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Department of Taxation and Finance

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 purposes): 1990-1999
Local fiscal year 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999
Albany County ($) n/a n/a n/a 22.90 24.80 25.80 26.20 26.30 28.50 29.00
Allegany County ($) n/a n/a n/a 37.90 37.40 38.40 37.30 38.20 38.60 37.60
Broome County ($)  n/a n/a n/a 29.00 30.90 32.80 33.20 34.30 39.90 39.20
Cattaraugus County ($) n/a n/a n/a 33.90 31.20 32.40 32.60 33.60 33.40 32.90
Cayuga County ($) n/a n/a n/a 28.70 26.60 28.00 29.10 29.70 30.70 30.40
Chautauqua County ($) n/a n/a n/a 36.40 37.20 37.40 35.70 34.60 34.00 33.20
Chemung County ($) n/a n/a n/a 35.50 32.70 32.70 33.20 33.70 33.60 33.60
Chenango County ($) n/a n/a n/a 34.70 34.40 35.60 36.90 37.30 38.10 38.50
Clinton County ($) n/a n/a n/a 23.50 23.60 24.50 25.00 26.00 24.80 25.50
Columbia County ($) n/a n/a n/a 18.60 20.60 22.10 23.20 24.80 27.20 26.70
Cortland County ($) n/a n/a n/a 29.10 30.30 30.70 31.90 32.50 31.80 33.00
Delaware County ($) n/a n/a n/a 21.80 23.60 24.20 24.90 25.60 26.10 26.30
Dutchess County ($) n/a n/a n/a 22.10 23.10 24.40 26.40 27.00 28.10 29.30
Erie County ($) n/a n/a n/a 35.10 33.30 33.60 33.00 34.20 35.70 34.50
Essex County ($) n/a n/a n/a 21.50 21.40 22.00 22.20 22.70 23.30 23.60
Franklin County ($) n/a n/a n/a 26.30 24.70 25.60 26.00 27.60 27.30 26.80
Fulton County ($) n/a n/a n/a 31.40 32.30 32.70 32.60 32.90 36.40 35.30
Genesee County ($) n/a n/a n/a 32.40 32.00 32.30 32.00 33.00 34.80 34.00
Greene County ($) n/a n/a n/a 18.60 20.40 21.70 22.60 23.20 25.00 25.40
Hamilton County ($) n/a n/a n/a 17.90 17.20 18.10 18.00 18.60 17.10 17.60
Herkimer County ($) n/a n/a n/a 26.20 25.70 25.70 25.70 25.90 26.90 26.90
Jefferson County ($) n/a n/a n/a 25.40 25.20 25.70 26.00 26.80 27.90 27.30
Lewis County ($) n/a n/a n/a 30.50 28.90 28.00 28.90 29.10 29.20 29.10
Livingston County ($) n/a n/a n/a 27.80 28.10 29.80 30.20 31.00 31.80 31.40
Madison County ($) n/a n/a n/a 28.60 27.20 27.50 29.00 29.50 30.60 30.50
Monroe County ($) n/a n/a n/a 30.60 31.60 31.70 31.70 32.30 33.90 32.60
Montgomery County ($) n/a n/a n/a 34.70 35.50 37.10 37.90 38.00 40.10 38.50
Nassau** County ($) n/a n/a n/a 24.50 29.30 28.70 32.10 31.50 33.30 32.40
Niagara County ($) n/a n/a n/a 36.70 33.90 33.30 33.10 34.20 35.40 36.00
Oneida County ($) n/a n/a n/a 29.00 30.20 31.20 31.80 32.30 34.60 34.80
Onondaga County ($) n/a n/a n/a 34.90 31.70 35.00 34.40 34.70 37.20 35.60
Ontario County ($) n/a n/a n/a 26.20 25.30 25.90 26.70 27.70 27.90 28.30
Orange County ($) n/a n/a n/a 23.30 26.00 27.40 28.70 29.50 31.90 31.60
Orleans County ($) n/a n/a n/a 29.70 32.40 33.30 32.30 33.70 34.00 34.00
Oswego County ($) n/a n/a n/a 27.00 29.00 30.70 30.10 28.80 30.80 28.80
Otsego County ($) n/a n/a n/a 23.90 25.30 26.30 26.00 26.70 28.20 28.70
Putnam County ($) n/a n/a n/a 22.20 26.90 27.30 28.40 29.40 28.80 29.10
Rensselaer County ($) n/a n/a n/a 27.60 28.60 30.20 30.70 31.70 34.30 34.10
Rockland County ($) n/a n/a n/a 28.00 30.10 31.50 32.50 33.80 35.00 34.40
St. Lawrence County ($) n/a n/a n/a 30.00 29.80 30.80 31.90 32.50 31.90 31.00
Saratoga County ($) n/a n/a n/a 21.40 23.00 24.30 24.60 25.20 26.20 26.10
Schenectady County ($) n/a n/a n/a 29.70 31.30 32.40 32.20 32.70 36.00 36.10
Schoharie County ($) n/a n/a n/a 25.00 25.80 25.60 26.20 26.90 29.30 29.90
Schuyler County ($) n/a n/a n/a 37.60 32.00 32.10 32.00 31.50 31.10 31.70
Seneca County ($) n/a n/a n/a 27.50 26.30 27.30 27.20 28.30 29.20 29.40
Steuben County ($) n/a n/a n/a 31.60 28.70 30.10 29.80 30.60 31.40 30.90
Suffolk County ($) n/a n/a n/a 23.80 28.90 30.20 30.40 31.40 31.00 30.40
Sullivan County ($) n/a n/a n/a 26.80 26.90 29.30 30.90 31.50 33.30 33.40
Tioga County ($) n/a n/a n/a 30.20 29.20 31.40 32.40 33.60 35.90 28.40
Tompkins County ($) n/a n/a n/a 23.50 23.90 25.30 26.90 28.30 30.00 30.70
Ulster County ($) n/a n/a n/a 23.50 26.60 28.40 30.20 31.50 32.50 32.80
Warren County ($) n/a n/a n/a 17.90 18.40 19.00 19.00 19.40 19.80 20.20
Washington County ($) n/a n/a n/a 25.90 27.60 29.30 29.90 29.90 30.20 29.50
Wayne County ($) n/a n/a n/a 29.80 29.70 30.5- 30.70 31.20 32.10 31.40
Westchester County ($) n/a n/a n/a 25.50 27.90 29.80 30.20 31.20 30.80 30.20
Wyoming County ($) n/a n/a n/a 30.30 29.90 30.00 29.40 30.40 29.30 29.40
Yates County ($) 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 8.10 7.80 7.40 6.40 7.00 7.60 7.90 8.00 8.20 8.30
NYC–Class 2 42.40 41.70 40.20 32.20 36.50 41.40 42.40 42.90 45.10 43.70
NYC–Class 3 43.00 47.50 47.90 43.30 35.70 36.30 36.80 35.90 37.20 38.70
NYC–Class 4 41.40 39.90 39.40 33.20 41.00 45.30 45.00 42.80 43.00 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.
  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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