.50 36.60 35.60 34.60 34.30 34.20
Chenango 40.40 41.60 44.10 44.50 43.30 41.20 37.20 34.80 33.10 34.80
Clinton 28.50 29.90 30.80 31.00 32.20 31.20 29.50 29.10 29.00 29.10
Columbia 26.80 27.40 26.70 26.00 23.40 20.40 18.80 18.70 19.40 20.70
Cortland 38.00 39.50 42.50 42.50 41.60 41.10 38.80 40.00 39.40 39.80
Delaware 27.90 28.80 29.40 29.50 26.90 24.80 21.60 20.90 21.10 22.60
Dutchess 25.90 23.40 22.50 22.80 20.90 19.60 18.30 19.70 21.40 24.40
Erie 33.70 33.50 34.30 35.00 34.80 34.10 33.40 32.90 32.30 33.00
Essex 25.20 25.50 26.00 25.20 23.10 20.40 17.80 16.70 16.50 17.10
Franklin 29.00 29.50 29.40 29.60 28.40 24.50 21.00 20.50 20.20 21.60
Fulton 37.30 38.50 41.30 39.90 33.80 31.10 27.50 26.50 27.30 29.80
Genesee 35.80 37.30 38.40 39.40 39.60 40.30 39.20 38.50 38.20 38.30
Greene 26.50 27.40 27.40 28.10 24.00 21.90 19.90 19.70 19.60 21.70
Hamilton 17.60 18.40 18.70 19.00 17.40 16.60 15.50 14.30 14.20 14.40
Herkimer 30.70 31.20 32.20 33.30 29.30 28.10 26.30 24.70 24.20 25.40
Jefferson 28.20 29.30 30.50 29.70 28.40 24.10 21.00 19.80 19.30 19.50
Lewis 30.90 31.40 33.30 33.00 33.60 32.60 28.90 26.30 24.50 25.20
Livingston 34.50 36.00 36.00 35.90 36.60 34.90 35.50 35.20 34.20 35.20
Madison 33.20 35.10 35.20 36.20 35.30 32.70 31.50 31.00 29.90 31.40
Monroe 35.80 37.40 39.60 39.60 40.10 39.90 39.70 39.60 39.40 39.70
Montgomery 43.10 45.80 47.10 48.80 47.50 42.50 38.60 35.30 33.90 35.80
Nassau** 29.30 27.90 26.50 26.20 25.10 23.60 21.40 24.10 24.20 28.90
Niagara 39.70 40.70 41.60 42.10 41.20 39.50 39.20 38.60 35.40 38.40
Oneida 35.50 37.40 37.70 38.00 35.10 33.30 32.10 31.00 30.40 31.50
Onondaga 35.10 37.40 38.50 38.50 38.10 37.00 36.00 35.50 35.40 36.80
Ontario 30.50 31.30 31.20 30.80 30.40 29.70 29.20 28.40 27.80 28.40
Orange 29.90 29.50 29.10 27.80 25.80 23.90 23.40 24.30 26.20 29.40
Orleans 38.10 40.20 41.50 43.20 43.00 42.60 43.10 42.10 40.60 41.40
Oswego 30.10 37.00 39.70 41.00 41.70 39.40 37.80 38.50 38.00 39.60
Otsego 29.90 30.50 30.10 29.40 28.60 25.80 22.10 20.50 19.60 20.90
Putnam 27.20 24.70 23.60 23.90 27.70 22.10 21.50 23.40 25.20 27.60
Rensselaer 35.00 36.80 38.10 37.80 36.40 33.70 30.70 29.00 29.10 30.20
Rockland 28.40 28.20 27.00 27.20 27.20 24.90 23.80 26.00 27.60 30.90
St. Lawrence 32.00 33.40 35.10 37.40 37.70 36.70 34.90 34.40 33.20 33.60
Saratoga 26.50 27.10 26.20 25.00 24.00 21.10 20.10 19.80 20.40 20.80
Schenectady 39.30 41.10 41.90 41.00 38.60 34.30 32.20 31.70 31.50 33.20
Schoharie 31.40 33.90 34.90 36.50 37.50 33.00 31.40 30.30 30.00 31.20
Schuyler 32.10 34.90 35.40 36.20 37.20 33.70 31.20 30.40 29.10 29.00
Seneca 33.40 34.60 34.80 39.10 39.20 36.90 37.40 36.00 34.10 33.70
Steuben 33.30 33.80 37.30 36.60 37.80 37.40 37.00 35.60 36.40 37.10
Suffolk 25.60 22.00 20.30 19.30 17.90 16.70 15.90 16.80 18.20 20.20
Sullivan 35.40 34.90 35.80 35.40 32.50 29.10 25.40 25.50 26.20 28.60
Tioga 34.50 36.50 36.20 37.70 38.00 36.60 34.00 33.20 30.80 32.90
Tompkins 32.70 34.30 35.30 34.00 33.10 30.60 29.60 30.30 30.40 31.70
Ulster 31.70 32.50 29.60 27.50 25.90 23.80 22.30 22.70 24.10 26.20
Warren 21.50 22.10 21.80 20.00 18.30 16.20 14.70 14.20 14.60 15.80
Washington 31.70 33.40 36.20 35.30 32.00 29.60 25.90 24.70 23.30 23.50
Wayne 35.60 37.10 38.30 40.60 40.40 39.40 37.60 36.80 36.30 36.20
Westchester 25.80 22.50 22.90 22.30 21.80 21.00 20.30 21.90 23.10 26.30
Wyoming 31.30 32.30 33.00 33.90 35.00 34.10 34.00 33.30 33.10 33.40
Yates 30.30 30.40 28.40 28.10 28.40 27.30 24.50 23.40 22.90 23.30
NYS (less NYC) 29.20 27.60 27.00 26.50 25.30 23.80 22.40 23.60 24.40 27.00
NYC** -- Class 1
NYC -- Class 2
NYC -- Class 3
NYC -- Class 4		 7.40
40.20
47.90
39.40		 8.20
47.10
56.50
47.10		 7.80
49.20
55.90
47.00		 6.90
42.90
56.50
47.40		 6.60
41.80
55.40
44.90		 6.20
42.40
54.00
43.20		 5.40
34.30
52.10
36.30		 6.20
37.80
56.60
39.50		 6.90
41.50
57.30
40.10		   7.50
42.26
56.84
41.40

 

*Tax rates in each county are based on combination of levies, for county, city, town, village, school district, and special district purposes.  For New York City, tax rates reflect levies for general city and school district purposes.

** New York City and Nassau County have a 4-class property tax system
(Class 1: 1-3 family residential; Class 2: apartment; Class 3: utility equipment; and Class 4: all other property). It was not possible to determine a countywide class-specific rate for Nassau County due to the complexity of taxing jurisdictions.
Notes:     (1)     The rates are given in dollars per $1,000 of full value, rounded to the nearest tenth of a dollar.
      (2)     Taxable full values used in calculating the tax rates include the state-reimbursed STAR exemption where applicable.
Levy information source: Office of the State Comptroller--Overlapping Real Property Tax Rates, issued annually.
Taxable full values source: Annual exemption reports, Office of Tax Policy Analysis, Department of Taxation and Finance.
New York City information source: Resolutions of the City Council fixing the tax rate, issued annually.

Top of Page | Statewide Full-Value Tax Rates, 2002-2011

Updated: November 05, 2012