New York property taxes by county
Across New York, the median owner-occupied home pays $6,582 a year in real-estate taxes on a median home value of $423,800 — an effective property-tax rate of 1.553%. That ranks New York #6 of 51 states and the District of Columbia (1 = highest). This page carries all 62 New York county-equivalents in the Census data — 62 with a published effective rate — sortable by rate, taxes paid, home value, income, or five-year change. 5 of them also carry a full detail card here — every median with its Census margin of error, both rankings, the six nearest counties, and the five-year change. It also sets out how property tax actually works in New York: how property is assessed, which exemptions exist and who qualifies, the deadline and body for an appeal, and the payment schedule and penalties — each hand-sourced from official New York sources. Figures are U.S. Census Bureau ACS 2020-2024 5-year estimates.
- Effective tax rate
- 1.553%
- Median real-estate taxes
- $6,582 ± $21
- Median home value
- $423,800
- Median household income
- $85,974
- National rank
- #6 of 51
- County-equivalents
- 62
Median real-estate taxes ÷ median home value — a ratio of two independently-estimated medians, not a statutory (millage) rate.
How property tax varies across New York
Across New York's 62 county-equivalents with a published rate, the effective property-tax rate runs from 2.918% in Allegany County down to 0.705% in Kings County — a 4.1× spread inside a single state, which is why a statewide average tells a buyer very little.
The largest median real-estate tax bill in New York is $10,001 in Putnam County, which ranks #27 of 62 by RATE — while the state's highest rate, 2.918%, is in Allegany County, where the median bill is $2,968. Dollars and rate are different questions and rank counties differently.
Measured against the national median effective rate of 0.937%, 58 of New York's 62 ranked counties sit above it and 4 below. New York as a whole ranks #6 of 51 (1 = highest).
Median home value statewide is $423,800, but within New York it ranges from $1,090,500 in New York County to $101,700 in Allegany County — the denominator of the effective rate, and the main reason two counties with similar bills can show very different rates.
Statewide, the median real-estate tax bill equals about 7.7% of median household income. That share is heaviest in Bronx County (11.2%) and lightest in Franklin County (3.8%).
Comparing the non-overlapping Census periods 2015–2019 and 2020–2024, median real-estate taxes rose by a statistically significant amount in 56 of New York's 56 counties with a comparable trend, fell significantly in 0, and showed no statistically significant change in 0.
Estimate a New York property tax bill
A median-based estimate, not a quote, an assessment, or a tax bill — it cannot know your assessed value, exemptions, or special districts. How this is computed.
Every New York county
All 62 New York county-equivalents in the Census data (62 with a published effective rate). Click a column heading to sort. Counties in bold have a full detail card further down this page — margins of error, nearby counties, and their five-year trend.
| Allegany County | 2.918% | $2,968 | $3,474 | $2,632 | $101,700 | $62,869 | 4.7% | #1 | #3 | +19.7% |
|---|---|---|---|---|---|---|---|---|---|---|
| Orleans County | 2.715% | $3,823 | $4,149 | $3,341 | $140,800 | $65,969 | 5.8% | #2 | #5 | +12.7% |
| Cattaraugus County | 2.645% | $2,991 | $3,368 | $2,679 | $113,100 | $59,540 | 5.0% | #3 | #6 | +9.9% |
| Monroe County | 2.628% | $5,616 | $5,766 | $5,341 | $213,700 | $76,382 | 7.3% | #4 | #7 | +17.5% |
| Cortland County | 2.560% | $4,149 | $4,381 | $3,813 | $162,100 | $70,418 | 5.9% | #5 | #10 | +7.8% |
| Broome County | 2.519% | $3,902 | $4,109 | $3,638 | $154,900 | $62,616 | 6.2% | #6 | #11 | +19% |
| Wayne County | 2.500% | $4,250 | $4,543 | $3,613 | $170,000 | $74,506 | 5.7% | #7 | #12 | +17.7% |
| Montgomery County | 2.458% | $3,872 | $4,449 | $3,372 | $157,500 | $64,943 | 6.0% | #8 | #14 | +19.8% |
| Livingston County | 2.455% | $4,286 | $4,726 | $3,773 | $174,600 | $74,001 | 5.8% | #10 | #16 | +17.9% |
| Steuben County | 2.455% | $3,386 | $3,859 | $2,881 | $137,900 | $65,887 | 5.1% | #9 | #15 | +22.9% |
| Chemung County | 2.446% | $3,451 | $3,761 | $3,034 | $141,100 | $63,716 | 5.4% | #11 | #18 | +21.9% |
| Onondaga County | 2.438% | $4,880 | $5,185 | $4,426 | $200,200 | $76,945 | 6.3% | #12 | #19 | +19.4% |
| Genesee County | 2.412% | $4,113 | $4,364 | $3,676 | $170,500 | $73,314 | 5.6% | #13 | #20 | +22.6% |
| Oswego County | 2.403% | $3,646 | $3,998 | $3,081 | $151,700 | $69,183 | 5.3% | #14 | #21 | +21.7% |
| Schenectady County | 2.362% | $5,568 | $5,955 | $4,744 | $235,700 | $79,623 | 7.0% | #15 | #25 | +17.2% |
| St. Lawrence County | 2.333% | $2,844 | $3,391 | $2,308 | $121,900 | $62,850 | 4.5% | #16 | #29 | +17.8% |
| Tioga County | 2.333% | $3,751 | $4,156 | $3,423 | $160,800 | $72,739 | 5.2% | #17 | #30 | +20.3% |
| Chautauqua County | 2.268% | $2,901 | $3,271 | $2,598 | $127,900 | $58,351 | 5.0% | #18 | #35 | +15.1% |
| Madison County | 2.265% | $4,181 | $4,480 | $3,848 | $184,600 | $75,499 | 5.5% | #19 | #36 | +22.2% |
| Chenango County | 2.263% | $3,120 | $3,585 | $2,677 | $137,900 | $62,948 | 5.0% | #20 | #37 | +22.6% |
| Wyoming County | 2.249% | $3,650 | $3,927 | $3,375 | $162,300 | $69,110 | 5.3% | #21 | #40 | +12.9% |
| Tompkins County | 2.240% | $6,515 | $6,711 | $6,252 | $290,900 | $74,024 | 8.8% | #22 | #43 | +24.9% |
| Orange County | 2.190% | $8,494 | $8,877 | $7,529 | $387,900 | $97,178 | 8.7% | #24 | #46 | +19.8% |
| Seneca County | 2.190% | $3,403 | $3,503 | $3,245 | $155,400 | $68,089 | 5.0% | #23 | #45 | +16.4% |
| Niagara County | 2.189% | $4,155 | $4,515 | $3,702 | $189,800 | $69,633 | 6.0% | #25 | #47 | +16.2% |
| Cayuga County | 2.187% | $3,740 | $4,049 | $3,382 | $171,000 | $67,904 | 5.5% | #26 | #48 | +18.2% |
| Putnam County | 2.122% | $10,001 | $10,001 | $10,001 | $471,300 | $126,257 | 7.9% | #27 | #58 | — |
| Herkimer County | 2.104% | $3,107 | $3,289 | $2,931 | $147,700 | $68,515 | 4.5% | #28 | #63 | +19.2% |
| Fulton County | 2.063% | $3,364 | $3,672 | $2,995 | $163,100 | $66,533 | 5.1% | #29 | #67 | +19% |
| Rensselaer County | 2.051% | $5,301 | $5,702 | $4,662 | $258,400 | $87,915 | 6.0% | #30 | #70 | +12% |
| Ontario County | 2.048% | $4,565 | $4,744 | $4,181 | $222,900 | $82,324 | 5.5% | #31 | #71 | +14.9% |
| Schoharie County | 2.033% | $3,914 | $4,405 | $3,410 | $192,500 | $70,133 | 5.6% | #32 | #75 | +14.2% |
| Oneida County | 2.021% | $3,690 | $3,983 | $3,335 | $182,600 | $70,154 | 5.3% | #33 | #81 | +14.2% |
| Washington County | 2.011% | $3,946 | $4,319 | $3,440 | $196,200 | $73,495 | 5.4% | #34 | #83 | +17.6% |
| Clinton County | 1.997% | $3,606 | $3,953 | $3,058 | $180,600 | $71,224 | 5.1% | #35 | #87 | +32.6% |
| Sullivan County | 1.996% | $4,969 | $5,351 | $4,585 | $249,000 | $72,382 | 6.9% | #36 | #88 | +9.4% |
| Erie County | 1.977% | $4,622 | $4,915 | $4,205 | $233,800 | $72,839 | 6.3% | #37 | #94 | +18.8% |
| Schuyler County | 1.973% | $3,390 | $3,586 | $3,111 | $171,800 | $67,663 | 5.0% | #38 | #95 | +18.2% |
| Dutchess County | 1.888% | $7,562 | $7,920 | $6,874 | $400,600 | $99,478 | 7.6% | #39 | #117 | +18.3% |
| Yates County | 1.883% | $3,477 | $3,491 | $3,462 | $184,700 | $69,701 | 5.0% | #40 | #120 | +23.6% |
| Ulster County | 1.770% | $6,238 | $6,622 | $5,654 | $352,500 | $86,271 | 7.2% | #41 | #160 | +14.3% |
| Albany County | 1.765% | $5,200 | $5,540 | $4,657 | $294,600 | $85,333 | 6.1% | #42 | #162 | +11.4% |
| Suffolk County | 1.729% | $10,001 | $10,001 | $10,001 | $578,400 | $130,686 | 7.7% | #43 | #174 | — |
| Delaware County | 1.718% | $3,145 | $3,301 | $3,005 | $183,100 | $63,337 | 5.0% | #44 | #185 | +14.5% |
| Otsego County | 1.698% | $3,041 | $3,517 | $2,562 | $179,100 | $68,885 | 4.4% | #45 | #193 | +12.5% |
| Franklin County | 1.678% | $2,440 | $2,779 | $2,172 | $145,400 | $65,151 | 3.8% | #46 | #203 | +7% |
| Rockland County | 1.675% | $10,001 | $10,001 | $10,001 | $596,900 | $109,959 | 9.1% | #47 | #206 | — |
| Lewis County | 1.618% | $2,688 | $3,072 | $2,324 | $166,100 | $68,182 | 3.9% | #48 | #246 | +16.7% |
| Jefferson County | 1.540% | $2,899 | $3,130 | $2,587 | $188,200 | $66,301 | 4.4% | #49 | #302 | +15.3% |
| Westchester County | 1.508% | $10,001 | $10,001 | $10,001 | $663,200 | $118,976 | 8.4% | #50 | #337 | — |
| Greene County | 1.493% | $4,056 | $4,493 | $3,696 | $271,600 | $77,945 | 5.2% | #51 | #351 | +23.8% |
| Essex County | 1.472% | $3,119 | $3,680 | $2,684 | $211,900 | $71,661 | 4.3% | #53 | #374 | +12.8% |
| Warren County | 1.472% | $3,936 | $4,227 | $3,464 | $267,400 | $78,442 | 5.0% | #52 | #373 | +18.3% |
| Nassau County | 1.461% | $10,001 | $10,001 | $10,001 | $684,700 | $146,202 | 6.8% | #54 | #393 | — |
| Columbia County | 1.398% | $4,852 | $5,057 | $4,572 | $347,100 | $81,528 | 6.0% | #56 | #469 | +10.5% |
| Saratoga County | 1.398% | $4,875 | $5,139 | $4,444 | $348,600 | $100,787 | 4.8% | #55 | #468 | +17.8% |
| Bronx County | 1.029% | $5,447 | $5,609 | $5,108 | $529,500 | $48,676 | 11.2% | #57 | #1047 | +38.5% |
| Hamilton County | 0.998% | $2,597 | $2,687 | $2,548 | $260,200 | $68,835 | 3.8% | #58 | #1125 | +53.7% |
| Richmond County | 0.925% | $6,247 | $6,301 | $6,145 | $675,500 | $98,333 | 6.3% | #59 | #1297 | +33.6% |
| New York County | 0.917% | $10,001 | $10,001 | $10,001 | $1,090,500 | $103,931 | 9.6% | #60 | #1310 | — |
| Queens County | 0.870% | $6,297 | $6,225 | $6,397 | $723,800 | $86,136 | 7.3% | #61 | #1420 | +33.2% |
| Kings County | 0.705% | $6,382 | $6,209 | $6,639 | $905,000 | $80,263 | 8.0% | #62 | #1873 | +37.7% |
Data: U.S. Census Bureau, American Community Survey (ACS) 2020-2024 5-year estimates — tables B25103 (real-estate taxes), B25077 (home value), B19013 (household income) — and the 2024 Census county gazetteer. Public domain (Title 17 U.S.C. §105).
County detail — 5 New York counties in depth
Full figures for the New York counties most searched for, each with the Census margin of error on every median, both rankings, the five-year change, and the six nearest county-equivalents by centroid distance — nearby, not necessarily bordering, and cross-state neighbours included. For any individual property's assessed value, exemptions and bill, use that county's own assessor or appraisal district; per-county assessor URLs are never guessed here (why).
Monroe County 2.628% · median tax $5,616 · #7 nationally
- Median taxes — all owner-occupied
- $5,616 ± $68
- With a mortgage
- $5,766 ± $87
- Without a mortgage
- $5,341 ± $132
- Median home value
- $213,700 ± $2,163
- Median household income
- $76,382 ± $1,188
- Taxes as share of income
- 7.3%
- Effective rate
- 2.628%
- Rank in New York
- #4 of 62
- National rank
- #7 of 3,135
- Estimated tax on a $215,000 home
- $5,650
Median real-estate taxes rose 17.5% over five years ($4,781 → $5,616) — a statistically significant increase at 90% confidence. The effective tax rate fell 0.594 percentage points (3.222% → 2.628%), a change that is itself statistically significant at 90% confidence. Median home value moved $148,400 → $213,700 (+44%), and the rate changed −0.594 percentage points.
Nearest counties to Monroe County:
- Orleans County, NY — 2.715%, median tax $3,823, 42 km away
- Genesee County, NY — 2.412%, median tax $4,113, 49 km away
- Wayne County, NY — 2.500%, median tax $4,250, 53 km away
- Ontario County, NY — 2.048%, median tax $4,565, 54 km away
- Livingston County, NY — 2.455%, median tax $4,286, 58 km away
- Wyoming County, NY — 2.249%, median tax $3,650, 75 km away
Onondaga County 2.438% · median tax $4,880 · #19 nationally
- Median taxes — all owner-occupied
- $4,880 ± $72
- With a mortgage
- $5,185 ± $131
- Without a mortgage
- $4,426 ± $122
- Median home value
- $200,200 ± $3,012
- Median household income
- $76,945 ± $1,228
- Taxes as share of income
- 6.3%
- Effective rate
- 2.438%
- Rank in New York
- #12 of 62
- National rank
- #19 of 3,135
- Estimated tax on a $200,000 home
- $4,876
Median real-estate taxes rose 19.4% over five years ($4,087 → $4,880) — a statistically significant increase at 90% confidence. The effective tax rate fell 0.373 percentage points (2.811% → 2.438%), a change that is itself statistically significant at 90% confidence. Median home value moved $145,400 → $200,200 (+37.7%), and the rate changed −0.373 percentage points.
Nearest counties to Onondaga County:
- Cayuga County, NY — 2.187%, median tax $3,740, 31 km away
- Madison County, NY — 2.265%, median tax $4,181, 45 km away
- Cortland County, NY — 2.560%, median tax $4,149, 47 km away
- Oswego County, NY — 2.403%, median tax $3,646, 51 km away
- Seneca County, NY — 2.190%, median tax $3,403, 57 km away
- Tompkins County, NY — 2.240%, median tax $6,515, 66 km away
Oswego County 2.403% · median tax $3,646 · #21 nationally
- Median taxes — all owner-occupied
- $3,646 ± $105
- With a mortgage
- $3,998 ± $131
- Without a mortgage
- $3,081 ± $183
- Median home value
- $151,700 ± $3,647
- Median household income
- $69,183 ± $2,355
- Taxes as share of income
- 5.3%
- Effective rate
- 2.403%
- Rank in New York
- #14 of 62
- National rank
- #21 of 3,135
- Estimated tax on a $150,000 home
- $3,605
Median real-estate taxes rose 21.7% over five years ($2,997 → $3,646) — a statistically significant increase at 90% confidence. The effective tax rate fell 0.462 percentage points (2.865% → 2.403%), a change that is itself statistically significant at 90% confidence. Median home value moved $104,600 → $151,700 (+45%), and the rate changed −0.462 percentage points.
Nearest counties to Oswego County:
- Onondaga County, NY — 2.438%, median tax $4,880, 51 km away
- Cayuga County, NY — 2.187%, median tax $3,740, 58 km away
- Jefferson County, NY — 1.540%, median tax $2,899, 61 km away
- Oneida County, NY — 2.021%, median tax $3,690, 67 km away
- Lewis County, NY — 1.618%, median tax $2,688, 71 km away
- Wayne County, NY — 2.500%, median tax $4,250, 73 km away
Suffolk County 1.729% · median tax $10,001 · #174 nationally
- Median taxes — all owner-occupied
- $10,001
- With a mortgage
- $10,001
- Without a mortgage
- $10,001
- Median home value
- $578,400 ± $2,887
- Median household income
- $130,686 ± $1,707
- Taxes as share of income
- 7.7%
- Effective rate
- 1.729%
- Rank in New York
- #43 of 62
- National rank
- #174 of 3,135
- Estimated tax on a $580,000 home
- $10,028
At least one of the medians needed for a five-year comparison is published only as an open-ended figure (a top- or bottom-coded value), so a change cannot be computed for this county.
Nearest counties to Suffolk County:
- South Central Connecticut Planning Region, CT — 1.914%, median tax $6,759, 40 km away
- Greater Bridgeport Planning Region, CT — 2.022%, median tax $8,670, 51 km away
- Lower Connecticut River Valley Planning Region, CT — 1.674%, median tax $6,357, 56 km away
- Naugatuck Valley Planning Region, CT — 1.883%, median tax $5,983, 72 km away
- Western Connecticut Planning Region, CT — 1.424%, median tax $9,295, 73 km away
- Southeastern Connecticut Planning Region, CT — 1.617%, median tax $5,228, 78 km away
Nassau County 1.461% · median tax $10,001 · #393 nationally
- Median taxes — all owner-occupied
- $10,001
- With a mortgage
- $10,001
- Without a mortgage
- $10,001
- Median home value
- $684,700 ± $2,833
- Median household income
- $146,202 ± $1,472
- Taxes as share of income
- 6.8%
- Effective rate
- 1.461%
- Rank in New York
- #54 of 62
- National rank
- #393 of 3,135
- Estimated tax on a $685,000 home
- $10,008
At least one of the medians needed for a five-year comparison is published only as an open-ended figure (a top- or bottom-coded value), so a change cannot be computed for this county.
Nearest counties to Nassau County:
- Queens County, NY — 0.870%, median tax $6,297, 23 km away
- Bronx County, NY — 1.029%, median tax $5,447, 26 km away
- Kings County, NY — 0.705%, median tax $6,382, 32 km away
- New York County, NY — 0.917%, median tax $10,001, 33 km away
- Hudson County, NJ — 1.770%, median tax $9,555, 41 km away
- Bergen County, NJ — 1.605%, median tax $10,001, 48 km away
Comparing the non-overlapping Census periods 2015-2019 and 2020-2024 — consecutive 5-year estimates share survey sample and are never compared here.
How property tax works in New York
Assessment, exemptions, appeals and payment are set by New York law and practice, so they apply to every county in the table above. Each fact is taken from an official government source and linked to it.
- How property is assessed
- Assessors estimate market value using the market, cost and income approaches, plus computer-assisted mass appraisal. In a city or town assessing at 100% of market value, the market value becomes the assessment. Where assessments are at a fraction of market value, the assessment equals market value multiplied by the municipality's level of assessment, so a $100,000 property in a city assessing at 27% is assessed at $27,000. source →
- Exemptions & credits
- Local governments and school districts may grant a senior citizens exemption reducing the taxable assessment of a qualifying senior's home by as much as 50%. Owners must generally be 65 or older, and each county, city, town, village or school district sets its own maximum income limit anywhere between $3,000 and $50,000, with optional sliding scales for seniors above that limit. Applications are usually due March 1. source →
- Appealing an assessment
- There are two levels of formal review. Administrative review is the municipal grievance process, conducted on Grievance Day, typically the fourth Tuesday in May, though the date should be confirmed with the assessor. Judicial review requires completing administrative review first and offers two routes: Small Claims Assessment Review, a low-cost option available to most homeowners, or a tax certiorari proceeding in State Supreme Court. source →
- Payment schedule & penalties
- Most New York taxpayers receive two tax bills a year. School tax bills are generally first, arriving in early September in most communities and sometimes including library taxes; the second bill, for county and town taxes plus other special district charges, arrives in early January. Tax bill calendars differ in some downstate counties and in some cities. source →
- Why rates vary within the state
- The bill carries a separate tax rate for each taxing jurisdiction, typically expressed in dollars per thousand of assessed value, and a taxable assessed value that can differ between jurisdictions because exemptions apply unevenly; STAR reduces school taxes but not library taxes. The Department notes that changes in the tax rate are not an accurate barometer of whether a jurisdiction is collecting more, because the tax levy is. source →
- What makes this state's system distinctive
- New York imposes no single statewide assessment ratio. Each city or town sets its own level of assessment, from 100% of market value down to a fraction of it, so two identically valued homes in neighbouring municipalities can carry very different assessed values. The state maintains equalization rates to explain and reconcile those differing levels. source →
Hand-sourced from official government sources — not a substitute for your own assessor's notice, and not legal or tax advice. Where a fact isn't confirmed on an official source, it is left off rather than guessed, which is why some states show fewer rows than others.
Frequently asked questions
- What is the average property tax rate in New York?
- Statewide, New York's effective property-tax rate is 1.553% — the state median real-estate taxes ($6,582) divided by the state median home value ($423,800), from the Census ACS 2020-2024 5-year estimates. The national figure is about 0.937%, which puts New York at #6 of 51 (1 = highest). Individual counties vary widely; the table above shows every one.
- Which New York county has the highest property taxes?
- By effective rate, Allegany County is highest in New York at 2.918% (median bill $2,968), and Kings County is lowest at 0.705% (median bill $6,382). Ranked by dollars paid rather than rate the order changes, because home values differ so much across the state — the table above shows both columns and sorts on either.
- What property tax exemptions are available in New York?
- Local governments and school districts may grant a senior citizens exemption reducing the taxable assessment of a qualifying senior's home by as much as 50%. Owners must generally be 65 or older, and each county, city, town, village or school district sets its own maximum income limit anywhere between $3,000 and $50,000, with optional sliding scales for seniors above that limit. Applications are usually due March 1. Eligibility and filing are handled by your county assessor, and the exemption you qualify for changes your bill far more than the county you are in — the rates above are county medians and do not account for any exemption.
- How do I appeal a property tax assessment in New York?
- There are two levels of formal review. Administrative review is the municipal grievance process, conducted on Grievance Day, typically the fourth Tuesday in May, though the date should be confirmed with the assessor. Judicial review requires completing administrative review first and offers two routes: Small Claims Assessment Review, a low-cost option available to most homeowners, or a tax certiorari proceeding in State Supreme Court. Missing the deadline usually means waiting a full year, so check the date on your own assessment notice rather than relying on a general figure.
- When are property taxes due in New York?
- Most New York taxpayers receive two tax bills a year. School tax bills are generally first, arriving in early September in most communities and sometimes including library taxes; the second bill, for county and town taxes plus other special district charges, arrives in early January. Tax bill calendars differ in some downstate counties and in some cities. If your taxes are paid through a mortgage escrow account, your servicer pays on this schedule on your behalf.
- How is property assessed in New York?
- Assessors estimate market value using the market, cost and income approaches, plus computer-assisted mass appraisal. In a city or town assessing at 100% of market value, the market value becomes the assessment. Where assessments are at a fraction of market value, the assessment equals market value multiplied by the municipality's level of assessment, so a $100,000 property in a city assessing at 27% is assessed at $27,000. This is why an effective rate computed from market value — as every rate on this page is — will not match the millage rate printed on your bill: the two are applied to different bases.
Compare & explore
See the national highest and lowest property-tax rates, or read the methodology behind every figure. The national median effective rate is 0.937%; New York's statewide figure is 1.553%.