State guide · NY
New York sales tax and property tax
A 4% state rate that almost nobody pays alone, a clothing exemption that depends on the county, and some of the highest property tax bills in the country.
Facts read on official New York pages on · Checked by Radif Partners · How we calculate
- State sales tax
- 4%
- Local sales taxes
- Yes, by address
- Groceries
- Exempt from the state rate
- Clothing
- Exempt under $110 an item
- Median property tax
- $6,542
- Effective property rate
- 1.45% · #5 of 51
New York charges a 4% state sales tax, but every county and several cities add their own rate, and sales inside the Metropolitan Commuter Transportation District carry an extra 0.375%, so the rate at the register is the state part plus a local part that depends on where the goods are delivered. Food sold by grocery stores is exempt, while candy, prepared food and heated food are taxed. Clothing and footwear under $110 an item escape the state tax, but the county or city part still applies unless that locality has chosen to exempt them too: a $95 shirt owes $0.00 of state tax and a $120 coat owes $4.80. On property, New York ranks 4 of 51 for the median bill, $6,542 a year on a median home of $449,800 (Census ACS 2024), and the STAR program is the main relief for owner-occupants.
Total to pay
$104.00
Sales tax $4.00 · 4% of the price
| Price before tax | $100.00 |
| State tax · 4% | $4.00 |
| Local tax · 0% | $0.00 |
| Total | $104.00 |
Rule applied: general state rate. Exact local rate for an address: New York rate lookup. How this is calculated.
Sales tax in New York
The structure is simple to describe and hard to memorise. The state takes 4% on taxable sales everywhere; every county, New York City itself and several other cities set their own local rate on top; and in the Metropolitan Commuter Transportation District around the city, a 0.375% surcharge is added again. Because New York taxes at the point of delivery, a laptop shipped to an apartment in Brooklyn and the same laptop shipped to a cabin in the Adirondacks are taxed at different combined rates even when the seller is the same. The Tax Department's own rate page lists every locality and links the address lookup, which is the only reliable way to get the local part right.
Two rules trip up visitors more than the rate itself. The first is the clothing threshold, which works per item, not per receipt: five shirts at $38 each are all under the limit, even though the bill is $190. At $110 and above, the whole price is taxed, not just the part above the limit, unlike Massachusetts or Rhode Island. The second is food: groceries are exempt, but a hot rotisserie chicken, a sandwich made to order or anything eaten in the store is taxed like a restaurant meal. Choose “Clothing” or “Groceries” in the calculator above to see the rule applied to your amount, and type your county's local rate if you know it.
What the state charges, item by item
| Item | State rate | Local tax | Rule |
|---|---|---|---|
| Most goods | 4% | yes | Statewide rate of 4%, plus local taxes imposed by counties, cities or school districts, plus a 0.375% Metropolitan Commuter Transportation District (MCTD) rate on taxable sales made within the MCTD. Combined rates vary by county and by city. |
| Groceries (food for home) | 0% | no | Food and food products sold by food stores are generally exempt; food sold heated, for consumption on the premises, or prepared by the seller and ready to eat is taxable. Candy and confectionery are taxable. |
| Clothing | 0% under $110, then 4% | yes | Clothing and footwear sold for less than $110 per item or pair are exempt from the 4% state tax. The local tax applies unless the county or city has elected to provide the exemption; the 0.375% MCTD tax is exempt only in MCTD localities that elected the exemption. Localities may change their election only on March 1 of each year. |
| Prescription drugs | 0% | no | |
| Hotel and short-term rental occupancy | see note | State and local sales tax applies when the rental rate is more than $2.00 per day; in New York City a $1.50 per unit per day fee is added. Guests staying at least 90 consecutive days (180 days for the New York City local tax) are permanent residents and owe no sales tax. |
Local sales taxes
Levied by counties, cities and school districts; additional 0.375% MCTD rate in the Metropolitan Commuter Transportation District. Find the exact combined rate for an address with the official New York lookup, then type the local part into the calculator above.
Sales tax holidays in 2026
No 2026 sales tax holiday was found on the official New York pages read on October 5, 2026.
Worth knowing about New York sales tax
- New York's sales tax is a destination tax: the point of delivery determines the rate collected, and sales delivered outside New York State are exempt. source
- The clothing exemption is per item, not per purchase: five items each under $110 totalling $190 are all exempt from the state tax. source
- Costumes, rented formal wear, jewelry, watches, sport helmets, ice skates and fielders' gloves do not qualify for the clothing exemption, even under $110. source
- Both prescription and nonprescription drugs and medicines used to treat or prevent illness are exempt from sales tax, as are contraceptive products. source
- Snack items such as potato chips, pretzels and cookies are exempt when sold by food stores, but become taxable if sugar-, chocolate- or candy-coated. source
Property tax in New York
The state of New York does not collect property tax at all. Counties, cities, towns, villages, school districts and special districts levy it, and school districts take the largest share. Assessments are local too: a town can assess at full market value or at a uniform fraction of it, so a bill that says $27,000 of assessed value may describe a $100,000 house in a town assessing at 27%. That is why comparing mill rates between two New York towns tells you little until you also compare their levels of assessment.
At the median, owners paid $6,542 a year, 1.45% of the home's value. On a $400,000 house that typical rate gives about $5,816, though Long Island, Westchester and the suburbs of upstate cities sit well above it and New York City's own property tax classes work differently. STAR, the School Tax Relief program, reduces the school portion of the bill for owner-occupied primary residences; new homeowners now receive it as a credit check from the Tax Department rather than as an exemption on the bill, and they must register for it. Seniors can also qualify for Enhanced STAR and, where the locality offers it, for the senior citizens exemption, which can cut the taxable assessment by up to half.
Property tax on a home in New York
Typical bill per year
$6,540
| Per month | $545 |
| Median effective rate in New York | 1.45% |
| Median bill paid | $6,542 |
Census median ratio; your county, city and school district set the real levy.
| Census figure | New York |
|---|---|
| Median home value (owner-occupied) | $449,800 |
| Median real estate taxes paid | $6,542 |
| with a mortgage | $6,877 |
| without a mortgage | $6,038 |
| Effective rate (tax ÷ value) | 1.45% |
| Rank by effective rate (1 = highest) | 5 of 51 |
| Rank by median bill | 4 of 51 |
How the taxable value is set
The local assessor estimates market value; assessments may be at 100% of market value or at a uniform fraction of it (level of assessment) set by each municipality, e.g. $100,000 market value x 27% level = $27,000 assessment. Only real property is taxed: New York has no personal property tax. Who levies the tax: local only: counties, cities, towns, villages, school districts and special districts; the state itself does not collect property tax. School districts are the largest users of the property tax.
Payment calendar: No single statewide due date. In most communities school tax bills are mailed at the beginning of September and municipal and county bills at the beginning of January; payment deadlines vary by school district and municipality.
Other property tax relief
- Senior citizens exemption. Local option: reduces the taxable assessment of a qualifying senior (65+) home by up to 50%; each locality sets the income limit between $3,000 and $50,000, with sliding-scale options up to $58,400. Applications are generally due March 1 to the assessor. source
- Veterans, disabilities and agricultural exemptions. Partial exemptions for veterans and persons with disabilities, and agricultural exemptions; most are offered at the local option of the municipality, county or school district. source
Worth knowing about New York property tax
- Enhanced STAR income limit: $110,750 for 2026 benefits and $113,550 for 2027 benefits, counting only resident owners and their resident spouses. source
- Since 2026 only one resident owner must be 65 by December 31 for Enhanced STAR, and STAR exemption recipients are upgraded automatically when they turn 65. source
- The STAR credit (a check or direct deposit) can rise by up to 2% a year, whereas STAR exemption savings cannot exceed the prior year's savings. source
- Key assessment dates in most communities: Taxable Status Date March 1, tentative roll May 1, Grievance Day on the fourth Tuesday in May, final roll July 1. source
- Outside New York City, schools levied 62% of local property taxes, counties 17% and towns, special districts, cities and villages the rest (fiscal years ending 2009, latest figures published by the Tax Department). source