New York property tax by county

Property tax rate by county in New York

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For New York's income and retirement taxes, see New York income tax and New York retirement taxes.

How does New York assess homes for property tax?

Assessed value equals market value times the municipality's level of assessment, which varies widely from town to town, so there is no single statewide ratio. New York does not mandate a reassessment cycle; each assessing unit sets its own.

Is there a homestead exemption in New York?

New York has no flat homestead dollar exemption. The main owner-occupancy benefit is STAR (School Tax Relief), which reduces school taxes for owners with income up to $500,000 (STAR credit) or $250,000 (STAR exemption).

Other state relief for homeowners:

• Seniors and disabled owners: The senior citizens exemption can cut a home's taxable assessment by up to 50% for owners 65 and older, but each county, town, city, village and school district sets its own income limit anywhere from $3,000 to $50,000, so there is no statewide figure. Enhanced STAR is separate, for owners 65+ with income up to $110,750 for 2026 benefits.
• Disabled veterans: The alternative veterans exemption reduces assessed value by 15% for wartime service, another 10% for service in a combat zone, and a further amount equal to half the veteran's service-connected disability rating. Each reduction is capped by dollar maximums that the locality can raise by local option.
• STAR is delivered either as a check or as an assessment exemption and functions as New York's owner-occupied benefit; there is no separate flat owner-occupancy credit. Most other exemptions are adopted at local option.

New York sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in New York?

There is no single statewide due date. County, city, town, village and school taxes are billed separately, often on different calendars, so check with your local tax collector. March 1 is commonly the taxable status date for exemptions.

That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in New York?

You contest the assessed value with the Board of Assessment Review, then Small Claims Assessment Review or an Article 7 proceeding. Grieve your assessment with the local Board of Assessment Review on Grievance Day, typically the fourth Tuesday in May but set by each municipality. If denied, most homeowners use the low-cost Small Claims Assessment Review.

New York property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.