Rate Breakdown

Property taxes in Westchester County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Westchester County

In Westchester County, property taxes are determined by two primary factors: the assessed value of your property and the local tax rates (often referred to as millage or tax rates). Assessments are conducted by your local municipality—not the county itself—to determine the "full market value" of your property. Once the assessment roll is finalized, local taxing jurisdictions, including school districts, county government, and municipal governments, set their budgets. The tax rate is calculated by dividing the total amount of money needed by the taxing jurisdiction by the total taxable assessed value of all properties in that jurisdiction. Because Westchester features a complex web of overlapping school districts and special districts, tax rates can vary significantly even between neighboring homes.

Available Exemptions

New York State offers several property tax exemptions designed to provide relief to specific groups of homeowners. These exemptions reduce your taxable assessment, thereby lowering your overall tax bill. Key exemptions include:

• STAR (School Tax Relief): Available to most primary residence owners. The Basic STAR is for households with incomes under $500,000, while the Enhanced STAR provides larger savings for seniors (age 65+) who meet specific income requirements.
• Senior Citizens Exemption: A partial exemption for seniors with limited income. Eligibility requirements, including income caps, vary by municipality.
• Disability Exemption: Available to homeowners with documented disabilities who meet specific income thresholds.
• Veterans Exemptions: Several programs exist for wartime veterans, Cold War veterans, and those with service-connected disabilities.

It is crucial to file your applications with your local assessor’s office by the annual deadline, typically March 1st (Taxable Status Day) for most Westchester municipalities.

Payment Schedule & Deadlines

Westchester County operates under a multi-tiered tax collection system. Generally, property taxes are split between county/town/special district taxes and school district taxes. County and town taxes are typically due in the first half of the year, while school taxes are billed in the late summer or early autumn. Many municipalities offer the option to pay in installments, though this may incur a small administrative fee. Failure to pay by the established deadlines will result in the accrual of interest and penalties, which increase monthly. Persistent delinquency can eventually lead to the placement of a tax lien on your property, which could lead to foreclosure proceedings.

Appealing Your Assessment

If you believe your property has been over-assessed, you have the right to challenge it. The process begins with an informal review with your local assessor. If you are unsatisfied with the outcome, you may file a formal grievance with the Board of Assessment Review (BAR) during "Grievance Day," which usually falls in June. To succeed, you must provide evidence that your assessment is unequal or excessive, typically through a professional appraisal or data showing comparable sales of similar homes in your neighborhood. If the BAR denies your appeal, you may pursue further action through Small Claims Assessment Review (SCAR) or a tax certiorari proceeding.