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…