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Exemptions from real property taxation in New York State: 2019 county, city, and town assessment rolls

Introduction

All real property in New York is subject to taxation unless specific legal provisions grant it exempt status, whereas personal property is not subject to taxation. Real property tax exemptions are granted on the basis of many different criteria, including the use to which the property is put, the owner's ability to pay taxes, the desire of the state and local governments to encourage certain economic or social activities, and other such considerations.1 Certain exemptions provide full relief from taxation (wholly exempt property) and others reduce the taxes which would otherwise be payable by varying degrees (partially exempt property). Some exemptions apply to taxes levied for county, city/town, and school purposes, whereas others pertain only to some of these purposes. Yet another difference involves the extent of local government autonomy: while some exemptions are mandated by state law, others are subject to local option and/or local determination of eligibility criteria.

This report presents exemption data for 2019 assessment rolls prepared by local assessors throughout New York.2 It covers town, city, and county (Tompkins and Nassau Counties) assessment rolls only; village rolls are not included.

Ultimately, the accuracy of the figures presented depends on the accuracy of the data submitted on the rolls. Although the overwhelming majority of reported exemptions could be related to specific legal provisions through the standardized reporting system provided by NYS Department of Taxation and Finance, Office of Real Property Tax Services (ORPTS), a very small percentage could not be classified because incorrect codes were used, and are thus omitted from certain tables in this report. Similarly, any errors made by assessors in determining the value of a parcel, or the extent to which this value is exempt from taxation, will appear in the data contained herein. Also, experience has shown that some assessors may not keep the values placed on wholly exempt property fully up to date, as valuation of such property has, for the most part, no effect on local tax revenue. Incorrect assessed values may overstate or understate the effect of exemptions on local tax bases.

The remainder of the report presents a summary of the 2019 statewide statistics on exempt property, followed by Appendix A which contains a list of abbreviations and definitions for terms used in the detailed tables that comprise Appendix B.

Figure 1

Table 1. Real property tax exemptions by property group, 2019 assessment rolls
Group Number of exemptions Equalized exempt value ($000)
A. Residential property other than multiple dwellings non-residential property owned by certain individuals 3,197,854 210,654,519
B. Property of New York State government and agencies 21,416 112,020,400
C. Property of municipal governments and agencies, school districts, BOCES, and special districts 113,510 245,087,177
D. Property of U.S. and foreign governments and agencies, international or interstate agencies, and Indian tribes 4,770 66,836,195
E. Property of private community service organizations, social organizations, and professional societies 71,598 140,380,543
F. Industrial, commercial, and public service property 21,690 80,441,804
G. Urban renewal property, public housing, and private subsidized housing (multiple dwellings) 110,610 100,344,293
H. Agricultural and forest property 115,310 10,168,746
Total, valid exemption codes 3,656,758 965,933,677
Invalid codes 3,539 1,170,621
Total 3,660,297 $967,104,298

Table 2. Exemptions for county purposes: Geographic areas with highest and lowest incidence of exempt value, 2019 assessment rolls

A. Ten with highest incidence
Rank Counties Cities Towns
Name Pct. exempt Name Pct. exempt Name Pct. exempt
1. Schuyler 40.28% Salamanca (Cat.) 67.33% Clinton (Cli.) 86.88%
2. Tompkins 37.52% Rensselaer (Ren.) 67.18% Ashford (Cat.) 86.82%
3. Oswego 37.48% Albany (Alb.) 63.52% Scriba (Osw.) 84.33%
4. Seneca 37.07% Geneva (Ont.) 58.57% Alfred (All.) 79.44%
5. St Lawrence 36.56% Ogdensburg (St. L.) 57.46% Blenheim (Sch.) 75.03%
6. Wyoming 35.21% Ithaca (Tom.) 56.87% Chateaugay (Fra.) 74.61%
7. Cattaraugus 34.62% Dunkirk (Cha.) 53.83% Romulus (Sen.) 74.28%
8. Niagara 34.11% Syracuse (Ono.) 52.80% Harrisburg (Lew.) 74.06%
9 Oneida 33.68% Peekskill (Wes.) 49.97% Dix (Sch.) 72.76%
10. Albany 32.70% Oneonta (Ots.) 47.47% Athens (Gre.) 71.93%
B. Ten with lowest incidence
Rank Counties Cities Towns
Name Pct. exempt Name Pct. exempt Name Pct. exempt
1. Hamilton 8.66%  Mechanicville (Sar.) 9.01% Benson (Ham.) 1.15%
2. Putnam 10.78% Sherrill (One.) 12.22% Arietta (Ham.) 2.22%
3. Warren 11.12% Long Beach (Nas.) 12.57% Inlet (Ham.) 2.44%
4. Saratoga 13.04% Tonawanda (Eri.) 13.31% Stratford (Ful.) 2.83%
5. Ulster 14.61% Lockport (Nia.) 15.35% Hope (Ham.) 3.23%
6. Washington 14.88% Rye (Wes.) 15.59% Ellicottville (Cat.) 3.27%
7. Wayne 15.76% North Tonawanda (Nia.) 15.75% Bolton (War.) 3.29%
8. Delaware 15.86% Saratoga Springs (Sar.) 17.14% Pittsfield (Ots.) 3.36%
9. Columbia 15.98% Glen Cove (Nas.) 17.69% Ohio (Her.) 3.37%
10. Rockland 16.04% Beacon (Dut.) 20.07% West Monroe (Osw.) 3.43%

Table 3. Exemptions for county purposes: Counties ranked by percent of full value exempt, 2019 assessment rolls*
Rank County No. of exemptions Exempt value ($000) Pct. of value exempt
1. Schuyler 3,340 1,064,974 40.28%
2. Tompkins 7,009 4,876,175 37.52%
3. Oswego 11,084 3,463,267 37.48%
4. Seneca 5,106 1,349,766 37.07%
5. St Lawrence 13,218 3,403,141 36.56%
6. Wyoming 7,124 1,327,822 35.21%
7. Cattaraugus 11,219 2,367,316 34.62%
8. Niagara 20,550 6,448,848 34.11%
9. Oneida 23,510 6,150,435 33.68%
10. Albany 21,475 13,203,711 32.70%
11. Allegany 7,820 1,037,006 32.22%
12. Schoharie 5,290 1,015,445 30.32%
13. Clinton 9,684 2,077,376 29.07%
14. Rensselaer 13,416 4,408,588 27.99%
15. Jefferson 11,962 3,180,072 27.92%
16. Greene 5,325 2,280,489 27.54%
17. Yates 4,719 1,041,508 27.42%
18. Montgomery 6,562 957,955 27.36%
19. Broome 15,800 3,720,834 27.10%
20. Lewis 5,242 823,962 26.56%
21. Tioga 5,293 966,857 26.45%
22. Livingston 7,774 1,345,192 26.32%
23. Chautauqua 16,895 2,649,382 25.78%
24. Genesee 8,550 1,058,848 25.64%
25. Steuben 14,774 2,114,253 25.52%
26. Franklin 5,101 1,275,671 25.45%
27. Onondaga 40,958 9,638,588 24.95%
28. Cayuga 9,952 1,537,170 23.53%
29. Orleans 5,738 561,883 23.36%
30. Sullivan 9,360 2,455,291 23.10%
31. Madison 8,849 1,287,972 22.92%
32. Schenectady 11,584 2,982,746 22.28%
33. Cortland 5,253 714,359 21.95%
34. Westchester 35,019 51,633,059 21.90%
35. Ontario 11,243 2,684,557 21.53%
36. Chemung 7,175 1,220,117 21.52%
37. Otsego 7,159 1,267,835 21.29%
38. Erie 81,081 17,409,436 21.18%
39. Nassau 66,848 64,908,394 20.50%
40. Essex 5,664 1,658,410 19.90%
41. Suffolk 121,256 79,500,595 19.71%
42. Chenango 6,303 602,293 19.49%
43. Herkimer 6,824 1,111,729 19.39%
44. Monroe 51,923 10,797,844 19.02%
45. Orange 25,638 8,055,915 18.68%
46. Dutchess 20,139 7,441,522 18.51%
47. Fulton 5,508 697,652 16.55%
48. Rockland 16,940 8,037,467 16.04%
49. Columbia 8,080 1,636,695 15.98%
50. Delaware 5,295 1,101,321 15.86%
51. Wayne 10,031 1,051,904 15.76%
52. Washington 8,805 872,477 14.88%
53. Ulster 15,736 3,300,334 14.61%
54. Saratoga 15,546 4,158,347 13.04%
55. Warren 7,027 1,408,974 11.12%
56. Putnam 6,956 1,750,441 10.78%
57. Hamilton 933 262,446 8.66%
*Excludes New York City boroughs; New York City data included in Table 4

Table 4. Exemptions for county purposes: Cities ranked by percent of full value exempt, 2019 assessment rolls
Rank City No. of exemptions Exempt value ($000) Pct. of value exempt
1. Salamanca 1,455 202,259 67.33%
2. Rensselaer 625 1,050,986 67.18%
3. Albany 6,612 8,780,960 63.52%
4. Geneva 881 618,880 58.57%
5. Ogdensburg 998 387,433 57.46%
6. Ithaca 832 2,737,290 56.87%
7. Dunkirk 1,151 436,103 53.83%
8. Syracuse 8,219 5,436,287 52.80%
9. Peekskill 834 1,979,975 49.97%
10. Oneonta 574 441,154 47.47%
11. Watervliet 438 364,418 46.90%
12. Niagara Falls 4,385 1,500,028 46.11%
13. Troy 2,218 1,631,983 46.04%
14. Little Falls 353 134,216 45.14%
15. Rome 3,210 980,276 43.96%
16. Jamestown 2,297 438,163 39.32%
17. Schenectady 4,178 1,403,694 38.33%
18. Elmira 1,725 405,185 37.55%
19. Cortland 871 343,426 36.65%
20. Yonkers 6,208 11,669,122 36.58%
21. Newburgh 921 561,386 36.53%
22. Oswego 1,080 459,461 36.50%
23. Buffalo 20,234 6,031,262 36.05%
24. Norwich 396 122,326 35.50%
25. Utica 4,263 953,563 35.44%
26. Auburn 1,855 551,488 34.44%
27. Binghamton 2,726 795,227 34.15%
28. Olean 1,250 267,988 34.06%
29. Plattsburgh 1,261 500,701 33.61%
30. Canandaigua 622 356,036 32.21%
31. Watertown 1,694 553,957 32.01%
32. White Plains 1,388 4,757,454 31.19%
33. Amsterdam 1,376 218,732 30.60%
34. Rochester 10,952 2,941,014 29.72%
35. Johnstown 658 202,146 29.60%
36. Cohoes 1,026 342,868 29.14%
37. Poughkeepsie 1,175 668,830 28.69%
38. New York City 714,271 473,301,676 28.32%
39. Hudson 491 278,806 27.88%
40. Oneida 1,188 187,476 27.81%
41. Hornell 782 108,240 27.71%
42. New Rochelle 2,106 3,880,873 26.60%
43. Batavia 1,176 217,714 26.57%
44. Glens Falls 1,052 374,444 26.43%
45. Corning 887 232,098 25.97%
46. Gloversville 1,099 130,732 25.73%
47. Kingston 1,557 557,116 25.55%
48. Fulton 859 116,979 25.27%
49. Mt Vernon 1,417 1,911,173 25.17%
50. Lackawanna 1,714 211,429 25.04%
51. Middletown 1,125 430,321 21.85%
52. Port Jervis 549 110,127 20.84%
53. Beacon 741 332,622 20.07%
54. Glen Cove 600 979,831 17.69%
55. Saratoga Springs 1,282 1,081,215 17.14%
56. North Tonawanda 3,372 304,273 15.75%
57. Rye 504 1,671,125 15.59%
58. Lockport 1,356 156,540 15.35%
59. Tonawanda 1,567 117,826 13.31%
60. Long Beach 1,177 818,361 12.57%
61. Sherrill 59 27,587 12.22%
62. Mechanicville 231 24,701 9.01%

Table 5. Exemptions for county purposes: Towns with over 50 percent full value exempt, 2019 assessment rolls
Rank Town No. of exemptions Exempt value ($000) Pct. of value exempt
1. Clinton 238 314,898 86.88%
2. Ashford 383 1,027,631 86.82%
3. Scriba 678 1,990,261 84.33%
4. Alfred 313 408,217 79.44%
5. Blenheim 145 119,982 75.03%
6. Chateaugay 415 278,570 74.61%
7. Romulus 418 560,909 74.28%
8. Harrisburg 255 121,377 74.06%
9. Dix 541 818,730 72.76%
10. Athens 502 1,371,839 71.93%
11. Eagle 384 169,744 71.44%
12. Marcy 638 1,347,665 71.37%
13. Greenwood 287 130,841 71.34%
14. Massena 1,173 1,184,297 68.69%
15. Verona 982 800,458 68.26%
16. Lewiston 1,413 2,831,105 66.93%
17. Martinsburg 424 175,026 66.29%
18. Le Ray 814 1,054,513 66.23%
19. Wethersfield 316 115,270 65.56%
20. Tyre 309 128,100 62.32%
21. Altona 384 181,669 62.11%
22. Orangeville 338 168,765 62.03%
23. Somerset 431 272,743 60.51%
24. Nichols 289 204,461 60.24%
25. Ellenburg 417 189,136 60.13%
26. Arkwright 202 111,265 59.69%
27. Cohocton 677 172,838 58.15%
28. Eaton 665 283,560 56.25%
29. Jasper 407 84,016 53.91%
30. Sheldon 626 202,334 53.78%
31. Delhi 354 347,618 52.58%
32. Fairfield 347 107,998 51.94%
33. Caneadea 347 106,606 51.67%
34. Sharon 392 122,598 51.02%
35. Hamilton 519 306,340 50.73%
36. Potter 507 109,129 50.47%

Table 6. Geographic areas with highest and lowest incidence of
local-option exempt value, 2019 assessment rolls

A. Ten with highest incidence
Rank Counties Cities Towns
Name Pct. local-option* Name Pct. local-option* Name Pct. local-option*
1. Oswego 43.91% Johnstown (Ful.) 42.55% Scriba (Osw.) 84.60%
2. Fulton 23.55% Saratoga Springs (Sar.) 27.93% Shelter Island (Suf.) 50.97%
3. Hamilton 19.29% Auburn (Cay.) 22.73% Lake Pleasant (Ham.) 43.94%
4. Saratoga 15.07% Cohoes (Alb.) 18.91% Chautauqua (Cha.) 42.85%
5. Washington 15.07% Lackawanna (Eri.) 16.67% Watson (Lew.) 38.05%
6. Columbia 14.98% Glen Cove (Nas.) 16.33% Jewett (Gre.) 37.31%
7. Nassau 14.86% North Tonawanda (Nia.) 16.07% Rhinebeck (Dut.) 37.19%
8. Putnam 14.39% Sherrill (One.) 15.99% Madison (Mad.) 35.50%
9. Warren 14.18% Tonawanda (Eri.) 15.43% Poland (Cha.) 34.33%
10. Monroe 13.66% Hudson (Col.) 14.57% Piercefield (St. L.) 33.60%
B. Ten with lowest incidence
Rank Counties Cities Towns
Name Pct. local-option* Name Pct. local-option* Name Pct. local-option*
1. Schuyler 2.40% Ithaca (Tom.) 1.64% Red House (Cat.) 0.22%
2. Tompkins 3.25% Little Falls (Her.) 2.13% Clinton (Cli.) 0.37%
3. Wyoming 3.98% Albany (Alb.) 2.20% Harrisburg (Lew.) 0.41%
4. Delaware 4.34% Geneva (Ont.) 2.46% Ashford (Cat.) 0.56%
5. Yates 4.34% White Plains (Wes.) 2.57% Alfred (All.) 0.58%
6. Allegany 4.44% Rensselaer (Ren.) 2.89% Dix (Sch.) 0.63%
7. Cattaraugus 4.98% Peekskill (Wes.) 3.12% Arkwright (Cha.) 0.67%
8. Seneca 5.27% Ogdensburg (St. L.) 3.34% Delhi (Del.) 0.70%
9. Franklin 5.27% Watervliet (Alb.) 3.68% Romulus (Sen.) 0.80%
10. St Lawrence 5.37% Oswego (Osw.) 3.84% Eagle (Wyo.) 0.83%
*Exempt value of local-option exemptions divided by total exempt value.

Table 7. Exempt value attributable to local option, counties ranked by percent of exempt value, 2019 assessment rolls
Rank County Exempt value local option ($000) Total exempt value ($000) Pct. of value exempt
1. Oswego 1,961,529 4,466,925 43.91%
2. Fulton 280,731 1,191,944 23.55%
3. Hamilton 64,296 333,257 19.29%
4. Saratoga 980,691 6,506,078 15.07%
5. Washington 214,958 1,426,247 15.07%
6. Columbia 320,524 2,140,072 14.98%
7. Nassau 14,916,559 100,391,879 14.86%
8. Putnam 420,344 2,921,115 14.39%
9. Warren 283,652 2,000,251 14.18%
10. Monroe 2,221,897 16,271,267 13.66%
11. Ulster 614,314 4,708,064 13.05%
12. Onondaga 1,700,482 13,083,079 13.00%
13. Erie 3,234,708 25,152,172 12.86%
14. Rockland 1,484,162 11,603,566 12.79%
15. Cayuga 269,531 2,211,889 12.19%
16. Dutchess 1,206,572 9,928,972 12.15%
17. Suffolk 10,865,241 97,600,571 11.13%
18. Rensselaer 609,498 5,637,599 10.81%
19. Orange 1,149,016 10,716,068 10.72%
20. Schenectady 435,213 4,174,495 10.43%
21. Chautauqua 374,332 3,812,128 9.82%
22. Broome 518,146 5,341,268 9.70%
23. Orleans 88,714 928,217 9.56%
24. Madison 182,194 1,911,940 9.53%
25. Cortland 97,093 1,102,286 8.81%
26. Lewis 94,558 1,090,282 8.67%
27. Essex 169,443 2,006,759 8.44%
28. Wayne 155,343 1,953,601 7.95%
29. Herkimer 134,218 1,694,422 7.92%
30. Otsego 137,964 1,806,463 7.64%
31. Montgomery 106,441 1,394,146 7.63%
32. Jefferson 294,812 3,925,993 7.51%
33. Clinton 202,757 2,717,353 7.46%
34. Ontario 270,205 3,678,236 7.35%
35. Genesee 114,788 1,583,284 7.25%
36. Livingston 135,681 1,875,647 7.23%
37. Sullivan 215,917 2,985,902 7.23%
38. Westchester 4,606,961 64,620,118 7.13%
39. Chenango 73,288 1,049,504 6.98%
40. Steuben 208,582 3,006,731 6.94%
41. Oneida 561,616 8,139,221 6.90%
42. Albany 1,012,345 1,5267567 6.63%
43. Greene 179,889 2,820,048 6.38%
44. Chemung 115,852 1,944,106 5.96%
45. Niagara 503,342 8,474,872 5.94%
46. Schoharie 77,707 1,327,636 5.85%
47. Tioga 81,634 1,455,746 5.61%
48. St Lawrence 232,595 4,329,170 5.37%
49. Franklin 87,755 1,664,134 5.27%
50. Seneca 86,980 1,651,799 5.27%
51. Cattaraugus 152,151 3,056,965 4.98%
52. Allegany 64,798 1,460,824 4.44%
53. Yates 54,977 1,266,849 4.34%
54. Delaware 68,192 1,571,467 4.34%
55. Wyoming 68,317 1,714,851 3.98%
56. Tompkins 177,677 5,459,725 3.25%
57. Schuyler 29,904 1,247,852 2.40%

Table 8. City/Town distribution of exempt value attributable to local option exemptions: 2019 assessment rolls
Percent of value in local option exemptions Number of cities/towns Percent of cities/towns
0 - 9.99 575 57.789%
10 - 19.99 360 36.161%
20 - 29.99 46 4.623%
30 - 39.99 9 0.904%
40 or more 5 0.503%

1 Most exemptions are granted under Article 4 of the Real Property Tax Law, but others are authorized by a wide variety of statutes ranging from the Agriculture and Markets Law to the Transportation Law.

2The material in the report relates to exemptions only. Not covered are the restricted assessments which apply to certain types of property (e.g., condominiums), tax abatement programs, and formerly real property which has been statutorily redefined as personal (non-taxable) property (e.g., certain switching equipment owned by telephone companies). Restricted assessments, tax abatements, and statutory redefinitions, like exemptions, are tax expenditures in that they reduce or shift tax liability.

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