The Broome County property tax rate for 2026 runs from about $5.08 per $1,000 of assessed value in Vestal to $183.05 per $1,000 in Union for the county portion alone. That enormous spread does not mean Union residents pay 36 times more county tax than their neighbors. Each town assesses property at a different fraction of market value, and New York applies equalization rates so the county levy lands proportionally on comparable homes. Your full bill then adds separate charges from your town or city, your school district, and any special districts for fire, sewer, water, or lighting.
Why the Rate Per $1,000 Varies So Much
Two numbers drive every tax bill: the assessed value your local assessor put on your property, and the rate each taxing jurisdiction sets. Multiply the assessed value by the rate per $1,000 and you have the tax owed to that jurisdiction. Repeat for every layer that taxes your parcel, and you have your total.
Assessed value is not the same as market value. Some Broome County municipalities assess at full market value; others assess at a fraction. A town assessing at 50 percent would list a $200,000 home at $100,000 on the rolls. To keep that from distorting how the county levy is split among municipalities, New York’s Office of Real Property Tax Services calculates equalization rates each year under Real Property Tax Law Section 1200. The rates convert each municipality’s assessments to a common full-value standard.
That is why a town assessing at a low percentage of market value shows a high rate per $1,000, while a town assessing near full value shows a much lower one. The dollar amount owed on two homes with identical market values in different towns should be roughly comparable once the math works out.
2026 Rates for Broome County Municipalities
The Broome County Real Property Tax Service Agency publishes updated rates each year. The 2026 figures below are expressed per $1,000 of assessed value and cover the county levy and major municipal charges only. Your actual bill will also include school taxes and any special district charges.
City of Binghamton
Binghamton uses a split tax roll separating residential (homestead) from commercial (non-homestead) property. For 2026:
- County rate: $9.68 per $1,000
- City homestead: $22.46; non-homestead: $41.63
- Binghamton City School District homestead: $33.69; non-homestead: $48.11
A city homeowner therefore faces a combined county, city, and school rate above $65 per $1,000 before special districts.
Selected Town Rates
These are 2026 county rates per $1,000, with town general and highway charges where available:
- Vestal: $5.08 county, plus $2.34 general town and $1.06 highway
- Barker: $7.10 county, plus $1.10 highway
- Kirkwood: $9.36 county, plus $1.16 general and $1.48 highway
- Town of Binghamton: $10.69 county, plus $0.88 general and $1.85 highway
- Conklin: $11.04 county, plus $2.39 general and $2.26 highway
- Colesville: $92.41 county, plus $38.33 highway
- Union: $183.05 county, plus $27.02 general townwide and $43.44 highway
Union and Colesville’s assessment levels sit far below market value, which inflates their per-$1,000 figures. Multiply each rate by the proportionally lower assessed value and the county tax on comparable properties converges. Special district charges still vary considerably by location. The complete 2026 list for every municipality and special district is posted on the Broome County Real Property Tax Service Agency website.
The Other Layers on Your Bill
Your tax bill is really several bills in one. The county levy pays for regional services like the sheriff’s department, social services, and county roads. Your town or city levy covers local highway maintenance and general government. Special districts handle fire protection, street lighting, sewer, water, and drainage, each with its own rate that applies only to properties inside the district.
School districts usually account for the largest share. Outside of New York’s five largest cities, each school district is an independent taxing authority with its own voter-approved budget.
Exemptions That Reduce What You Owe
Several programs can lower your bill. Missing the application deadlines is one of the most expensive mistakes homeowners make.
STAR (School Tax Relief)
STAR reduces school taxes on an owner-occupied primary residence. Basic STAR is available if household income is $250,000 or less for the exemption that reduces your school tax bill directly, or $500,000 or less for the credit paid by check. Homeowners who bought after 2015 receive the credit version. Enhanced STAR is available at age 65 or older with household income of $110,750 or less. Starting in 2026, the state Tax Department automatically notifies local assessors when a Basic STAR recipient turns 65, so the upgrade should happen without a separate application in most cases.
Senior Citizens Exemption
Separate from Enhanced STAR, some Broome County municipalities offer an additional “aged” exemption that reduces the assessed value by 5 to 50 percent depending on income. In the Town of Binghamton, it is available to seniors with gross income up to $31,500, and the application deadline is March 1. Each municipality sets its own income limits and whether to participate, so check with your local assessor.
Veterans Exemptions
New York offers the Alternative Veterans Exemption for wartime veterans using the property as a primary residence, the Eligible Funds Exemption for property purchased with military pensions, bonuses, or insurance proceeds, and the Cold War Veterans Exemption. The general filing deadline is March 15, with benefits taking effect the following July 1.
When Bills Are Due and What Late Costs You
County and town tax bills go out in early January in most Broome County communities. Payment deadlines vary by municipality, but you generally have through the end of January to pay without penalty. School tax bills are mailed in early September with a 30-day interest-free window.
Once you miss the deadline, interest starts. New York’s statutory floor is 12 percent per year, roughly 1 percent per month, and the actual rate is tied to the state’s underpayment interest rate and recalculated each July. In practice the rate often runs higher than 12 percent. Interest is charged for each month or partial month the balance remains unpaid.
Partial Payments
Broome County administers an installment program. Under Real Property Tax Law Section 928-a, a municipality can authorize its collecting officer to accept partial payments once the governing body passes a resolution. Where taxes are collected by a county official, which applies to many Broome County communities, the county holds sole authority over the program. A service charge of up to $10 may apply to each partial payment. Interest and penalties then accrue only on the unpaid balance, but the lien on your property remains until the full amount is paid.
If You Don’t Pay
Unpaid property taxes become a lien on your property. If the debt is not resolved, the county can start a tax foreclosure. Under Real Property Tax Law Section 1124, the foreclosure notice must give you at least six months from the date of the first published notice to redeem the property by paying all delinquent taxes, interest, and fees. Miss that window and you can lose the property at auction.
Challenging Your Assessment
If your assessed value exceeds what you could realistically sell the property for, after adjusting for the municipality’s equalization rate, you can file a formal complaint. New York does not require municipalities to reassess on any set schedule, so assessments routinely lag the market in either direction.
File Form RP-524 (Complaint on Real Property Assessment) with your local Board of Assessment Review by Grievance Day, which falls on the fourth Tuesday in May in most communities. Confirm the date with your assessor, because some towns set a different schedule. Bring evidence: comparable sales, a recent appraisal, or anything showing the assessment exceeds market value.
If the board denies the complaint, owner-occupied residential property can go to Small Claims Assessment Review (SCAR), a simpler and cheaper path than court. The filing fee is $30 and the case is heard by a hearing officer. The alternative is a Tax Certiorari proceeding in state court, which usually involves an attorney and is better suited to commercial property or large-value disputes.
Looking Up Your Parcel
The Broome County Real Property Tax Service Agency maintains several online tools. Image Mate Online, reached through the county’s GIS and Mapping Services portal, provides assessment data, tax maps, and property photographs. The GIS Parcel Mapper lets you search by address or Section-Block-Lot (SBL) number for parcel boundaries and assessment details. Paid tax receipts are at taxlookup.net. All of these, along with downloadable tax map PDFs and agency contact information, are posted at broomecountyny.gov/realprop.