Owning in New York
Data from January 2026
Property tax in New York
The typical owner in New York pays $6,582 a year, about 1.55% of the home’s value (0.94% nationwide). Here are the exemptions and discounts the state publishes, the deadlines to claim them or appeal, and every county’s figure.
Key numbers in New York
- Typical tax
- $6,582
- per year, typical household
- 111% more than the U.S.
- Effective rate
- 1.55%
- tax ÷ value (estimate)
- 65% more than the U.S.
- United States
- 0.94%
- national effective rate
- Exemptions and relief
- 4
- published by the state, with the source
The state's rules
New York's rules, in one table
The assessment cap, the homestead exemption, when to protest and when to pay, as New York's official source states them. Tap "What the source says" to read the exact text.
| Rule | What New York says | Source |
|---|---|---|
| Homestead exemption | The STAR program lowers the school tax on the home you live in. Basic STAR is based on the first $30,000 of the home's full value and has an income limit ($500,000 for the STAR credit). If you just bought, register with the Tax Department as soon as the home becomes your primary residence. Registration asks for the Social Security numbers of the owners and their spouses. What the source says“available for owner-occupied, primary residences; the income limit for the Basic STAR credit is $500,000 (the income limit for the Basic STAR exemption is $250,000); based on the first $30,000 of the full value of a home … The STAR benefit applies only to school district taxes.” | New York State Department of Taxation and Finance Verified November 5, 2026 |
| Protest deadline Set by your county or town | Each municipality hears assessment complaints on its Grievance Day, typically the fourth Tuesday in May; confirm the date with your assessor. Administrative review at the municipality comes first; after that, if needed, Small Claims Assessment Review (SCAR), a low-cost option for most homeowners. What the source says“You should check your assessment annually prior to Grievance Day (typically the fourth Tuesday in May, but confirm the date with your assessor). … In order to pursue judicial review you must first go through administrative review” | New York State Department of Taxation and Finance Verified November 5, 2026 |
Not verified yet: Cap on your home, Cap on other property, What triggers a new assessment, When to pay.
Did your assessment go up?By place
Every county, with its figure
What the typical owner pays in each county of New York, with the typical home value and the effective rate. Highest tax first.
| Nassau County | $10,001 | $684,700 | 1.46% |
|---|---|---|---|
| New York County | $10,001 | $1,090,500 | 0.92% |
| Putnam County | $10,001 | $471,300 | 2.12% |
| Rockland County | $10,001 | $596,900 | 1.68% |
| Suffolk County | $10,001 | $578,400 | 1.73% |
| Westchester County | $10,001 | $663,200 | 1.51% |
| Orange County | $8,494 | $387,900 | 2.19% |
| Dutchess County | $7,562 | $400,600 | 1.89% |
| Tompkins County | $6,515 | $290,900 | 2.24% |
| Kings County | $6,382 | $905,000 | 0.71% |
| Queens County | $6,297 | $723,800 | 0.87% |
| Richmond County | $6,247 | $675,500 | 0.92% |
| Ulster County | $6,238 | $352,500 | 1.77% |
| Monroe County | $5,616 | $213,700 | 2.63% |
| Schenectady County | $5,568 | $235,700 | 2.36% |
| Bronx County | $5,447 | $529,500 | 1.03% |
| Rensselaer County | $5,301 | $258,400 | 2.05% |
| Albany County | $5,200 | $294,600 | 1.77% |
| Sullivan County | $4,969 | $249,000 | 2.00% |
| Onondaga County | $4,880 | $200,200 | 2.44% |
| Saratoga County | $4,875 | $348,600 | 1.40% |
| Columbia County | $4,852 | $347,100 | 1.40% |
| Erie County | $4,622 | $233,800 | 1.98% |
| Ontario County | $4,565 | $222,900 | 2.05% |
| Livingston County | $4,286 | $174,600 | 2.45% |
| Wayne County | $4,250 | $170,000 | 2.50% |
| Madison County | $4,181 | $184,600 | 2.26% |
| Niagara County | $4,155 | $189,800 | 2.19% |
| Cortland County | $4,149 | $162,100 | 2.56% |
| Genesee County | $4,113 | $170,500 | 2.41% |
| Greene County | $4,056 | $271,600 | 1.49% |
| Washington County | $3,946 | $196,200 | 2.01% |
| Warren County | $3,936 | $267,400 | 1.47% |
| Schoharie County | $3,914 | $192,500 | 2.03% |
| Broome County | $3,902 | $154,900 | 2.52% |
| Montgomery County | $3,872 | $157,500 | 2.46% |
| Orleans County | $3,823 | $140,800 | 2.72% |
| Tioga County | $3,751 | $160,800 | 2.33% |
| Cayuga County | $3,740 | $171,000 | 2.19% |
| Oneida County | $3,690 | $182,600 | 2.02% |
| Wyoming County | $3,650 | $162,300 | 2.25% |
| Oswego County | $3,646 | $151,700 | 2.40% |
| Clinton County | $3,606 | $180,600 | 2.00% |
| Yates County | $3,477 | $184,700 | 1.88% |
| Chemung County | $3,451 | $141,100 | 2.45% |
| Seneca County | $3,403 | $155,400 | 2.19% |
| Schuyler County | $3,390 | $171,800 | 1.97% |
| Steuben County | $3,386 | $137,900 | 2.46% |
| Fulton County | $3,364 | $163,100 | 2.06% |
| Delaware County | $3,145 | $183,100 | 1.72% |
| Chenango County | $3,120 | $137,900 | 2.26% |
| Essex County | $3,119 | $211,900 | 1.47% |
| Herkimer County | $3,107 | $147,700 | 2.10% |
| Otsego County | $3,041 | $179,100 | 1.70% |
| Cattaraugus County | $2,991 | $113,100 | 2.64% |
| Allegany County | $2,968 | $101,700 | 2.92% |
| Chautauqua County | $2,901 | $127,900 | 2.27% |
| Jefferson County | $2,899 | $188,200 | 1.54% |
| St. Lawrence County | $2,844 | $121,900 | 2.33% |
| Lewis County | $2,688 | $166,100 | 1.62% |
| Hamilton County | $2,597 | $260,200 | 1.00% |
| Franklin County | $2,440 | $145,400 | 1.68% |
- Nassau $10,0011.46%
- New York $10,0010.92%
- Putnam $10,0012.12%
- Rockland $10,0011.68%
- Suffolk $10,0011.73%
- Westchester $10,0011.51%
- Orange $8,4942.19%
- Dutchess $7,5621.89%
- Tompkins $6,5152.24%
- Kings $6,3820.71%
- Queens $6,2970.87%
- Richmond $6,2470.92%
- Ulster $6,2381.77%
- Monroe $5,6162.63%
- Schenectady $5,5682.36%
- Bronx $5,4471.03%
- Rensselaer $5,3012.05%
- Albany $5,2001.77%
- Sullivan $4,9692.00%
- Onondaga $4,8802.44%
- Saratoga $4,8751.40%
- Columbia $4,8521.40%
- Erie $4,6221.98%
- Ontario $4,5652.05%
- Livingston $4,2862.45%
- Wayne $4,2502.50%
- Madison $4,1812.26%
- Niagara $4,1552.19%
- Cortland $4,1492.56%
- Genesee $4,1132.41%
- Greene $4,0561.49%
- Washington $3,9462.01%
- Warren $3,9361.47%
- Schoharie $3,9142.03%
- Broome $3,9022.52%
- Montgomery $3,8722.46%
- Orleans $3,8232.72%
- Tioga $3,7512.33%
- Cayuga $3,7402.19%
- Oneida $3,6902.02%
- Wyoming $3,6502.25%
- Oswego $3,6462.40%
- Clinton $3,6062.00%
- Yates $3,4771.88%
- Chemung $3,4512.45%
- Seneca $3,4032.19%
- Schuyler $3,3901.97%
- Steuben $3,3862.46%
- Fulton $3,3642.06%
- Delaware $3,1451.72%
- Chenango $3,1202.26%
- Essex $3,1191.47%
- Herkimer $3,1072.10%
- Otsego $3,0411.70%
- Cattaraugus $2,9912.64%
- Allegany $2,9682.92%
- Chautauqua $2,9012.27%
- Jefferson $2,8991.54%
- St. Lawrence $2,8442.33%
- Lewis $2,6881.62%
- Hamilton $2,5971.00%
- Franklin $2,4401.68%
Effective rate: typical tax ÷ typical value, our estimate from two Census medians. Source: American Community Survey (ACS) 5-year estimates Average 2020–2024 American Community Survey (ACS) 5-year estimates (external site)
Exemptions
Which exemption fits you?
What New York publishes for each case. You have to apply for almost all of them: none is applied on its own.
-
If it is your main home
The STAR program lowers the school tax on the home you live in. Basic STAR is based on the first $30,000 of the home's full value and has an income limit ($500,000 for the STAR credit). If you just bought, register with the Tax Department as soon as the home becomes your primary residence. Registration asks for the Social Security numbers of the owners and their spouses.
What the source says
“available for owner-occupied, primary residences; the income limit for the Basic STAR credit is $500,000 (the income limit for the Basic STAR exemption is $250,000); based on the first $30,000 of the full value of a home … The STAR benefit applies only to school district taxes.”
New York State Department of Taxation and Finance · Verified November 5, 2026
-
If you are an older owner
At 65 or older, your county, city, town or school district may take up to 50% off your home's assessed value, if it offers this exemption and your income is under the limit it sets (between $3,000 and $50,000). Enhanced STAR gives more help on school taxes at 65 or older with incomes of $110,750 or less for the 2026-2027 school year. In most places the application is due March 1.
What the source says· N.Y. Real Prop. Tax Law §467
“This is accomplished by reducing the taxable assessment of the senior's home by as much as 50%. To qualify, seniors generally must be 65 years of age or older and meet certain income limitations and other requirements. For the 50% exemption, the law allows each county, city, town, village, or school district to set the maximum income limit at any figure between $3,000 and $50,000. … In most communities, the deadline for submitting exemption applications is March 1.”
New York State Department of Taxation and Finance · Verified November 5, 2026
-
If you have a disability
Your locality may take up to 50% off the assessed value of the home you live in if you have a documented disability and your income is under the limit it sets (between $3,000 and $50,000). It cannot be combined with the senior exemption; if you qualify for both, you choose the better one.
What the source says
“This exemption provides a reduction of up to 50% in the assessed value of the residence of the eligible disabled person(s). Those municipalities that opt to offer the exemption also set an income limit. The income limit may be as low as $3,000 and as high as $50,000.”
New York State Department of Taxation and Finance · Verified November 5, 2026
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If you are a veteran
There are several veterans' exemptions (alternative, Cold War, eligible funds, and a new one for veterans with a permanent and total disability). Each locality decides whether to offer them. They are not automatic; you apply to your assessor, in most places by March 1.
What the source says· N.Y. Real Prop. Tax Law §458-a, §458-b
“Municipalities may choose whether they offer these exemptions. Ask your assessor or municipal clerk if any of these veterans exemptions are available for your property. … If you're an eligible veteran, you must submit the initial exemption application form to your assessor. The deadline in most communities is March 1—please confirm the date with your assessor.”
New York State Department of Taxation and Finance · Verified November 5, 2026
How it works
Where your bill comes from
The local government puts a value on your home, subtracts the exemptions you apply for and applies the rate of each body that taxes it: the county, the city, the school district and others.
- The value assigned to your home
- The exemptions you apply for
- The rates of each taxing body (county, city, schools)
- Your yearly bill
The effective rate on this page is something else: our estimate (typical tax ÷ typical value, from Census data) for comparing places. It is not the rate your local government sets.
Buying or selling
Taxes on the sale
Some states charge a tax or fee when the deed is recorded. What the official source says:
-
State real estate transfer tax and the mansion tax
The state charges $2 for each $500 of the price, paid by the seller. On a home of $1 million or more, the buyer also pays an extra 1 percent (the mansion tax). New York City charges its own transfer taxes on top.
N.Y. Tax Law art. 31 · New York State Department of Taxation and Finance · Verified October 15, 2026
Frequently asked questions
How much is property tax in New York?
The typical owner pays $6,582 a year, about 1.55% of the home’s value, per the Census (Average 2020–2024). Nationwide the effective rate is 0.94%. Your bill depends on your county, city, school district and the exemptions you claim.
What is the deadline to protest the assessment in New York?
Each municipality hears assessment complaints on its Grievance Day, typically the fourth Tuesday in May; confirm the date with your assessor. Administrative review at the municipality comes first; after that, if needed, Small Claims Assessment Review (SCAR), a low-cost option for most homeowners.
How do I apply for the homestead exemption in New York?
The STAR program lowers the school tax on the home you live in. Basic STAR is based on the first $30,000 of the home's full value and has an income limit ($500,000 for the STAR credit). If you just bought, register with the Tax Department as soon as the home becomes your primary residence. Registration asks for the Social Security numbers of the owners and their spouses.
Which county in New York pays the most property tax?
By amount, the highest typical tax is in Nassau County ($10,001) and the lowest in Franklin County ($2,440). By effective rate, the highest is Allegany County (2.92%) and the lowest Kings County (0.71%).
What is the effective rate?
The typical tax divided by the typical home value in the same place. It is our estimate from two Census medians, not the rate your local government sets; it is for comparing places.