New York State's property tax cap

Guidelines for Implementation

Office of the State Comptroller: Real Property Tax Cap and Tax Cap Compliance

Questions regarding tax base growth factors may be directed by email to Kristen Forte.

Factors for fiscal years beginning in 2026

• County tax base growth factors
• City and town tax base growth factors
• Village tax base growth factors

Factors for fiscal years beginning in 2025

• County tax base growth factors
• City and town tax base growth factors
• Village tax base growth factors
• Special district tax base growth factors
• School district tax base growth factors

Factors for fiscal years beginning in 2024

• County tax base growth factors
• City and town tax base growth factors
• Village tax base growth factors
• Special district tax base growth factors  
• School district tax base growth factors