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 se

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