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

Taxes, the Cost of Living, and Feeling Ignored: Why New Yorkers Are Thinking of Leaving

FOR IMMEDIATE RELEASE ALBANY, N.Y. - New Yorkers across the political spectrum are considering leaving the state. A new finds that Republicans and independent voters most often cite taxes as the reason, while Dem Read More

Leaving New York

Executive Summary The desire to leave New York is strong and cuts across every demographic group measured in the survey. One-third of New Yorkers have considered leaving the state within the next five years, while another third know some Read More

Albany Steers Nearly $100 Million in 2026 Pork Barrel Spending

Albany steered $97.2 million to 206 local projects during the first half of 2026 in the newest batch of state discretionary grants, according to. The new tranche is the latest addition to the pork-barrel grant database the Empire Center h Read More

New York’s Electricity Prices Fifth Highest in the Country

FOR IMMEDIATE RELEASE ALBANY, N.Y. — Empire Center’s shows New York households paid the fifth‑highest residential electricity prices in the country in June 2026, trailing only Hawaii, California Read More

Nine Millionaires among NY’s Public Authorities in 2025

Nine millionaires, all healthcare executives, emerged among the 88,228 New York public authority employees, according to, the Empire Center’s transparency website. The data includes payroll information from 385 different agen Read More

132 NYSLRS Retirees Receive Pensions Over $200K in FY2026

A total of 132 retirees from the New York State and Local Retirement System (NYSLRS) were eligible to collect $200,000 or more in pensions during the 2026 fiscal year, according to , the Empire Center’s government transparency website. Among the 132 Read More

Empire Center Poll: Just 4 Percent Approve of New York’s Education System

ALBANY, N.Y. — New Yorkers gave the state’s education system a sweeping vote of no confidence: 47 percent said the state should improve student performance, 41 percent said it should improve performance while spending less, and only 4 Read More

New York’s electricity prices climb to third highest in the U.S.

FOR IMMEDIATE RELEASE ALBANY, N.Y. — Empire Center’s shows New York households paid the third-highest residential electricity prices in the country in May 2026, trailing only Hawaii and California. The latest U.S. Energy Information Administra Read More