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Department of Taxation and Finance

Overall Full-Value Tax Rates by County (All Taxing Units): Local Fiscal Years 2000-2009

See also: Statewide Full-Value Tax Rates, 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
NYC -- Class 2
NYC -- Class 3
NYC -- Class 4

8.10
42.40
43.00
41.40

 

7.80
41.70
47.50
39.90

 

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

 

* 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. Tax rates include special district levies.
    (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.

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Updated: