New York County, New York property tax

ACS 5-year median real estate taxes paid (table B25103) divided by ACS 5-year median value of owner-occupied housing units (table B25077), county-wide. This is a ratio of two independently estimated medians — not the median of the ratio, and not a rate any parcel is billed. It reflects the actual mix of overlapping districts, exemptions and assessment caps as experienced by owner-occupants, and it lags: a 5-year sample centres about two and a half years before its end date.

Layer 1 of the county property-tax corpus: a MEASURED baseline from ACS 2020-2024 5-year, not a published rate. No statutory rate, assessment ratio or exemption has been collected for these counties yet, so nothing here should be read as what a particular property would be billed.

A nominal New York tax rate is not a rate. RPTL §305(2) requires only internal uniformity, and ORPTS states the lawful fraction "can be five percent, ten percent, 50 percent, or any other percentage not exceeding 100 percent" — so a rate is meaningless without that municipality's level of assessment. Worse for a county-keyed dataset, the county levy is apportioned by equalization, which makes the county tax rate a different number in every town of the same county. Carry the FULL-VALUE tax rate, which is the equalization-corrected measure, and never a nominal one. Note also the two distinct ORPTS ratios: the EQUALIZATION RATE is all-property and apportions levies, while the RESIDENTIAL ASSESSMENT RATIO is residential-only and is used to contest an individual assessment. They diverge wherever a municipality assesses commercial property closer to market than residential, and using the wrong one biases a residential effective rate. Unresolved, and the reason this record is provisional: Nassau County publishes two irreconcilable sets of assessment ratios on one page (0.1%/1% in one place, 0.060%/0.062%/0.675% in another) without explaining the difference; New York City's Class 2/3/4 target of 45% could not be confirmed from a primary source, and even the confirmed 6% Class 1 target is administrative discretion under RPTL §1805 rather than a statutory number, so it can change without legislation; nyc.gov returns 403 to every automated request, so all NYC rate figures here are second-hand; and the ORPTS list of §1903 homestead adopters (12 cities, 17 towns, 18 villages) was last refreshed in August 2021 while adoption and rescission are both by simple local law.