In tax year 2026, the median New York homeowner paid $5,420 in property taxes, a median effective rate of 1.90% of market value, compared with 1.27% nationally. New York's median bill is among the highest in the country, driven by high home values and school taxes. Rates range from 0.31% in Erie County to 5.03% in New York County.
- Median New York effective property tax rate: 1.90%
- Median New York home value: $312,500
- Median New York property tax bill: $5,420
- Highest median bill: New York County $16,932
- Lowest median bill: Erie County $360
Last Updated October 26, 2026
How Property Taxes Work in New York
A city or town assessor assesses most properties. Nassau County and New York City run their own assessment offices. Many municipalities assess at a fraction of market value rather than 100%, so the state publishes an equalization rate for each one to make values comparable.
Your bill combines county, town or city, school district, and special district taxes. School taxes are usually the largest share. Local tax levy growth is generally capped at 2% or inflation, whichever is lower, though voters and local boards can override it.
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median New York Effective Property Tax Rate
1.90%
Median New York Home Value
$312,500
Median New York Tax Bill
$5,420
What is the Median Effective Property Tax Rate?
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Because New York municipalities assess at different fractions of market value, the effective rate is the only fair way to compare bills across the state.
Counties With the Highest and Lowest Property Taxes
Five Highest Median Property Tax Bills
| Rank | County | Median Tax Bill |
|---|---|---|
| 1. | New York County | $16,932 |
| 2. | Putnam County | $12,265 |
| 3. | Dutchess County | $10,136 |
| 4. | Westchester County | $9,223 |
| 5. | Orange County | $8,003 |
Five Lowest Median Property Tax Bills
| Rank | County | Median Tax Bill |
|---|---|---|
| 56. | Allegany County | $2,508 |
| 57. | Franklin County | $2,503 |
| 58. | Cattaraugus County | $2,375 |
| 59. | Oneida County | $2,021 |
| 60. | Erie County | $360 |
54 of 62 New York counties have a median effective rate above the national 1.27%. New York County has the highest median effective rate at 5.03%, and Erie County has the lowest at 0.31%.
Property Tax Rates and Bills by County
| Rank | County | Median Effective Tax Rate | Median Home Value | Median Tax Bill | 25th % Bill | 75th % Bill | 90th % Bill |
|---|---|---|---|---|---|---|---|
| 1 | New York County | 5.03% | $5,099,500 | $16,932 | $10,522 | $30,055 | $55,086 |
| 2 | Putnam County | 2.86% | $430,100 | $12,265 | $9,368 | $15,416 | $19,566 |
| 3 | Dutchess County | 2.68% | $359,500 | $10,136 | $7,379 | $13,454 | $18,627 |
| 4 | Westchester County | 1.65% | $638,095 | $9,223 | $4,049 | $16,925 | $31,777 |
| 5 | Orange County | 2.38% | $322,400 | $8,003 | $5,443 | $11,076 | $14,498 |
| 6 | Ulster County | 2.10% | $333,333 | $6,976 | $4,744 | $9,647 | $13,034 |
| 7 | Tompkins County | 2.53% | $290,000 | $6,956 | $4,392 | $10,318 | $13,483 |
| 8 | Queens County | 0.79% | $982,000 | $6,915 | $5,270 | $9,076 | $11,577 |
| 9 | Kings County | 0.69% | $1,151,000 | $6,908 | $4,717 | $9,391 | $12,896 |
| 10 | Richmond County | 0.86% | $703,000 | $6,044 | $4,484 | $7,649 | $9,606 |
| 11 | Bronx County | 0.85% | $800,000 | $5,712 | $2,851 | $7,115 | $8,680 |
| 12 | Schenectady County | 2.65% | $220,984 | $5,500 | $4,183 | $7,599 | $10,887 |
| 13 | Albany County | 2.16% | $253,659 | $5,454 | $4,022 | $7,452 | $10,379 |
| 14 | Saratoga County | 1.49% | $343,400 | $5,045 | $3,552 | $6,966 | $9,508 |
| 15 | Onondaga County | 2.59% | $190,000 | $5,018 | $3,263 | $7,325 | $10,660 |
| 16 | Ontario County | 1.97% | $226,000 | $5,005 | $3,170 | $7,117 | $9,816 |
| 17 | Livingston County | 2.77% | $178,100 | $4,941 | $3,312 | $6,967 | $9,488 |
| 18 | Monroe County | 2.44% | $217,100 | $4,927 | $1,640 | $7,050 | $9,470 |
| 19 | Columbia County | 1.42% | $356,322 | $4,894 | $3,173 | $7,197 | $11,062 |
| 20 | Sullivan County | 2.05% | $226,500 | $4,834 | $3,150 | $7,151 | $10,233 |
| 21 | Wayne County | 2.54% | $185,000 | $4,747 | $3,212 | $6,523 | $8,574 |
| 22 | Warren County | 1.84% | $257,000 | $4,402 | $2,692 | $6,256 | $8,630 |
| 23 | Broome County | 3.02% | $133,758 | $4,336 | $3,183 | $5,795 | $8,228 |
| 24 | Orleans County | 2.77% | $142,300 | $4,282 | $3,052 | $5,501 | $6,848 |
| 25 | Greene County | 1.58% | $275,326 | $4,248 | $2,838 | $6,091 | $8,479 |
| 26 | Oswego County | 2.68% | $142,286 | $4,072 | $2,723 | $5,657 | $7,581 |
| 27 | Tioga County | 2.70% | $145,794 | $4,052 | $2,763 | $5,769 | $7,960 |
| 28 | Rensselaer County | 1.72% | $236,770 | $4,035 | $2,243 | $6,054 | $8,393 |
| 29 | Schoharie County | 2.44% | $156,632 | $3,956 | $2,384 | $5,628 | $7,583 |
| 30 | Niagara County | 2.13% | $190,700 | $3,879 | $2,397 | $5,818 | $8,136 |
| 31 | Yates County | 1.68% | $205,900 | $3,876 | $2,538 | $6,580 | $11,232 |
| 32 | Wyoming County | 2.38% | $150,500 | $3,785 | $2,545 | $5,293 | $7,216 |
| 33 | Genesee County | 2.53% | $160,000 | $3,754 | $2,627 | $5,083 | $6,784 |
| 34 | Nassau County | 0.71% | $518,000 | $3,634 | $2,583 | $4,531 | $5,727 |
| 35 | Schuyler County | 1.79% | $192,400 | $3,606 | $2,321 | $5,210 | $7,261 |
| 36 | Clinton County | 2.15% | $175,600 | $3,534 | $2,234 | $5,186 | $7,109 |
| 37 | Seneca County | 1.97% | $157,400 | $3,465 | $2,251 | $5,388 | $8,349 |
| 38 | Steuben County | 2.80% | $121,976 | $3,388 | $2,136 | $5,209 | $7,572 |
| 39 | Chemung County | 2.57% | $119,700 | $3,358 | $2,333 | $4,635 | $6,639 |
| 40 | Madison County | 2.34% | $165,735 | $3,333 | $1,916 | $5,534 | $8,530 |
| 41 | Otsego County | 1.90% | $162,338 | $3,172 | $1,875 | $4,752 | $6,623 |
| 42 | Fulton County | 2.14% | $143,289 | $3,139 | $2,151 | $4,438 | $6,264 |
| 43 | Washington County | 1.44% | $186,316 | $3,114 | $1,906 | $4,550 | $6,187 |
| 44 | Cayuga County | 1.94% | $168,636 | $3,048 | $1,910 | $4,746 | $7,344 |
| 45 | Essex County | 1.46% | $196,900 | $3,045 | $1,439 | $5,337 | $8,755 |
| 46 | Montgomery County | 2.17% | $135,185 | $2,969 | $2,068 | $4,278 | $6,034 |
| 47 | Chenango County | 2.71% | $107,692 | $2,950 | $1,748 | $4,430 | $6,288 |
| 48 | Jefferson County | 1.66% | $160,549 | $2,930 | $1,798 | $4,404 | $6,458 |
| 49 | Herkimer County | 2.04% | $127,341 | $2,784 | $1,706 | $4,132 | $5,989 |
| 50 | Delaware County | 1.65% | $167,665 | $2,705 | $1,670 | $4,049 | $5,775 |
| 51 | St. Lawrence County | 2.60% | $98,750 | $2,675 | $1,583 | $4,303 | $6,544 |
| 52 | Hamilton County | 1.34% | $223,000 | $2,672 | $1,432 | $4,604 | $7,481 |
| 53 | Chautauqua County | 2.41% | $114,000 | $2,651 | $1,622 | $4,137 | $6,264 |
| 54 | Cortland County | 1.45% | $151,639 | $2,581 | $1,717 | $3,580 | $4,650 |
| 55 | Lewis County | 1.93% | $128,800 | $2,519 | $1,428 | $3,821 | $5,592 |
| 56 | Allegany County | 2.97% | $84,000 | $2,508 | $1,466 | $3,869 | $5,643 |
| 57 | Franklin County | 1.90% | $128,525 | $2,503 | $1,385 | $4,135 | $6,550 |
| 58 | Cattaraugus County | 2.09% | $111,596 | $2,375 | $1,322 | $3,912 | $6,078 |
| 59 | Oneida County | 1.29% | $152,381 | $2,021 | $1,166 | $3,487 | $5,098 |
| 60 | Erie County | 0.31% | $232,174 | $360 | $218 | $669 | $1,165 |
| — | Rockland County | N/A | N/A | N/A | N/A | N/A | N/A |
| — | Suffolk County | N/A | N/A | N/A | N/A | N/A | N/A |
Source: Ownwell
How to Grieve Your Property Taxes in New York
In New York, an assessment appeal is called a grievance. You can grieve if your assessment exceeds your home's market value, exceeds similar homes', or you were denied an exemption.
Check your assessment
Most towns publish a tentative assessment roll on May 1. Nassau County and New York City publish theirs in January.
File a grievance
Outside Nassau and New York City, file with your town's Board of Assessment Review (BOR) by Grievance Day, usually the fourth Tuesday in May. Nassau County grievances go to the Assessment Review Commission (ARC), typically by March 1. New York City appeals go to the NYC Tax Commission, typically by March 1 or March 15 depending on property class.
Review and decision
The board reviews your evidence, such as comparable sales or an appraisal, and issues a decision.
Small Claims Assessment Review (SCAR)
Owners of one- to three-family homes who disagree with the decision can file for SCAR, a low-cost hearing before an independent hearing officer, usually within 30 days of the decision.
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New York Property Tax Exemptions
The School Tax Relief (STAR) program is the most common. New homeowners now receive STAR as a state credit rather than an exemption on their bill, and Enhanced STAR provides a larger benefit for income-eligible seniors.
New York also offers local options for seniors with limited incomes, veterans, and people with disabilities. You file most exemptions with your local assessor, usually by the taxable status date (March 1 in most towns), according to NYS Department of Taxation and Finance guidelines.
Key Dates
Dates vary by municipality. Most towns outside Nassau County and New York City follow this calendar:
| Date | What Happens |
|---|---|
| March 1 | Taxable status date; exemption applications due in most towns |
| May 1 | Tentative assessment roll published |
| Fourth Tuesday in May | Grievance Day for most of New York State towns |
| Third Tuesday in June | Suffolk County Grievance Day |
| Third Tuesday in June | Westchester County Grievance Day |
| March 1 | Nassau County Grievance Day and NYC Grievance Day for Class 2, 3, and 4 properties |
| March 15 | New York City Grievance Day for Class 1 properties |
| July 1 | Final assessment roll filed |
| September to January | School, town, and county tax bills due (varies by municipality) |
Frequently Asked Property Tax Questions in New York
What is the average property tax rate in New York?
Why are property taxes so high in New York?
Which New York county has the highest property taxes?
When is the property tax grievance deadline in New York?
What is the STAR exemption in New York?
What is SCAR in New York?
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