Research

Reports View All

Press Releases, Reports

Local New York Property Taxes Ranked by Empire Center

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 2017, excluding only New York City and Nassau County.

Reports

Exploring NY’s top-heavy PIT base (2018 update)

Nearly two-thirds of New York State’s tax receipts are now generated by the personal income tax, or PIT. As a result, the state is very heavily reliant on highest-earning 1 percent of New York taxpayers—whose effective income tax rates have increased sharply under the new federal tax law capping state and local tax (SALT) deductions.

Empire IdeasView All

Empire Ideas is a series of policy papers focusing on topics of concern to local governments. Our goal in this project is to help elected officials, local taxpayer groups, community associations and concerned taxpayers explore ways of improving the quality and cost-effectiveness of local government.

Data View All

Empire Center's Data section now includes over 50 different data sets in seven categories that measure and rank New York's state and local taxes, spending, debt and economic competitiveness.