Residents of the Mid-Hudson village of Liberty had the highest effective property tax rate in New York (outside New York City and Nassau) during fiscal year 2019, according to the newest edition of Benchmarking NY, the Empire Center’s annual examination of local property taxes.

Liberty, a small village in Sullivan County with a population of less than 5,000, had an effective rate of $60.81 per $1,000 of estimated market value—or $9,121 on a $150,000 house. The lowest effective tax rate in the state was $3.93 per $1,000, levied on homes and businesses in the Sagaponack school district portion of the Suffolk County town of Southampton. That low rate reflected the town’s high property values, where the latest Census Bureau data put the median home price at $626,400.

One Suffolk County village – Lloyd Harbor – had combined annual taxes of $38,341 on a median-value home. The lowest tax bill on a median-value home was $1,128 in the Hamilton County town of Arietta in the Raquette Lake school district, which sends its small handful of students to neighboring districts.

Benchmarking NY uses data from the state comptroller’s office to calculate effective tax rates–combined county, municipal and school taxes as a percent of market value–for thousands of localities across the state during 2019, excluding only New York City and Nassau County. The complete report lists the top and bottom 20 tax rates and tax bills on a locality’s median-value home in each of nine regions. The highest effective rate and highest tax bill on a median-value home in each region were found in the following communities:

screen-shot-2019-11-26-at-11-51-03-am-1597342

Taxpayers can see the components of their local property taxes and compare taxes across the state using the Empire Center’s Property Tax Calculator on SeeThroughNY.net, the Center’s transparency website.

The Empire Center, based in Albany, is an independent, non-profit, non-partisan think tank dedicated to promoting policies to make New York a better place to live, work and raise a family.

You may also like

Empire Center Warns of Sharp Increase in New York Electricity Prices

New York households pay some of the highest electricity prices in the nation, raising affordability concerns, according to the Empire Center's and the U.S. Energy Information Administration . Read More

Empire Center Experts React to the 2026 State of the State

In response to Governor Hochul’s State of the State address and policy book, Empire Center experts issued the following reactions: On taxes: "Governor Hochul's promise to hold the line against tax hikes is crucial to restoring New Read More

New York’s Education Shows Improvement, but Questions Remain

In the effort to improve transparency and accountability of New York’s education system, the Empire Center has sys Read More

Ninety New York Educators Receive $300k+ in Annual Pay

Ninety employees from New York’s school districts (outside New York City) received more than $300,000 during fiscal year 2025, according to , the Empire Center’s transparency website. The public educator pay data are based on salary information rep Read More

Empire Center Releases NYC BERS Pension Data for FY2025

Pension payments to during fiscal year 2025 were added today to the Empire Center’s transparency website. The data primarily cover school support staff and administrative personnel. The BERS paid a total of $351 million in pension payments Read More

New York’s Population Is Struggling to Recover from Covid-19

Most parts of New York remain less populated in 2024 than they were in 2020 as the state struggled to recover from Covid-19, according to an analysis of Census Bureau data. This was Read More

Newly Retired NYPD Retirees Average $100,000+ in Pension

Newly retired1 “full career”2 members of the New York Police Department (NYPD) collected an average of $103,859, according to , the Empire Center’s transparency website. The data, received from the New York Read More