The city of Elmira in Chemung County had the highest full value property tax rate in Upstate New York in 2025 and the second-highest rate in the state overall, according to state data.
Elmira’s full value tax rate of $18.49 per 1,000 of the city’s full taxable value was behind only New York City’s rate of $25.73 for No. 1 statewide. The highest-ranking city in Central New York was Fulton in Oswego County at $17.13.
Syracuse was No. 41 in New York in 2025 with a full value tax rate of $8.08.
Other Upstate New York cities in the top 10 included Jamestown, Dunkirk, Binghamton, Ogdensburg, Little Falls, Gloversville and Utica.
The numbers all come from the state Comptroller’s Office.
You can see details of 2025 full value tax rates in New York cities in the table below. If you can’t see the table, click here to open it in a new window.
The full value tax rates in the table reflect the total levy in each city per $1,000 of the full taxable value of all property in the city. They’re not the same as the rates you’ll see on your tax bill.
The metric helps measure the overall property tax burden in each city. The rates are based on full property valuations, not assessed values, so they are generally comparable across cities, the comptroller’s office says.
High full value tax rates don’t mean a city is spending wildly. The rates reflect property values in each place in addition to spending levels.
Communities with low property values often have higher full value tax rates than those with greater property values. That’s because it takes a higher rate in low-value places to raise the same amount of money a smaller rate would in a spot with higher values.
The state comptroller also publishes data on full value tax rates in towns, rates in counties and the rates for villages.
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