Property tax rates in Tompkins County depend on where the parcel sits. For the 2025 tax year, the county levy alone runs about $4.80 per $1,000 of assessed value, and once town or city levies are added, combined rates range from roughly $7.40 per $1,000 in parts of Lansing to over $16.75 per $1,000 in the City of Ithaca before school taxes are billed. Because the county assesses every property at 100% of market value, those rates apply directly to what your home would sell for.1Tompkins County. Final 2025 Tax Rates
How the Rate Is Applied to Your Home
New York’s Real Property Tax Law requires each assessing unit to assess property at a uniform percentage of value, and Tompkins County holds that percentage at 100%.2New York State Senate. New York Real Property Tax Law RPT 305 Your assessed value should closely match current market value, and every parcel is reassessed annually to keep pace with the market.3Tompkins County. How Assessments Work in Tompkins County
The math is simple. Assessed value is multiplied by the tax rate, expressed as dollars per $1,000. A home assessed at $300,000 in a jurisdiction with a combined rate of $10.00 per $1,000 owes $3,000 from that levy. Each jurisdiction’s rate is set by dividing its budget levy by the total taxable assessed value inside its boundaries.3Tompkins County. How Assessments Work in Tompkins County
A single parcel can fall under four or more overlapping taxing authorities. The county levy hits every taxable parcel. The town levy funds roads and local services. Properties inside Ithaca pay a city levy in place of a town levy. Village residents pay an additional village tax. School districts bill separately in the fall, and school taxes are often the largest single line on a Tompkins County bill. Fire, water, sewer, ambulance, and library districts each add their own charges depending on where the parcel sits.
Current Rates by Municipality
The figures below are the Final 2025 Tax Rates, based on the July 2024 assessment rolls. All are per $1,000 of assessed value and exclude school district taxes. Rates for 2026 are typically finalized in late December.1Tompkins County. Final 2025 Tax Rates
- City of Ithaca: about $11.95 city + $4.80 county = roughly $16.75 combined. On a home assessed at $350,000, that is about $5,861 in city and county taxes alone.
- Town of Ithaca (outside villages): about $2.09 town + $4.80 county = roughly $9.21 combined.
- Dryden (outside villages): roughly $9.59 combined, with a town portion near $4.80.
- Lansing (outside villages): roughly $7.40 combined, the lowest total in the county.
- Ulysses: town rate of about $1.11, one of the lowest, though water district charges apply separately.4Town of Ulysses. 2025 Tentative Budget
- Caroline: town general rate about $4.86, among the higher town-level rates.
Differences between towns reflect the size of each budget relative to total taxable assessed value inside the town, not the quality of services provided.
Special District Charges That Add to the Bill
Fire protection, water, sewer, ambulance, and library districts can each add a per-thousand charge or a flat benefit assessment.5New York State Assembly. The Legal Framework for Providing Local Government Services These charges are not included in the town and county rate tables and catch some new homeowners off guard. In Ulysses, the 2024 budget listed water district charges ranging from $30 to over $600 per parcel depending on the district.6Town of Ulysses. Town of Ulysses 2024 Preliminary Budget Before buying a property, request a copy of the prior year’s actual tax bill rather than relying on published rate tables.
Exemptions That Reduce What You Owe
Several exemptions can meaningfully cut a Tompkins County tax bill, and the most common ones go unclaimed simply because homeowners don’t know to apply. An exemption reduces assessed value (or provides a direct credit), so missing one means overpaying every year until you file.
STAR (School Tax Relief)
Basic STAR is available to owner-occupied primary residences with a combined household income of $500,000 or less for the STAR credit, or $250,000 or less for the STAR exemption. There is no age requirement. Enhanced STAR is available to homeowners 65 and older with household income of $110,750 or less for the 2026–2027 school year, and the savings are roughly double the basic benefit. New homeowners register for the STAR credit through the New York State Department of Taxation and Finance rather than through the town assessor. Corporations, partnerships, and LLCs are not eligible unless the property is a farm dwelling.7New York State Department of Taxation and Finance. STAR Eligibility
Senior Citizens Exemption
Separate from Enhanced STAR, New York law allows each county, city, town, village, and school district to offer a senior citizens exemption that reduces assessed value by up to 50%. You must be 65 or older, and your income must fall below a locally set threshold that can run anywhere from $3,000 to $50,000 depending on what the jurisdiction adopted. A sliding-scale option in some municipalities provides smaller reductions (5% to 20%) for seniors slightly over the local cap, with the highest sliding-scale threshold reaching $58,400.8New York State Department of Taxation and Finance. Senior Citizens Exemption The Tompkins County Assessment Department can confirm the income limits your municipality has adopted.
Veterans Exemption
New York’s alternative veterans exemption reduces assessed value in tiers. Veterans who served during a designated period of war receive a 15% reduction. Combat zone service adds another 10%, and a service-connected disability adds a further reduction equal to half the VA disability rating percentage. Each taxing jurisdiction sets its own maximum dollar caps on those reductions, so actual savings depend on location within the county.9New York State Department of Taxation and Finance. Alternative Veterans Exemption The property must be your primary residence, and you file with the local assessor.
Payment Deadlines and Penalties
Town and county tax bills are mailed no later than December 31 and are due by January 31 without penalty.10Town of Ithaca. Town of Ithaca – Town and County Taxes City of Ithaca bills go out on the same schedule, in the same envelope as the county bill. School district taxes follow a separate calendar, with bills typically mailed at the beginning of September and deadlines that vary by district.11New York State Department of Taxation and Finance. Property Tax Calendar
Penalty structures depend on the collecting jurisdiction. In the Town of Ithaca, a 1% penalty applies to town and county taxes paid in February, rising to 2% in March.10Town of Ithaca. Town of Ithaca – Town and County Taxes The City of Ithaca imposes a 5% penalty starting in February, with an additional 1% added each month through October. City taxes unpaid by October 1 become delinquent and trigger a 15% penalty.12City of Ithaca. City Taxes Those penalties apply regardless of whether you received the bill on time.
Prolonged nonpayment leads to tax foreclosure. Under Article 11 of the Real Property Tax Law, the county can initiate an in rem foreclosure proceeding against parcels with unpaid tax liens.13New York State Senate. New York Real Property Tax Law Article 11 – Procedures for Enforcement of Collection of Delinquent Taxes Before that step, the county issues a public notice identifying each affected parcel and its outstanding balance.14New York State Senate. New York Real Property Tax Law RPT 1124 – Public Notice of Foreclosure
Challenging Your Assessment
If your assessed value looks too high, New York law gives you a formal process to contest it. The annual deadline is Grievance Day, which in most Tompkins County towns falls on the fourth Tuesday in May. In 2026, that date was May 26.15New York State Department of Taxation and Finance. Grievance Procedures Miss it and you lose the right to administrative or judicial review of the assessment for that year.
To file, complete Form RP-524 (Complaint on Real Property Assessment) and submit it to your town’s assessor or Board of Assessment Review by Grievance Day. The board holds hearings where you can present evidence. The strongest cases include recent comparable sales in your neighborhood, an independent appraisal, or documentation of property conditions that reduce value. Bringing no supporting evidence usually means the board denies the reduction. If the outcome still seems wrong, you can pursue a Small Claims Assessment Review proceeding in state court.15New York State Department of Taxation and Finance. Grievance Procedures Before filing formally, contact the Tompkins County Assessment Department. Assessors sometimes correct errors or adjust values when shown new information without requiring a hearing.