New York counties report highest tax rates

Recent official data identifies the New York counties with the highest overall tax rates. These rates combine levies from counties, cities, towns, villages, school districts, and certain special districts, expressed in dollars per $1,000 of full market value.

Schoharie County recorded the highest rate among the listed counties at $34.00, followed by Livingston County at $33.80 and Cattaraugus County at $33.70. Other high-rate counties include Steuben, Chemung, Sullivan, and Orange. All counties on this list exceed the statewide average rate of $27.70 (excluding New York City).

The most recent official countywide rankings are based on 2021 data, as the Tax Department’s series for overall full-value tax rates currently runs from 2012 to 2021. While the Comptroller publishes 2025 data at the individual municipality level, a 2025 countywide rollup has not yet been published.