New York property taxes: rates, assessments, and how to fight yours

Last updated 2026-07-09

Why are New York property taxes so high?

New York ranks at or near the top of every list of the highest-taxed states for residential property. The Tax Foundation reports that New York's effective property tax rate was 1.54% in its most recent state-by-state comparison, placing it first or second nationally depending on the year and methodology. ^[1] For context, the national median effective rate sits around 1.10%, and low-burden states like Hawaii come in under 0.30%.

The structural reason is that New York funds an unusually large share of public school costs through local property taxes rather than through state income or sales tax receipts. Schools in some Long Island districts run their own tax levies that push effective rates above 2.5% even when you exclude county and municipal layers. The state's constitutional limits on the growth of those levies (the 2% tax cap enacted in 2011, codified at New York Education Law Section 2023-a) slow the annual increase but don't reduce existing high bases. ^[2]

Geography compounds everything. Westchester, Rockland, and Nassau counties routinely post the highest effective residential property tax rates of any counties in the United States. The Lincoln Institute of Land Policy's 50-state property tax report found Westchester County's effective tax rate on owner-occupied housing exceeded 2.05% in recent years. By comparison, property tax rates by county in Washington state top out around 1.2% in King County, and most Oklahoma counties sit well below 1%. ^[3]

But the state isn't monolithic. Upstate rural counties like Hamilton and St. Lawrence have much lower assessed values and lower effective rates. Your actual burden depends almost entirely on which county and which school district you're in.

How does New York property assessment actually work?

Every taxable parcel in New York has an assessed value set by a local assessor, usually employed by the town or city. The assessor estimates your property's market value and then applies a uniform percentage called the level of assessment (LOA) to produce the assessed value that appears on your bill. In some municipalities the LOA is 100%, meaning assessed value equals estimated market value. In others it can be as low as 1% or as high as 100%; the specific fraction varies by municipality. ^[4]

This is where a lot of homeowners get confused. If your assessment card says $180,000 and your neighbor's says $200,000, that does not automatically mean the assessor thinks your home is worth less. You need to divide both assessed values by the LOA to get the implied market value estimate. New York's Real Property Tax Law (RPTL) Section 305 requires that all properties in a municipality be assessed at a uniform percentage of value. ^[4]

The assessor's estimated market value is what you actually want to challenge. If the assessor thinks your house is worth $600,000 but you can show it's worth $520,000, your assessed value is almost certainly too high, regardless of how the LOA math works.

Most New York towns finish their annual assessment roll in the spring. The tentative roll is published (usually in May for most localities), and that publication date opens your window to file a grievance. Miss that window and you're stuck for another year.

New York City runs a completely different system governed by the New York City Charter and RPTL Article 18. NYC divides property into four classes: Class 1 (1-3 family homes), Class 2 (apartments), Class 3 (utilities), and Class 4 (commercial). Class 1 properties are assessed at 6% of market value and benefit from caps on annual increases. ^[5] If you own a co-op, condo, or rental building in the five boroughs, the rules diverge significantly from what upstate homeowners face.

What are property tax rates by county across New York state?

There is no single New York property tax rate. Your bill combines a school district rate, a county rate, a town or city rate, and sometimes a village or special district rate. The effective rate you actually pay, expressed as a percentage of true market value, is the meaningful number for comparison.

The following table shows median annual property taxes paid and approximate effective rates for selected New York counties, drawn from U.S. Census Bureau American Community Survey data and the Tax Foundation's state-level analysis. ^[1][6]

County	Median Home Value	Median Annual Tax Paid	Approx. Effective Rate
Westchester	$619,000	$14,100	~2.3%
Nassau	$530,000	$11,200	~2.1%
Rockland	$440,000	$10,200	~2.3%
Suffolk	$400,000	$8,700	~2.2%
Albany	$215,000	$4,900	~2.3%
Erie (Buffalo)	$165,000	$3,600	~2.2%
New York City (Class 1)	$800,000+	~$5,000-9,000	~0.6-1.0%
Hamilton	$175,000	$2,400	~1.4%
St. Lawrence	$105,000	$2,200	~2.1%

NYC looks cheap on this table because Class 1 homes are assessed at 6% of market value and benefit from transition-value caps, not because the tax rate itself is low. The statutory rate applied to that small assessed value produces a bill that appears low relative to market value.

For a broader national comparison: median effective rates in Washington state's King County (Seattle) run around 0.93%; most Oklahoma counties range from 0.60% to 1.10%. New York's suburban downstate counties are roughly double those figures. If you want the full national picture, the Tax Foundation maintains annual state-by-state data at their website. ^[1]

Which exemptions can lower your New York property tax bill?

New York has more statutory exemptions than almost any other state, and a surprising number of homeowners never claim the ones they qualify for. The biggest ones:

STAR (School Tax Relief). The Basic STAR exemption reduces the assessed value subject to school taxes for owner-occupied primary residences. For new applicants since 2016, the program delivers a check (now called the Enhanced STAR credit) rather than a direct assessment reduction, but the dollar benefit is similar. Enhanced STAR is for homeowners 65 and older with combined income at or below $98,700 (income limit for 2024 benefit year). The Basic STAR benefit averages around $293 per year statewide; Enhanced STAR averages around $650. ^[7] You must register with New York State rather than apply through your local assessor.

Senior citizens exemption (RPTL Section 467). Municipalities may grant an additional exemption of up to 50% of assessed value for seniors 65 and older with income below a locally-set threshold. Thresholds vary widely; some towns set it as low as $29,000, others up to $37,400 under state law. ^[4] This is separate from STAR.

Veterans exemption. New York offers multiple veterans exemptions under RPTL Sections 458 and 458-a. The alternative veterans exemption covers combat and combat-zone service and can reduce assessed value by 15%, 25%, or more depending on disability ratings.

Agricultural assessment. Farmland used in agricultural production can be assessed at its agricultural use value rather than market value, sometimes cutting assessed value by 80% or more in high-land-value areas.

Disability exemption (RPTL Section 459-c). A partial exemption for homeowners with a disability and limited income, structured similarly to the senior exemption.

Deadlines to apply for exemptions are usually March 1 in most municipalities, but you must check with your local assessor because they vary. Missing the deadline means waiting a full year. A few exemptions, like STAR, are administered at the state level through the Department of Taxation and Finance.

How do you file a property tax grievance in New York?

New York gives every property owner the right to grieve (challenge) their assessment once per year. The process is free. You do not need a lawyer or a contingency-fee firm to do it.

Here is how it works step by step:

1. Get your current assessment. Find your town or city assessor's website, or search the New York State Office of Real Property Tax Services (ORPTS) parcel locator. ^[8] Write down the assessor's estimated market value for your property.

2. Determine if you're overassessed. Look up recent sales of comparable homes (same neighborhood, similar size, age, and condition) that sold in the prior 12-24 months. If the sale prices average meaningfully below the assessor's estimate of your value, you have a case. Real estate sites like Zillow or Redfin, your county clerk's deed records, and your local Multiple Listing Service data all work for this. Aim for at least three solid comparables.

3. File Form RP-524 by Grievance Day. The grievance application is New York State Form RP-524, available from the ORPTS website. ^[8] You must submit it to your local Board of Assessment Review (BAR) by Grievance Day, which falls on the fourth Tuesday of May in most municipalities (specific dates vary by locality, so confirm with your assessor). In New York City the deadline and form are different: you file with the NYC Tax Commission.

4. Attend the BAR hearing or submit written evidence. You can appear in person or submit a written complaint. Bring your comps, a printout of the assessor's estimated value, and photos if your home has condition issues the assessor may not know about. The BAR is volunteer board members, not professional appraisers. Be polite, be organized, be brief.

5. If the BAR denies you, file a Small Claims Assessment Review (SCAR) or Article 78. For residential properties, SCAR (RPTL Section 730) lets you take the case to a hearing officer for a $30 filing fee. ^[9] You don't need an attorney. If you own commercial property or a large residential building, the formal route is Article 7 of the RPTL, which requires going to State Supreme Court and is more involved.

If you want a structured walkthrough with templates for the RP-524 and comp spreadsheets, TaxFightBack's DIY appeal kit covers the full New York process, including the SCAR filing, and you keep 100% of any savings.

For a detailed breakdown of every step in the NYC Tax Commission and upstate BAR process, see our complete guide to appealing property taxes in New York.

What are the key deadlines for New York property tax grievances?

Deadlines in New York are strict and missing them costs you a full year. There is no late-filing exception in most municipalities.

Step	Typical Deadline	Where to Confirm
Tentative assessment roll published	May 1 (most towns)	Local assessor
Grievance Day (BAR filing deadline)	4th Tuesday in May (most localities)	RPTL Section 512; local assessor [4]
SCAR petition filing after BAR denial	30 days after BAR final determination	RPTL Section 730 [9]
NYC Tax Commission filing	March 1 (most property classes)	NYC Tax Commission [5]
STAR exemption registration	No annual renewal required; new applicants register anytime	NYS Dept. of Taxation and Finance [7]
Most exemption applications	March 1 (most municipalities)	Local assessor

The fourth Tuesday in May rule sounds simple, but many cities run on different calendars. New York City's Tax Commission deadline is March 1 for most classes, which is earlier. Cities with populations over 1 million (which in New York means only NYC) follow a different schedule under the RPTL. Always call your local assessor's office or check their website to confirm the exact Grievance Day for your municipality.

If you buy a house mid-year, you cannot change the current year's assessment. You're locked in until the following tentative roll. The one exception is a clear clerical error on the roll, in which case you can petition for a correction under RPTL Section 550.

How does the New York City property tax system differ from the rest of the state?

New York City's property tax system is genuinely its own universe. A 2023 report by the New York City Advisory Commission on Property Tax Reform described the current system as producing "effective tax rates that vary widely across property types and neighborhoods" in ways that cannot be explained by market value alone. ^[5]

The four-class system creates large disparities. A Class 1 single-family home in Staten Island worth $600,000 might carry an effective tax rate of 0.8%. A similar-value condo in Manhattan (Class 2) faces a higher effective rate. A warehouse in Queens (Class 4) might face an effective rate of 1.8% or more on its market value. These differences are baked into how assessed value is calculated for each class, more than the statutory rate.

Class 1 properties benefit from two caps: assessed value cannot increase more than 6% in a single year, and no more than 20% over five years. This means a home that appreciated sharply from 2019 to 2024 may still be assessed at a value set years ago, creating a large gap between assessed value and actual market value. For those owners, the assessment is already favorable and grieving may accomplish little.

But Class 1 owners whose assessed value has kept pace with or exceeded market value absolutely should file with the NYC Tax Commission before March 1. The form is TC201 for income-producing properties and TC106 for Class 1 homes. The process is free and the commission handles hundreds of thousands of petitions each year.

If you own a co-op or condo in NYC, your individual unit's tax is derived from the building's overall assessed value, which the city treats as if it were a rental property valued on an income approach. Challenging this requires understanding the income approach to valuation, which is more involved than submitting residential sales comps.

What evidence actually wins a New York property tax grievance?

The BAR and SCAR hearing officer both want one thing: proof that the assessor's estimated market value is wrong. The cleanest evidence is recent sales of comparable properties that closed for less than what the assessor thinks your home is worth.

Good comps share these traits with your property: same town or immediate neighborhood, within roughly 20% of your home's square footage, similar age and construction type, similar lot size if land value is significant, and sold within the 12 months prior to the assessment date (usually July 1 of the prior year for most municipalities). The assessment date is not Grievance Day; it's typically 6-12 months earlier. Your comps need to predate that assessment date.

Three to five strong comps is usually enough. More is not always better if the extras are weak.

Beyond comps, useful evidence includes:

• A recent appraisal from a licensed New York State appraiser. This carries the most weight at SCAR because the hearing officer is required to give it serious consideration. Appraisals cost $400-700 for a residential property in most markets. If your potential tax savings over three years exceeds that, an appraisal is worth considering.
• Photos of deferred maintenance, structural problems, or condition issues the assessor's field visit may have missed. Water damage, foundation cracks, an old roof, and a dated kitchen all affect value.
• A copy of your recent purchase price if you bought within the past 1-2 years and paid less than the current assessed market value. An arm's-length sale is strong evidence.
• For income-producing properties, actual rent rolls and expenses showing the income approach produces a lower value than the assessor's estimate.

Do not bring emotional arguments ("my taxes are too high" or "I can't afford this"). The BAR can only reduce your assessment if the market value estimate is wrong. They have no authority to lower your bill for hardship reasons; that's a different program (the Senior exemption or circuit breaker credit addresses hardship).

Are there property tax relief programs beyond exemptions in New York?

Yes. New York has several programs that reduce the tax burden without requiring you to prove the assessment is wrong.

Property Tax Relief Credit (now folded into the STAR program for most homeowners). The state has run periodic homeowner tax rebate programs tied to income and school district tax growth. The most recent major rebate checks were distributed in 2022 under a program tied to school tax growth in excess of the 2% cap. Whether future credits are enacted depends on the state budget each year.

Circuit breaker (income-based relief). New York's School Tax Relief does some income-based targeting, but the state does not have a strong standalone circuit-breaker property tax credit like some other states. Homeowners and renters with income below about $18,000 can claim a Real Property Tax Credit on their state income tax return (Form IT-214). ^[10] The maximum credit is $375 for homeowners. It's small but real.

Tax deferral programs for seniors. Some municipalities allow eligible seniors to defer property tax payments until the property is sold, preventing displacement for homeowners with fixed incomes. This is authorized under RPTL Section 467-b but adoption is at local option, so availability varies widely.

Payment plans. If you owe back taxes, most counties have formal installment agreements. Contact your county treasurer. Delinquent taxes in New York typically begin accruing interest at rates set locally, often 1-1.5% per month, so addressing arrears quickly matters.

For homeowners curious how New York's relief options compare to other states, our overview of property tax revenue by state shows how much each state collects and how relief programs offset the burden.

How does New York compare to other high-tax states like New Jersey?

New York and New Jersey consistently trade the top two spots in effective property tax burden nationally. New Jersey's median effective rate is often cited at 2.23%, slightly above New York's 1.54% statewide average, but New York's downstate suburban counties (Westchester, Nassau, Rockland, Suffolk) match or exceed New Jersey's burden for homeowners there. ^[1]

The comparison matters because both states border each other and many homeowners are choosing between them. A $600,000 home in Westchester might carry a $12,000-14,000 annual tax bill. The same $600,000 home in Bergen County, NJ carries a bill in a similar range. Neither is cheap.

The key difference is the appeal process. New Jersey has a more accessible formal Tax Court process at the county level, with longer filing windows in many cases. New York's SCAR system for residential properties is comparably accessible and the $30 filing fee is lower than New Jersey's county board filing fees.

For a direct comparison of the NJ appeal process, see our guide on how to appeal property taxes in New Jersey.

Compared to other large states, New York's burden dwarfs Texas, Illinois, and Florida in absolute terms in most suburban markets, though Illinois (specifically Cook County) has notoriously high rates in parts of the collar counties. Our guides on appealing property taxes in Texas and appealing property taxes in Illinois cover those states' very different processes.

New York's overall property tax structure also differs from Washington state, where effective rates by county top out around 1.0-1.2% even in high-value King County (Seattle). A $600,000 Seattle home pays roughly $5,500-7,000 per year; the same home in Nassau County, NY pays $11,000-14,000.

What happens after you win a New York property tax appeal?

If the BAR grants a reduction, your final assessed value drops for the current tax year and your tax bill is recalculated when final bills go out. The change is not permanent: the assessor revalues your property each year, and your assessment can go back up on the next roll. Winning one year means you should check your assessment every year.

If you won at SCAR, the hearing officer issues a written decision. If the decision reduces your assessment, the county clerk or assessor implements it. You're entitled to a refund or credit for any overpayment made while the appeal was pending. RPTL Section 726 governs refunds from successful SCAR proceedings. ^[9]

A few things to watch for:

Your win sets no precedent. The assessor is not bound by last year's SCAR decision when setting next year's value. Show up again next Grievance Day if the new assessment is too high.

If you settled with the municipality before a formal SCAR decision, the settlement agreement may have a specific provision about future years. Some settlements include a stipulation that the reduced value holds for a specified number of years. Read those agreements carefully.

Municipalities with revaluation projects (full town-wide reassessments) can reset all assessed values in a single year. After a revaluation, old comps may no longer apply and you'll need new evidence for the updated roll.

For a full breakdown of what to do once your appeal is resolved, including how to bank your savings and set calendar reminders for next year's deadline, our after the appeal section covers each scenario.

The TaxFightBack DIY appeal kit includes a year-two repeat-appeal checklist so you're not starting from scratch.

Frequently asked questions

When is Grievance Day in New York state?

For most towns and villages, Grievance Day falls on the fourth Tuesday of May each year, under RPTL Section 512. But individual municipalities can set different dates, and New York City's Tax Commission deadline is March 1 for most property classes. Always confirm the specific date with your local assessor before assuming the fourth Tuesday rule applies to you.

How do I find my property's assessed value in New York?

The New York State Office of Real Property Tax Services (ORPTS) maintains a statewide parcel search tool at tax.ny.gov. You can also search your county or town assessor's website directly. The assessment card shows both the assessed value and the assessor's estimated market value. Divide assessed value by the level of assessment percentage to get the implied market value if those two numbers differ.

What is Form RP-524 and where do I get it?

Form RP-524, Complaint on Real Property Assessment, is the official New York State grievance application. You file it with your local Board of Assessment Review by Grievance Day. Download it free from the ORPTS pages at tax.ny.gov. New York City uses different forms: TC106 for Class 1 residential properties filed with the NYC Tax Commission.

Does New York have a homestead exemption?

New York does not use the term "homestead exemption" the way Texas or Florida do, but the STAR program (School Tax Relief) works as a primary-residence benefit. Basic STAR reduces school taxes for owner-occupied primary residences. Enhanced STAR provides a larger benefit for homeowners 65 and older earning under $98,700. Register through the NYS Department of Taxation and Finance, not your local assessor.

How much can I save by winning a New York property tax grievance?

It depends entirely on how far your assessed market value exceeds your home's actual value. A 10% reduction in assessed value in a county with a 2.0% effective rate on a $400,000 home means about $800 per year in savings. Downstate homeowners with six-figure annual tax bills can save several thousand dollars annually from a successful grievance. The savings repeat every year until the assessor raises the value again.

Do I need a lawyer or a tax certiorari firm to file a New York property tax grievance?

No. The BAR hearing and SCAR proceeding are both designed for pro se (self-represented) property owners. The SCAR filing fee is $30. Contingency-fee tax certiorari firms typically take 33-50% of your first year's savings. For a residential property, assembling three to five recent sales comps and filing RP-524 yourself is entirely doable and keeps all the savings.

What county in New York has the highest property taxes?

Westchester, Nassau, and Rockland counties consistently rank as the highest-taxed counties in the United States by median dollar amount paid. Westchester homeowners pay a median of roughly $14,000 per year and face effective rates around 2.3% of market value, according to Census Bureau American Community Survey data. Nassau County's median annual tax exceeds $11,000.

How is New York City property tax different from upstate?

NYC uses a four-class property tax system where Class 1 homes (1-3 family) are assessed at 6% of market value with caps on annual assessment increases, producing an effective rate around 0.6-1.0% of market value. Upstate towns assess at varying percentages of market value (the level of assessment) and apply combined school, county, and town rates that often produce effective rates of 2.0-2.5%. The NYC Tax Commission handles grievances; upstate uses local Boards of Assessment Review.

What is the SCAR process in New York and when should I use it?

Small Claims Assessment Review (SCAR), authorized under RPTL Section 730, lets residential property owners appeal to a state-appointed hearing officer after the local Board of Assessment Review denies their grievance. The filing fee is $30. You file the SCAR petition within 30 days of the BAR's final determination. The hearing is informal, you don't need an attorney, and the hearing officer can order an assessment reduction binding on the municipality.

Can I appeal my property taxes if I just bought the house?

Yes, and your purchase price is actually your strongest evidence. If you bought the home at arm's length for less than the assessor's estimated market value, that sale price is direct evidence of overassessment. File RP-524 on the next Grievance Day after the tentative roll is published. Note that your purchase price must predate the assessment date (usually July 1 of the prior year) to count for that year's roll.

Does New York have a property tax freeze or circuit breaker for seniors?

New York's Enhanced STAR program provides school tax relief for seniors 65 and older with income under $98,700. Municipalities may also offer additional senior exemptions under RPTL Section 467, cutting assessed value by up to 50% for qualifying low-income seniors. Some localities offer tax deferral under RPTL Section 467-b. Low-income homeowners and renters can also claim a modest Real Property Tax Credit (Form IT-214) on their state income tax return.

How does New York's property tax rate compare to Texas and Florida?

Texas has no state income tax and funds schools heavily through property taxes, pushing effective rates to 1.6-2.5% in major metros, comparable to or above New York's suburban counties. Florida's effective rate is much lower, around 0.86% statewide, partly because homestead exemptions and Save Our Homes caps limit assessed value growth. New York's downstate suburban counties generally exceed both Texas and Florida in absolute dollar terms given high home values.

What is the New York state property tax cap?

New York's property tax cap, enacted in 2011 under Education Law Section 2023-a, limits annual growth in school district tax levies to the lesser of 2% or the rate of inflation. It covers school districts and most local governments. The cap does not reduce existing tax bills; it limits how fast they can grow. Voters in a district can override the cap with a 60% supermajority vote.

Are there states with no property tax I could compare New York to?

No U.S. state has eliminated property tax entirely, though some have near-zero effective rates on certain property types. For a full breakdown of states with the lowest or no meaningful property tax burden on residential property, see our guide to states with no property tax. The contrast with New York's suburban county rates is striking.

Sources

1. Tax Foundation, Property Taxes by State: New York's effective property tax rate is among the highest in the US, cited at approximately 1.54% for recent years
2. New York State Legislature, Education Law Section 2023-a (Property Tax Cap): New York's 2% school tax levy cap enacted 2011 limits annual growth of school district levies
3. Lincoln Institute of Land Policy, 50-State Property Tax Comparison Study: Westchester County effective tax rate on owner-occupied housing exceeded 2.05% in recent years; national comparisons by county
4. New York State Real Property Tax Law (RPTL): RPTL Section 305 requires uniform percentage of value assessment; Section 467 authorizes senior exemptions; Section 512 sets Grievance Day as fourth Tuesday of May
5. New York City Tax Commission: NYC four-class property tax system; Class 1 assessed at 6% of market value; Tax Commission handles grievances; March 1 filing deadline for most classes
6. U.S. Census Bureau, American Community Survey, Selected Housing Characteristics: Median annual property taxes paid and median home values by county in New York state
7. New York State Department of Taxation and Finance, STAR Program: Basic STAR averages ~$293/year; Enhanced STAR averages ~$650/year; Enhanced STAR income limit $98,700 for 2024 benefit year; registration through state not local assessor
8. New York State Office of Real Property Tax Services (ORPTS): ORPTS maintains statewide parcel data and Form RP-524 for property tax grievance filings
9. New York State Real Property Tax Law, Sections 726 and 730 (SCAR): SCAR filing fee is $30; petition must be filed within 30 days of BAR final determination; Section 726 governs refunds from successful proceedings
10. New York State Department of Taxation and Finance, Form IT-214 Real Property Tax Credit: Low-income homeowners with income under approximately $18,000 can claim Real Property Tax Credit on NY state income tax return, maximum $375
11. NYC Advisory Commission on Property Tax Reform, Preliminary Report: Commission described NYC effective tax rates as varying widely across property types and neighborhoods in ways unexplained by market value alone