HonestCasa logoHonestCasa
Updated 2025 Tax Year

Jefferson County
Property Tax Guide

Everything you need to know about property taxes in Jefferson County, NY. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
6.9% to 9.4% effective rate (varies significantly by taxing district combination)
Exemptions
6+ Available
Section 1

How Property Tax Works

Jefferson County, New York operates a property tax system that funds essential local services including schools, county government operations, municipal services, and special districts such as fire protection. Property taxes are assessed based on the full market value of real property and are collected to support various taxing jurisdictions within the county. The effective tax rate in Jefferson County varies significantly by location, ranging from approximately 6.9% to over 9.4% depending on the specific combination of taxing districts where your property is located.

The county's property tax system includes multiple components: county taxes (both inside and outside incorporated areas), town taxes, village taxes where applicable, school district taxes, and special district assessments for services like fire protection. Each municipality and special district within Jefferson County sets its own tax rate, which means your total property tax bill depends on the specific services available in your area. The county has implemented a quarterly payment system to help property owners manage their tax obligations throughout the year.

Section 2

What Makes Up Your Tax Bill

Jefferson County Property Tax Rates (Levy Year 2025)

ComponentRateDescription
County Inside6.876585%Base county tax rate for properties within incorporated areas
County Outside6.876585%Base county tax rate for properties outside incorporated areas
Town Wide1.989539%Town-level services tax (varies by town)
Town Outside0.561245%Additional town tax for areas outside village boundaries
Combined Rate (with Special Districts)Up to 9.427369%Total rate including fire districts and other special assessments
Combined Rate (Village)8.866124%Total rate for village properties without special districts

Special District Examples:

  • Adams Center Fire District (FD 201): 1.455816%
  • Smithville Fire District (FD 202): 2.480339%
  • Adams Fire Protection (FP 201): 0.666236%

Note: Actual tax rates vary by specific location within Jefferson County based on the combination of taxing districts serving your property. School district taxes are additional and not included in these county rates.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Jefferson County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Jefferson County are triggered when there are changes to property ownership, new construction, or significant improvements that increase the assessed value of a property during the tax year. These taxes represent the difference between what was originally billed and what should have been billed based on the updated assessment.

Supplemental taxes are calculated by determining the difference between the new assessed value and the previous assessed value, then applying the applicable tax rate for the remaining portion of the tax year. For example, if you complete a $100,000 home addition in September and your tax rate is 8.5%, you would owe a supplemental tax of approximately $212.50 for the remaining three months of that tax year (($100,000 × 8.5%) ÷ 4 quarters). Supplemental tax bills are issued separately from regular property tax bills and have their own due dates, typically 30 days from the date of issuance.

Example Calculation

Example 1: $300,000 Property (Town Outside Village)

  • Assessed Value: $300,000
  • STAR Credit Applied: -$30,000 (school tax portion only, requires application)
  • Combined Tax Rate: 8.866124%
  • Annual Tax: $300,000 × 8.866124% = $26,598
  • Less STAR Benefit: ~$2,400
  • Net Annual Tax: ~$24,198 | Monthly: ~$2,016

Example 2: $600,000 Property (With Fire District)

  • Assessed Value: $600,000
  • STAR Credit Applied: -$30,000 (school tax portion only, requires application)
  • Combined Tax Rate: 9.427369%
  • Annual Tax: $600,000 × 9.427369% = $56,564
  • Less STAR Benefit: ~$2,400
  • Net Annual Tax: ~$54,164 | Monthly: ~$4,514

Example 3: $1,000,000 Property (Village)

  • Assessed Value: $1,000,000
  • Enhanced STAR Credit Applied: -$67,950 (school tax portion, seniors 65+, requires application)
  • Combined Tax Rate: 8.866124%
  • Annual Tax: $1,000,000 × 8.866124% = $88,661
  • Less Enhanced STAR Benefit: ~$5,437
  • Net Annual Tax: ~$83,224 | Monthly: ~$6,935

Note: All tax credits require annual application and are not automatically applied. STAR credits only apply to school tax portions of your bill.

See How Taxes Affect Your Payment

Property taxes are just part of your total monthly cost. Get the full picture.

Calculate Now
Section 5

Escrow & Property Taxes

Most mortgage lenders in Jefferson County require borrowers to establish an escrow account for property taxes, especially when the down payment is less than 20%. Your lender will collect monthly escrow payments as part of your mortgage payment and hold these funds to pay your quarterly property tax bills on your behalf.

With Jefferson County's quarterly payment schedule (due on the 10th of March, June, September, and December), lenders typically maintain an escrow balance equal to 2-3 months of property tax payments as a cushion. Your lender will conduct an annual escrow analysis to determine if your monthly escrow payment needs adjustment based on actual tax bills and any changes in assessed value. You'll receive an escrow statement showing all deposits, payments made on your behalf, and any surplus or shortage that requires payment adjustment. If you pay your mortgage off or refinance, any escrow surplus will be refunded to you, while you become responsible for making direct tax payments to Jefferson County.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Jefferson County for 2026? A: Property taxes are due quarterly on the 10th of March, June, September, and December. Note that Quarter 1 2026 includes December 2025 due to the calendar year transition.

Q: What tax credits are available and how do I apply? A: The main credits include STAR (School Tax Relief) for primary residences, Enhanced STAR for seniors 65+, Veterans Exemptions, and Senior Citizens Exemptions. All credits require annual application through the Jefferson County Real Property Tax Services office. STAR applications are typically due by March 1st.

Q: How does the STAR credit work? A: STAR is a tax credit that reduces your school tax bill only, not your assessed value. Basic STAR provides up to $30,000 in assessed value relief on school taxes, while Enhanced STAR for seniors can provide up to $67,950. You must apply annually and the property must be your primary residence.

Q: When are properties reassessed in Jefferson County? A: Jefferson County conducts periodic reassessments, but there's no set annual schedule. Property owners receive assessment notices and have the right to challenge assessments through the Board of Assessment Review, typically during May and June.

Q: What are the penalties for late payment? A: Late payments incur interest and penalties. After the quarterly due date, interest accrues monthly. Properties with delinquent taxes may eventually face tax lien proceedings and potential foreclosure.

Q: Can I pay my property taxes online? A: Yes, Jefferson County offers online payment options through their official website. You can pay by electronic check or credit card, though credit card payments may include processing fees.

Q: Why do tax rates vary within Jefferson County? A: Your total tax rate depends on which taxing districts serve your property, including your town, village (if applicable), school district, and special districts like fire protection. Rural properties often have different rates than village properties.

Q: How do I apply for a Veterans Exemption? A: Veterans exemptions are available for qualifying military veterans and must be applied for through the Jefferson County Real Property Tax Services office. You'll need to provide military discharge papers (DD-214) and meet specific service requirements.

Q: What triggers a supplemental tax bill? A: New construction, major renovations, property splits, or changes in use that increase your property's assessed value during the tax year will generate a supplemental tax bill for the remaining portion of that year.

Q: Can I appeal my property assessment? A: Yes, you can file a complaint with the Board of Assessment Review if you believe your assessment is incorrect. Appeals typically must be filed by late May, and you'll need evidence supporting your claim that the assessed value exceeds fair market value.

See the Full Picture of Your Home Costs

Property taxes are just one piece of homeownership. HonestCasa helps you understand your total monthly cost and explore safe ways to access your home equity.

Total Monthly Cost

Mortgage + taxes + insurance + HOA

Equity Growth

Track how your equity grows over time

Safe Equity Access

Options for projects or debt payoff

Free • No credit check • 2-minute estimate