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Department of Taxation and Finance

Overall full-value tax rates by county (all taxing purposes): 2007–2016

See also Statewide full-value tax rates: 2007–2016.

Overall full-value tax rates by county (all taxing purposes): 2007–2016
Local fiscal year20072008200920102011201220132014 20152016 
Albany County ($) 26.00 24.70 26.00 26.00 27.70 29.00 29.60 30.80 30.40 30.10
Allegany County ($) 49.50 48.50 48.80 48.70 48.90 48.80 48.40 49.30 49.30 46.90
Broome County ($) 43.00 39.30 37.10 35.50 37.60 38.90 37.40 42.40 42.90 42.50
Cattaraugus County ($) 36.30 35.10 35.50 35.50 35.90 36.50 36.70 39.20 39.10 38.10
Cayuga County ($) 33.80 32.50 31.10 30.50 30.60 28.80 31.50 30.20 30.20 29.40
Chautauqua County ($) 34.20 34.80 33.30 32.10 33.50 34.10 33.70 34.60 34.80 34.10
Chemung County ($) 36.60 35.60 34.60 34.30 34.20 34.80 34.50 32.80 31.90 32.00
Chenango County ($) 41.20 37.20 34.80 33.10 34.80 35.70 35.80 38.00 37.50 38.40
Clinton County ($) 31.20 29.50 29.10 29.00 29.10 29.80 29.40 31.80 32.00 32.10
Columbia County ($) 20.40 18.80 18.70 19.40 20.70 22.20 22.90 23.50 24.00 23.90
Cortland County ($) 41.10 38.80 40.00 39.40 39.80 41.00 40.70 41.40 41.30 41.40
Delaware County ($) 24.80 21.60 20.90 21.10 22.60 22.60 23.20 22.50 22.90 22.70
Dutchess County ($) 19.60 18.30 19.70 21.40 24.40 26.00 26.90 28.70 29.50 30.00
Erie County ($) 34.10 33.40 32.90 32.30 33.00 33.50 31.50 31.80 31.40 30.50
Essex County ($) 20.40 17.80 16.70 16.50 17.10 17.90 18.00 18.00 18.60 19.00
Franklin County ($) 24.50 21.00 20.50 20.20 21.60 22.50 22.30 25.20 25.90 25.60
Fulton County ($) 31.10 27.50 26.50 27.30 29.80 31.30 31.80 31.70 31.30 31.20
Genesee County ($) 40.30 39.20 38.50 38.20 38.30 38.60 38.10 38.00 38.40 38.50
Greene County ($) 21.90 19.90 19.70 19.60 21.70 23.10 24.30 25.00 25.70 26.30
Hamilton County ($) 16.60 15.50 14.30 14.20 14.40 14.90 15.00 14.60 14.90 15.10
Herkimer County ($) 28.10 26.30 24.70 24.20 25.40 26.20 26.80 26.90 27.50 27.70
Jefferson County ($) 24.10 21.00 19.80 19.30 19.50 19.60 19.50 19.90 20.10 20.40
Lewis County ($) 32.60 28.90 26.30 24.50 25.20 26.00 26.00 26.00 26.00 25.30
Livingston County ($) 34.90 35.50 35.20 34.20 35.20 35.60 35.70 35.00 34.90 35.30
Madison County ($) 32.70 31.50 31.00 29.90 31.40 31.80 32.50 34.20 35.50 35.60
Monroe County ($) 39.90 39.70 39.60 39.40 39.70 40.10 39.90 40.60 40.10 40.30
Montgomery County ($) 42.50 38.60 35.30 33.90 35.80 38.50 36.60 37.90 38.30 40.70
Nassau** County ($) 23.60 21.40 24.10 24.20 28.90 29.60 29.60 31.60 31.10 29.40
Niagara County ($) 39.50 39.20 38.60 35.40 38.40 38.60 37.60 37.60 37.90 36.40
Oneida County ($) 33.30 32.10 31.00 30.40 31.50 31.50 33.10 33.70 35.50 34.70
Onondaga County ($) 37.00 36.00 35.50 35.40 36.80 37.40 36.70 37.00 35.50 35.80
Ontario County ($) 29.70 29.20 28.40 27.80 28.40 28.50 28.40 29.10 29.40 29.50
Orange County ($) 23.90 23.40 24.30 26.20 29.40 32.30 34.20 36.70 37.00 37.10
Orleans County ($) 42.60 43.10 42.10 40.60 41.40 42.00 41.10 41.40 40.60 40.30
Oswego County ($) 39.40 37.80 38.50 38.00 39.60 32.60 36.00 40.30 39.00 34.60
Otsego County ($) 25.80 22.10 20.50 19.60 20.90 22.00 23.00 23.30 24.50 24.30
Putnam County ($) 22.10 21.50 23.40 25.20 27.60 29.40 30.10 31.10 31.60 31.60
Rensselaer County ($) 33.70 30.70 29.00 29.10 30.20 30.80 31.00 32.10 31.80 32.70
Rockland County ($) 24.90 23.80 26.00 27.60 30.90 33.40 33.40 36.20 34.90 34.80
St. Lawrence County ($) 36.70 34.90 34.40 33.20 33.60 34.40 35.80 33.90 34.30 34.60
Saratoga County ($) 21.10 20.10 19.80 20.40 20.80 21.30 21.10 21.80 21.90 21.70
Schenectady County ($) 34.30 32.20 31.70 31.50 33.20 33.80 34.80 32.40 37.10 36.80
Schoharie County ($) 33.00 31.40 30.30 30.00 31.20 32.40 34.00 34.90 35.60 36.10
Schuyler County ($) 33.70 31.20 30.40 29.10 29.00 29.80 29.20 25.40 24.70 24.70
Seneca County ($) 36.90 37.40 36.00 34.10 33.70 34.40 32.00 31.70 31.10 30.40
Steuben County ($) 37.40 37.00 35.60 36.40 37.10 37.70 34.70 36.30 35.20 35.10
Suffolk County ($) 16.70 15.90 16.80 18.20 20.20 21.40 21.60 22.50 22.70 22.10
Sullivan County ($) 29.10 25.40 25.50 26.20 28.60 31.60 33.10 34.80 35.90 35.50
Tioga County ($) 36.60 34.00 33.20 30.80 32.90 34.70 35.00 33.50 33.20 33.90
Tompkins County ($) 30.60 29.60 30.30 30.40 31.70 32.50 32.30 33.50 33.60 33.60
Ulster County ($) 23.80 22.30 22.70 24.10 26.20 28.80 29.30 31.50 32.10 32.20
Warren County ($) 16.20 14.70 14.20 14.60 15.80 16.40 16.50 17.30 17.30 17.40
Washington County ($) 29.60 25.90 24.70 23.30 23.50 23.90 25.10 25.50 26.00 26.20
Wayne County ($) 39.40 37.60 36.80 36.30 36.20 36.70 36.60 37.60 37.70 37.80
Westchester County ($) 21.00 20.30 21.90 23.10 26.30 28.40 28.80 30.40 29.60 28.60
Wyoming County ($) 34.10 34.00 33.30 33.10 33.40 33.40 33.30 29.90 31.80 31.50
Yates County ($) 27.30 24.50 23.40 22.90 23.30 23.50 23.90 22.70 23.00 22.40
NYS (less NYC) ($) 23.80 22.40 23.60 24.40 27.00 28.20 28.40 29.60  29.50  28.80

NYC**—Class 1
NYC—Class 2
NYC—Class 3
NYC—Class 4

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

8.60
43.40
48.70
41.40 

*Tax rates in each county are based on combination of levies, for county, city, town, village, school district, and certain 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.

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.

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Updated: