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Overall Full-Value Tax Rates by County (All Taxing Purposes): 2006-2015

See also: Statewide Full-Value Tax Rates, 2006-2015

OVERALL FULL-VALUE TAX RATES BY COUNTY (All Taxing Purposes*): 2006-2015
Local Fiscal Years Ending In
County 2006 2007 2008 2009 2010 2011 2012 2013 2014  2015
Albany 29.60 26.00 24.70 26.00 26.00 27.70 29.00 29.60 30.80 30.40
Allegany 49.40 49.50 48.50 48.80 48.70 48.90 48.80 48.40 49.30 49.30
Broome 43.00 43.00 39.30 37.10 35.50 37.60 38.90 37.40 42.40 42.90
Cattaraugus 36.30 36.30 35.10 35.50 35.50 35.90 36.50 36.70 39.20 39.10
Cayuga 35.30 33.80 32.50 31.10 30.50 30.60 28.80 31.50 30.20 30.20
Chautauqua 36.10 34.20 34.80 33.30 32.10 33.50 34.10 33.70 34.60 34.80
Chemung 37.50 36.60 35.60 34.60 34.30 34.20 34.80 34.50 32.80 31.90
Chenango 43.30 41.20 37.20 34.80 33.10 34.80 35.70 35.80 38.00 37.50
Clinton 32.20 31.20 29.50 29.10 29.00 29.10 29.80 29.40 31.80 32.00
Columbia 23.40 20.40 18.80 18.70 19.40 20.70 22.20 22.90 23.50 24.00
Cortland 41.60 41.10 38.80 40.00 39.40 39.80 41.00 40.70 41.40 41.30
Delaware 26.90 24.80 21.60 20.90 21.10 22.60 22.60 23.20 22.50 22.90
Dutchess 20.90 19.60 18.30 19.70 21.40 24.40 26.00 26.90 28.70 29.50
Erie 34.80 34.10 33.40 32.90 32.30 33.00 33.50 31.50 31.80 31.40
Essex 23.10 20.40 17.80 16.70 16.50 17.10 17.90 18.00 18.00 18.60
Franklin 28.40 24.50 21.00 20.50 20.20 21.60 22.50 22.30 25.20 25.90
Fulton 33.80 31.10 27.50 26.50 27.30 29.80 31.30 31.80 31.70 31.30
Genesee 39.60 40.30 39.20 38.50 38.20 38.30 38.60 38.10 38.00 38.40
Greene 24.00 21.90 19.90 19.70 19.60 21.70 23.10 24.30 25.00 25.70
Hamilton 17.40 16.60 15.50 14.30 14.20 14.40 14.90 15.00 14.60 14.90
Herkimer 29.30 28.10 26.30 24.70 24.20 25.40 26.20 26.80 26.90 27.50
Jefferson 28.40 24.10 21.00 19.80 19.30 19.50 19.60 19.50 19.90 20.10
Lewis 33.60 32.60 28.90 26.30 24.50 25.20 26.00 26.00 26.00 26.00
Livingston 36.60 34.90 35.50 35.20 34.20 35.20 35.60 35.70 35.00 34.90
Madison 35.30 32.70 31.50 31.00 29.90 31.40 31.80 32.50 34.20 35.50
Monroe 40.10 39.90 39.70 39.60 39.40 39.70 40.10 39.90 40.60 40.10
Montgomery 47.50 42.50 38.60 35.30 33.90 35.80 38.50 36.60 37.90 38.30
Nassau** 25.10 23.60 21.40 24.10 24.20 28.90 29.60 29.60 31.60 31.10
Niagara 41.20 39.50 39.20 38.60 35.40 38.40 38.60 37.60 37.60 37.90
Oneida 35.10 33.30 32.10 31.00 30.40 31.50 31.50 33.10 33.70 35.50
Onondaga 38.10 37.00 36.00 35.50 35.40 36.80 37.40 36.70 37.00 35.50
Ontario 30.40 29.70 29.20 28.40 27.80 28.40 28.50 28.40 29.10 29.40
Orange 25.80 23.90 23.40 24.30 26.20 29.40 32.30 34.20 36.70 37.00
Orleans 43.00 42.60 43.10 42.10 40.60 41.40 42.00 41.10 41.40 40.60
Oswego 41.70 39.40 37.80 38.50 38.00 39.60 32.60 36.00 40.30 39.00
Otsego 28.60 25.80 22.10 20.50 19.60 20.90 22.00 23.00 23.30 24.50
Putnam 27.70 22.10 21.50 23.40 25.20 27.60 29.40 30.10 31.10 31.60
Rensselaer 36.40 33.70 30.70 29.00 29.10 30.20 30.80 31.00 32.10 31.80
Rockland 27.20 24.90 23.80 26.00 27.60 30.90 33.40 33.40 36.20 34.90
St. Lawrence 37.70 36.70 34.90 34.40 33.20 33.60 34.40 35.80 33.90 34.30
Saratoga 24.00 21.10 20.10 19.80 20.40 20.80 21.30 21.10 21.80 21.90
Schenectady 38.60 34.30 32.20 31.70 31.50 33.20 33.80 34.80 32.40 37.10
Schoharie 37.50 33.00 31.40 30.30 30.00 31.20 32.40 34.00 34.90 35.60
Schuyler 37.20 33.70 31.20 30.40 29.10 29.00 29.80 29.20 25.40 24.70
Seneca 39.20 36.90 37.40 36.00 34.10 33.70 34.40 32.00 31.70 31.10
Steuben 37.80 37.40 37.00 35.60 36.40 37.10 37.70 34.70 36.30 35.20
Suffolk 17.90 16.70 15.90 16.80 18.20 20.20 21.40 21.60 22.50 22.70
Sullivan 32.50 29.10 25.40 25.50 26.20 28.60 31.60 33.10 34.80 35.90
Tioga 38.00 36.60 34.00 33.20 30.80 32.90 34.70 35.00 33.50 33.20
Tompkins 33.10 30.60 29.60 30.30 30.40 31.70 32.50 32.30 33.50 33.60
Ulster 25.90 23.80 22.30 22.70 24.10 26.20 28.80 29.30 31.50 32.10
Warren 18.30 16.20 14.70 14.20 14.60 15.80 16.40 16.50 17.30 17.30
Washington 32.00 29.60 25.90 24.70 23.30 23.50 23.90 25.10 25.50 26.00
Wayne 40.40 39.40 37.60 36.80 36.30 36.20 36.70 36.60 37.60 37.70
Westchester 21.80 21.00 20.30 21.90 23.10 26.30 28.40 28.80 30.40 29.60
Wyoming 35.00 34.10 34.00 33.30 33.10 33.40 33.40 33.30 29.90 31.80
Yates 28.40 27.30 24.50 23.40 22.90 23.30 23.50 23.90 22.70 23.00
NYS (less NYC) 25.30 23.80 22.40 23.60 24.40 27.00 28.20 28.40 29.60  29.50

NYC** -- Class 1
NYC -- Class 2
NYC -- Class 3
NYC -- Class 4

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
  7.98
44.86
56.13
40.01

8.50
44.00
49.50
40.50



8.80
44.60
53.60
39.70

 



8.60
43.70
50.10
41.50

 

 

*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.

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Updated: