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Overall Full-Value Tax Rates by County (All Taxing Units): Local Fiscal Years 1990-1999

See also: Statewide Full-Value Tax Rates, 1990-1999

OVERALL FULL-VALUE TAX RATES BY COUNTY (All Taxing Units)
County 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999
Albany n/a n/a n/a 22.90 24.80 25.80 26.20 26.30 28.50 29.00
Allegany n/a n/a n/a 37.90 37.40 38.40 37.30 38.20 38.60 37.60
Broome n/a n/a n/a 29.00 30.90 32.80 33.20 34.30 39.90 39.20
Cattaraugus n/a n/a n/a 33.90 31.20 32.40 32.60 33.60 33.40 32.90
Cayuga n/a n/a n/a 28.70 26.60 28.00 29.10 29.70 30.70 30.40
Chautauqua n/a n/a n/a 36.40 37.20 37.40 35.70 34.60 34.00 33.20
Chemung n/a n/a n/a 35.50 32.70 32.70 33.20 33.70 33.60 33.60
Chenango n/a n/a n/a 34.70 34.40 35.60 36.90 37.30 38.10 38.50
Clinton n/a n/a n/a 23.50 23.60 24.50 25.00 26.00 24.80 25.50
Columbia n/a n/a n/a 18.60 20.60 22.10 23.20 24.80 27.20 26.70
Cortland n/a n/a n/a 29.10 30.30 30.70 31.90 32.50 31.80 33.00
Delaware n/a n/a n/a 21.80 23.60 24.20 24.90 25.60 26.10 26.30
Dutchess n/a n/a n/a 22.10 23.10 24.40 26.40 27.00 28.10 29.30
Erie n/a n/a n/a 35.10 33.30 33.60 33.00 34.20 35.70 34.50
Essex n/a n/a n/a 21.50 21.40 22.00 22.20 22.70 23.30 23.60
Franklin n/a n/a n/a 26.30 24.70 25.60 26.00 27.60 27.30 26.80
Fulton n/a n/a n/a 31.40 32.30 32.70 32.60 32.90 36.40 35.30
Genesee n/a n/a n/a 32.40 32.00 32.30 32.00 33.00 34.80 34.00
Greene n/a n/a n/a 18.60 20.40 21.70 22.60 23.20 25.00 25.40
Hamilton n/a n/a n/a 17.90 17.20 18.10 18.00 18.60 17.10 17.60
Herkimer n/a n/a n/a 26.20 25.70 25.70 25.70 25.90 26.90 26.90
Jefferson n/a n/a n/a 25.40 25.20 25.70 26.00 26.80 27.90 27.30
Lewis n/a n/a n/a 30.50 28.90 28.00 28.90 29.10 29.20 29.10
Livingston n/a n/a n/a 27.80 28.10 29.80 30.20 31.00 31.80 31.40
Madison n/a n/a n/a 28.60 27.20 27.50 29.00 29.50 30.60 30.50
Monroe n/a n/a n/a 30.60 31.60 31.70 31.70 32.30 33.90 32.60
Montgomery n/a n/a n/a 34.70 35.50 37.10 37.90 38.00 40.10 38.50
Nassau* n/a n/a n/a 24.50 29.30 28.70 32.10 31.50 33.30 32.40
Niagara n/a n/a n/a 36.70 33.90 33.30 33.10 34.20 35.40 36.00
Oneida n/a n/a n/a 29.00 30.20 31.20 31.80 32.30 34.60 34.80
Onondaga n/a n/a n/a 34.90 31.70 35.00 34.40 34.70 37.20 35.60
Ontario n/a n/a n/a 26.20 25.30 25.90 26.70 27.70 27.90 28.30
Orange n/a n/a n/a 23.30 26.00 27.40 28.70 29.50 31.90 31.60
Orleans n/a n/a n/a 29.70 32.40 33.30 32.30 33.70 34.00 34.00
Oswego n/a n/a n/a 27.00 29.00 30.70 30.10 28.80 30.80 28.80
Otsego n/a n/a n/a 23.90 25.30 26.30 26.00 26.70 28.20 28.70
Putnam n/a n/a n/a 22.20 26.90 27.30 28.40 29.40 28.80 29.10
Rensselaer n/a n/a n/a 27.60 28.60 30.20 30.70 31.70 34.30 34.10
Rockland n/a n/a n/a 28.00 30.10 31.50 32.50 33.80 35.00 34.40
St. Lawrence n/a n/a n/a 30.00 29.80 30.80 31.90 32.50 31.90 31.00
Saratoga n/a n/a n/a 21.40 23.00 24.30 24.60 25.20 26.20 26.10
Schenectady n/a n/a n/a 29.70 31.30 32.40 32.20 32.70 36.00 36.10
Schoharie n/a n/a n/a 25.00 25.80 25.60 26.20 26.90 29.30 29.90
Schuyler n/a n/a n/a 37.60 32.00 32.10 32.00 31.50 31.10 31.70
Seneca n/a n/a n/a 27.50 26.30 27.30 27.20 28.30 29.20 29.40
Steuben n/a n/a n/a 31.60 28.70 30.10 29.80 30.60 31.40 30.90
Suffolk n/a n/a n/a 23.80 28.90 30.20 30.40 31.40 31.00 30.40
Sullivan n/a n/a n/a 26.80 26.90 29.30 30.90 31.50 33.30 33.40
Tioga n/a n/a n/a 30.20 29.20 31.40 32.40 33.60 35.90 28.40
Tompkins n/a n/a n/a 23.50 23.90 25.30 26.90 28.30 30.00 30.70
Ulster n/a n/a n/a 23.50 26.60 28.40 30.20 31.50 32.50 32.80
Warren n/a n/a n/a 17.90 18.40 19.00 19.00 19.40 19.80 20.20
Washington n/a n/a n/a 25.90 27.60 29.30 29.90 29.90 30.20 29.50
Wayne n/a n/a n/a 29.80 29.70 30.5- 30.70 31.20 32.10 31.40
Westchester n/a n/a n/a 25.50 27.90 29.80 30.20 31.20 30.80 30.20
Wyoming n/a n/a n/a 30.30 29.90 30.00 29.40 30.40 29.30 29.40
Yates n/a n/a n/a 25.50 25.20 25.70 26.80 28.00 28.00 29.10
NYS (less NYC) 29.80 27.70 25.50 26.20 28.70 29.60 30.50 31.10 32.00 31.50

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

6.40
32.20
43.30
33.20

7.00
36.50
35.70
41.00

7.60
41.40
36.30
45.30

7.90
42.40
36.80
45.00

8.00
42.90
35.90
42.80

8.20
45.10
37.20
43.00

8.30
43.70
38.70
44.40

 n/a -  data not available

* 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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