New York residents bear some of the highest property taxes in the nation, but figures vary throughout the state.

That’s according to an annual Benchmarking NY report by the Empire Center released this week.

The report gathered data from the state Comptroller’s Office, combining county, municipal and school taxes as a percent market value for all localities, excluding New York City and Nassau County. The report lists the top and bottom 20 effective property tax rates by region throughout the state for 2013.

Based in Albany, the Empire Center is an independent, nonpartisan organization with the mission of making New York a better place to work and live by promoting public policy reforms.

Property owners pay taxes to at least three jurisdictions – counties, towns or cities, and school districts. Villages and special districts can also levy separate taxes.

“Focusing on the effective tax rate – total payments as a percentage of full market value – allows taxpayers and government officials to establish performance goals and benchmarks for their communities,” the report stated.

For Chautauqua County, no city, town or village made the top 20 in the combined property tax rate. The village of Sloan, located in the town of Cheektowaga in Erie County, possessed the highest property tax rate at $64.67 per $1,000 of assessed valuation.

Allegany County filled the majority of the list with 17 locations listed in the top 20.

The village of Wellsville in Allegany County came in at a close second with a tax rate of $64.62 per $1,000 assessed valuation.

Five Chautauqua County towns were listed in the bottom 20 property tax rates in the Western New York region. The town of Chautauqua ranked second with a tax rate of $19.04 per $1,000 assessed valuation. The median home value in Ellery in 2013 was $117,600 with a tax on a median home of $2,239. The town of Ellery ranked fourth with a tax rate of $19.92, the town of Westfield ranked fifth at $20.23, the town of North Harmony ranked sixth at $20.36 and the town of Portland ranked seventh at $21.19. All towns listed are located within the Chautauqua Lake Central School District. Median home values for the listed towns ranges anywhere from $89,800 to $128,600.

The lowest rate of $4.57 per $1,000 assessed valuation was located in Suffolk County in the town of Southampton.

By region, Western New York ranked first in median effective tax rate at $35.72, $1.36 higher than the second-ranked Finger Lakes region. The Capital region had the lowest combined property tax rate of $24.68 followed by North Country at $25.67.

City tax rates ranked Jamestown seventh-highest out of 74 cities. The city’s combined tax rate in 2013 stood at $50.38 with a median home value of $63,200. The city of Dunkirk ranked 27th with a tax rate of $42.09 and median home value of $61,300. The city of Binghamton ranked the highest among cities with a tax rate of $58.28 followed by Gloversville in Fulton County at $52.42 and Ogdensburg in St. Lawrence County at $51.64.

“There’s no question that New Yorkers pay some of the highest property taxes in the country” said Tim Hoefer, executive director of the Empire Center. “By making it easier to compare taxes in different localities, we hope to encourage local taxpayers and elected officials to search for ways of reducing taxes and spending.”

Data related to property tax rates in each region as of 2013 can be found by visiting seethroughny.net. Known as the Empire Center’s Property Tax Calculator, the tool can be used to compare taxes on homes of different values in different communities across the state.

© 2015 The Post-Journal