Overall full-value tax rates by County (all taxing units): Local fiscal years 2000-2009

Overall full-value tax rates by county (all taxing units)
County	2000	2001	2002	2003	2004	2005	2006	2007	2008	2009
Albany	29.50	30.00	29.80	29.60	29.90	30.70	29.60	26.00	24.70	26.00
Allegany	37.90	38.50	41.00	44.00	47.00	48.80	49.40	49.50	48.50	48.80
Broome	38.80	38.30	38.60	39.80	42.20	42.30	43.00	43.00	39.30	37.10
Cattaraugus	32.10	32.90	33.50	34.90	36.80	37.30	36.30	36.30	35.10	35.50
Cayuga	30.30	31.30	33.30	35.40	37.60	36.60	35.30	33.80	32.50	31.10
Chautauqua	32.20	32.60	32.90	35.20	36.60	37.00	36.10	34.20	34.80	33.30
Chemung	33.60	33.60	33.20	33.40	35.30	36.70	37.50	36.60	35.60	34.60
Chenango	39.10	40.30	40.40	41.60	44.10	44.50	43.30	41.20	37.20	34.80
Clinton	25.70	26.90	28.50	29.90	30.80	31.00	32.20	31.20	29.50	29.10
Columbia	27.20	25.80	26.80	27.40	26.70	26.00	23.40	20.40	18.80	18.70
Cortland	33.70	35.20	38.00	39.50	42.50	42.50	41.60	41.10	38.80	40.00
Delaware	26.50	26.90	27.90	28.80	29.40	29.50	26.90	24.80	21.60	20.90
Dutchess	28.10	27.00	25.90	23.40	22.50	22.80	20.90	19.60	18.30	19.70
Erie	34.30	33.40	33.70	33.50	34.30	35.00	34.80	34.10	33.40	32.90
Essex	23.50	25.00	25.20	25.50	26.00	25.20	23.10	20.40	17.80	16.70
Franklin	26.10	26.40	29.00	29.50	29.40	29.60	28.40	24.50	21.00	20.50
Fulton	36.00	36.90	37.30	38.50	41.30	39.90	33.80	31.10	27.50	26.50
Genesee	33.30	33.90	35.80	37.30	38.40	39.40	39.60	40.30	39.20	38.50
Greene	25.60	25.50	26.50	27.40	27.40	28.10	24.00	21.90	19.90	19.70
Hamilton	17.30	17.50	17.60	18.40	18.70	19.00	17.40	16.60	15.50	14.30
Herkimer	27.40	29.90	30.70	31.20	32.20	33.30	29.30	28.10	26.30	24.70
Jefferson	27.40	27.70	28.20	29.30	30.50	29.70	28.40	24.10	21.00	19.80
Lewis	29.70	30.50	30.90	31.40	33.30	33.00	33.60	32.60	28.90	26.30
Livingston	31.90	33.00	34.50	36.00	36.00	35.90	36.60	34.90	35.50	35.20
Madison	31.50	31.90	33.20	35.10	35.20	36.20	35.30	32.70	31.50	31.00
Monroe	34.00	34.40	35.80	37.40	39.60	39.60	40.10	39.90	39.70	39.60
Montgomery	38.60	39.90	43.10	45.80	47.10	48.80	47.50	42.50	38.60	35.30
Nassau*	31.50	30.10	29.30	27.90	26.50	26.20	25.10	23.60	21.40	24.10
Niagara	36.80	38.30	39.70	40.70	41.60	42.10	41.20	39.50	39.20	38.60
Oneida	35.40	35.50	35.50	37.40	37.70	38.00	35.10	33.30	32.10	31.00
Onondaga	36.10	35.20	35.10	37.40	38.50	38.50	38.10	37.00	36.00	35.50
Ontario	29.10	29.40	30.50	31.30	31.20	30.80	30.40	29.70	29.20	28.40
Orange	31.10	30.60	29.90	29.50	29.10	27.80	25.80	23.90	23.40	24.30
Orleans	35.50	36.10	38.10	40.20	41.50	43.20	43.00	42.60	43.10	42.10
Oswego	30.00	32.50	30.10	37.00	39.70	41.00	41.70	39.40	37.80	38.50
Otsego	28.90	29.20	29.90	30.50	30.10	29.40	28.60	25.80	22.10	20.50
Putnam	29.00	28.10	27.20	24.70	23.60	23.90	27.70	22.10	21.50	23.40
Rensselaer	34.80	34.40	35.00	36.80	38.10	37.80	36.40	33.70	30.70	29.00
Rockland	32.50	30.20	28.40	28.20	27.00	27.20	27.20	24.90	23.80	26.00
St. Lawrence	30.80	30.90	32.00	33.40	35.10	37.40	37.70	36.70	34.90	34.40
Saratoga	26.70	26.70	26.50	27.10	26.20	25.00	24.00	21.10	20.10	19.80
Schenectady	36.60	37.30	39.30	41.10	41.90	41.00	38.60	34.30	32.20	31.70
Schoharie	30.30	30.90	31.40	33.90	34.90	36.50	37.50	33.00	31.40	30.30
Schuyler	29.90	30.80	32.10	34.90	35.40	36.20	37.20	33.70	31.20	30.40
Seneca	29.30	30.10	33.40	34.60	34.80	39.10	39.20	36.90	37.40	36.00
Steuben	31.30	32.70	33.30	33.80	37.30	36.60	37.80	37.40	37.00	35.60
Suffolk	27.80	26.90	25.60	22.00	20.30	19.30	17.90	16.70	15.90	16.80
Sullivan	35.30	35.70	35.40	34.90	35.80	35.40	32.50	29.10	25.40	25.50
Tioga	34.90	34.80	34.50	36.50	36.20	37.70	38.00	36.60	34.00	33.20
Tompkins	31.00	31.40	32.70	34.30	35.30	34.00	33.10	30.60	29.60	30.30
Ulster	32.00	32.10	31.70	32.50	29.60	27.50	25.90	23.80	22.30	22.70
Warren	20.10	20.60	21.50	22.10	21.80	20.00	18.30	16.20	14.70	14.20
Washington	29.30	30.50	31.70	33.40	36.20	35.30	32.00	29.60	25.90	24.70
Wayne	32.60	34.50	35.60	37.10	38.30	40.60	40.40	39.40	37.60	36.80
Westchester	28.40	27.20	25.80	22.50	22.90	22.30	21.80	21.00	20.30	21.90
Wyoming	29.90	30.20	31.30	32.30	33.00	33.90	35.00	34.10	34.00	33.30
Yates	29.20	29.30	30.30	30.40	28.40	28.10	28.40	27.30	24.50	23.40
NYS (less NYC)	30.60	29.90	29.20	28.10	27.00	26.50	25.30	23.80	22.40	23.60
NYC*–Class 1	8.10	7.80	7.40	8.20	7.80	6.90	6.60	6.20	5.40	6.20
NYC–Class 2	42.40	41.70	40.20	47.10	49.20	42.90	41.80	42.40	34.30	37.80
NYC–Class 3	43.00	47.50	47.90	56.50	55.90	56.50	55.40	54.00	52.10	56.60
NYC–Class 4	41.40	39.90	39.40	47.10	47.00	47.40	44.90	43.20	36.30	39.50

* 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

The rates are given in dollars per $1,000 of full value, rounded to the nearest tenth of a dollar. Tax rates include special district levies.
Taxable full values used in calculating the tax rates include the state-reimbursed STAR exemption where applicable.

Sources

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, 2000-2009

Updated: July 16, 2021