Overlapping Real Property Tax Rates and Levies
Frequently Asked Questions:
Real property tax-related information is presented in three Excel spreadsheets. The Overlapping Real Property Tax tables are a reference tool for taxpayers, government leaders, local officials, policy makers and all those interested in examining the role real property taxes play in financing local government operations.
The Tax Levies Detail table presents real property taxes and assessments levied at the city, town, and village levels for county, municipal (city, town, and village), fire, special district, and school district purposes. A table is organized so the user can see the overall taxes levied in any individual city or town, and also provides a breakout by county to allow the user to do regional analyses.
The Tax Rates table shows real property tax rates imposed in cities, towns, and villages for county, municipal (city, town, and village), school district, and special district (including fire) purposes. Rates per $1000 of both assessed value and full value are presented, and aggregate rates are provided to convey the full tax burden within each municipality. Full value tax rates enable the user to compare tax rates across localities, both in the aggregate and for individual components (county, city/town/village, school districts, and special districts as applicable.)
The School District Component Tax Data table lists the school districts operating within each city and town and provides tax levy, taxable assessed and full values, and tax rates per $1000 of both taxable assessed value and full value for the various parts of the school districts within each city and town. The table also shows the percentage of a school district that is located within a particular city or town, and the percentage of a city or town that is located within a specific school district.
You can find more explanation of the data presented in the Overlapping Real Property Tax tables under the heading "Supplemental Information Per Year".
There are quite a few improvements in the tables. All three are now presented in a user-friendly, exportable Excel format to provide data users with spreadsheet functionality and more flexibility and choice as they examine and work with the information.
- The year refers to the fiscal year for which each locality's tax was levied, identified by the calendar year in which it ends. Different local governments may have different endings of their fiscal years. For example, the fiscal years of all counties, towns and fire districts are calendar years, and end December 31st. Most villages have fiscal years ending May 31st, but there are exceptions. Most cities have fiscal years ending December 31st, but, again, there are exceptions, most notably the Big 5 cities (Buffalo, Syracuse, Rochester, Yonkers, and New York City). All school districts have fiscal years ending June 30th.
- By contrast, the New York State Office of Real Property Services identifies data according to the year in which the assessment roll used for the levy of taxes is established, not by the fiscal year for which taxes are imposed. The assessment roll year is generally the year prior to the fiscal year or tax levy year.
Tax levy and tax rate data for cities and villages is obtained from the Constitutional Tax Limit forms filed by localities with this office. County, town and special district information is obtained from Schedules of Real Property Taxes and Assessments (MA-144) filed by counties with this office. School district tax information is obtained from the New York State Office of Real Property Services.