New York's Property Tax System
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.
New York has 1,116 assessing units, each of which determines its own level of assessment and reassessment cycle. The size of the assessing units ranges from 189 parcels to more than 1 million, with more than 80% having fewer than 5,000 parcels. The frequency of reassessments varies widely, ranging from some municipalities that reassess annually to others that haven't reassessed in more than 75 years.
Statewide, the boundaries of school, fire and other special districts overlap those of cities, towns and counties.
State Aid for Quality Assessing
Nearly 683 school districts overlay 983 assessing units, 932 towns, 556 villages, 62 cities and 57 counties.