New York · 13 counties covered

New York Multifamily Property Tax Underwriting Guide

New York's property tax system varies dramatically by jurisdiction. NYC Class 2 multifamily uses income capitalization and does not reset on sale. Suburban counties like Nassau and Suffolk have among the highest effective rates in the US. Upstate markets assess annually at varying percentages of market value.

Counties with coverage

Albany County
Annual review
Annual market review
Annual assessment; City of Albany and surrounding towns assess independently
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Bronx County
Low
Cyclical hold until revaluation
Annual income-capitalization review; Class 2 AV capped at 8%/yr or 30%/5yr
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Erie County
Annual review
Annual market review
Annual assessment; City of Buffalo and surrounding towns assess independently
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Kings (Brooklyn) County
Low
Cyclical hold until revaluation
Annual income-capitalization review; Class 2 AV capped at 8%/yr or 30%/5yr
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Monroe County
Annual review
Annual market review
Annual assessment; City of Rochester and surrounding towns assess independently
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Nassau County
Annual review
Annual market review
Annual reassessment; Nassau conducts county-wide reviews annually
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New York (Manhattan) County
Low
Cyclical hold until revaluation
Annual income-capitalization review; Class 2 AV capped at 8%/yr or 30%/5yr
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Onondaga County
Annual review
Annual market review
Annual assessment; City of Syracuse and surrounding towns assess independently
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Queens County
Low
Cyclical hold until revaluation
Annual income-capitalization review; Class 2 AV capped at 8%/yr or 30%/5yr
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Richmond (Staten Island) County
Low
Cyclical hold until revaluation
Annual income-capitalization review; Class 2 AV capped at 8%/yr or 30%/5yr
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Rockland County
Annual review
Annual market review
Annual assessment; town-level assessors; high combined rates
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Suffolk County
Low
Cyclical hold until revaluation
Town-level assessment; each of 10 towns sets its own cycle and equalization rate
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Westchester County
Annual review
Annual market review
Annual assessment; municipalities assess at varying fractions of full value
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