The city of Fulton in Oswego County had the seventh-highest full value property tax rate in all of New York in 2022, according to data from the state Comptroller’s Office. The city’s full value tax rate of $17.78 per $1,000 of the city’s full taxable value ranked just ahead of Newburgh in Orange County and just behind Little Falls in Herkimer County. Several other Upstate New York cities were in the top 10 as well, including Elmira, Binghamton, Jamestown, Gloversville and Geneva.
New York City had the highest full value tax rate statewide last year at $25.75, according to the comptroller’s data. The city of Syracuse had among the lowest tax rates in the state in 2022 at $7.67. That ranked 51st statewide out of 62 cities. Among the large Upstate New York cities, only Buffalo had a lower rate at $5.86.
You can see data on 2022 full value property tax rates for every city in New York in the table below. If you can’t see the table, click here to open it in a new window. The full value tax rates in the table reflect the total levy in each city per $1,000 of the full taxable value of all property in the city. They’re not the same as the rates you’ll see on your tax bill. The metric helps measure the overall property tax burden in each place. The rates are based on full property valuations, not assessed values, so they are generally comparable across cities, the comptroller’s office says.
High tax rates don’t mean a city is spending excessively. The rates reflect property values in each place in addition to spending levels. Communities with low property values often have higher full value tax rates than those with greater property values, according to the Lincoln Institute, a nonprofit that researches land use policy. That’s because it takes a higher rate in low-value places to raise the same amount of money a smaller rate would in a spot with higher values. The state comptroller also publishes data on full value tax rates in towns, rates for villages and rates for counties. Cities are ranked from highest to lowest full value tax rate. You can search by entering a full or partial city name in the search box and sort each column by clicking on the headers.