The Top Taxed Upstate New York Cities in 2024

Property taxes are often a significant concern for residents, and a recent report sheds light on which cities in New York State have the highest property tax rates in 2024.

According to data from the state Comptroller’s Office, the city of Fulton in Oswego County has claimed the top spot for the highest full-value property tax rate among cities in Central New York, with a rate of $18.55 per $1,000 of the city’s taxable value. This places Fulton at the third position statewide, following Elmira in Chemung County at $19 and New York City at $24.88.

Several other cities in Upstate New York have also made it into the top 10 list for highest property tax rates, including Binghamton, Jamestown, Little Falls, Ogdensburg, Gloversville, Geneva, and Niagara Falls.

The full-value tax rates provided in the report reflect the total levy in each city per $1,000 of the full taxable value of all property within the city. It is important to note that these rates may not directly correspond to what residents see on their tax bills. The metric serves as a measure of the overall property tax burden in each city. The rates are calculated based on full property valuations rather than assessed values, making them generally comparable across cities, as noted by the Comptroller’s Office.

While high full-value tax rates may indicate significant tax burdens, they are also influenced by property values in each location and corresponding spending levels.

Areas with lower property values tend to have higher full-value tax rates compared to those with higher values, as a higher rate is needed to generate the same amount of revenues in a low-value area as a lower rate would in a high-value area.

In 2024, the city of Syracuse reported a full value tax rate of $7.58, ranking 44th statewide out of 61 cities for which data was available from the Comptroller’s Office.

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These tax rates don't automatically point to overspending. They actually show how property values and revenue generation play a role in each community's tax situation.