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Updated 2025 Tax Year

Livingston County
Property Tax Guide

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

9 Official Sources
8 min read
Quick Facts
Tax Rate
$6.93 per $1,000 assessed value (county only), effective rates 1.2%-1.8% vary by district
Exemptions
5+ Available
Section 1

How Property Tax Works

Property taxes in Livingston County, New York fund essential local services including schools, county government operations, fire protection, and municipal services. The county's property tax system operates on assessed values rather than market values, with the current county tax rate set at $6.93 per $1,000 of assessed property value for the 2025 tax year. However, property owners pay multiple tax components beyond just the county levy, including school district taxes, town/city taxes, and special district assessments.

Effective property tax rates in Livingston County typically range from 1.2% to 1.8% of market value, depending on your specific location within the county and the special taxing districts that serve your property. The variation occurs because Livingston County contains 17 towns, multiple school districts, fire districts, and other special assessment districts, each with their own tax rates. Property owners should expect their total annual tax bill to reflect the combined rates from all applicable taxing jurisdictions that provide services to their property.

Section 2

What Makes Up Your Tax Bill

ComponentRate per $1,000Description
County Tax$6.93Base county services and operations (2025 levy year)
School District TaxVaries by districtLocal school district operations and capital costs
Town/Municipal TaxVaries by municipalityTown government services across 17 towns
Fire District TaxVaries by districtFire protection and emergency services
Library District TaxVaries by districtPublic library services where applicable
Special Assessment DistrictsVaries by districtWater, sewer, lighting, or other special services

Note: The $6.93 county rate applies to the 2025 levy year. School district taxes typically represent the largest portion of most property tax bills, often 60-70% of the total. Each of Livingston County's towns and special districts sets independent rates annually, so your total effective rate depends on your specific property location and the combination of taxing jurisdictions serving your area.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Livingston 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 Livingston County are additional property tax assessments that occur when there are changes to a property's assessed value during the tax year. The most common triggers include new construction completion, property improvements that increase value, ownership transfers that prompt reassessment, or corrections to previous assessment errors discovered by the assessor's office.

When a supplemental assessment is issued, the additional tax is calculated by applying the current tax rates to the difference between the old and new assessed values. The supplemental tax is prorated based on the number of months remaining in the tax year when the change took effect. For example, if a $50,000 assessed value increase occurs in July (6 months remaining in the tax year), and your combined tax rate is $25 per $1,000, you would owe approximately $625 in supplemental taxes ($50,000 × $25/$1,000 × 6/12 months). Supplemental tax bills are typically issued within 30-60 days of the assessment change and have separate due dates from your regular property tax installments.

Example Calculation

Example 1: $300,000 Market Value Home

  • Assessed Value: $300,000
  • STAR Basic Credit Applied: -$2,000 (school tax portion only, requires application)
  • Net Taxable Value: $298,000 (for school taxes), $300,000 (for other taxes)
  • Combined Tax Rate: ~$23 per $1,000 (estimated)
  • Annual Tax: ~$6,890
  • Monthly Escrow: ~$574

Example 2: $600,000 Market Value Home

  • Assessed Value: $600,000
  • STAR Basic Credit Applied: -$2,000 (school tax portion, requires application)
  • Net Taxable Value: $598,000 (for school taxes), $600,000 (for other taxes)
  • Combined Tax Rate: ~$23 per $1,000 (estimated)
  • Annual Tax: ~$13,770
  • Monthly Escrow: ~$1,148

Example 3: $1,000,000 Market Value Home

  • Assessed Value: $1,000,000
  • STAR Basic Credit Applied: -$2,000 (if income-eligible, requires application)
  • Net Taxable Value: $998,000 (for school taxes), $1,000,000 (for other taxes)
  • Combined Tax Rate: ~$23 per $1,000 (estimated)
  • Annual Tax: ~$22,950
  • Monthly Escrow: ~$1,913

Note: All tax credits require annual application and income eligibility verification. Rates shown are estimates as actual rates vary by specific taxing districts serving each property.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Livingston County require property tax escrow accounts for borrowers with less than 20% down payment, though some lenders mandate escrow regardless of down payment amount. Your lender collects 1/12th of your estimated annual property tax bill with each monthly mortgage payment, depositing these funds into a dedicated escrow account. The lender then pays your property taxes directly to the appropriate tax collectors when bills become due throughout the year.

Property tax payments in Livingston County are typically due at different times depending on the taxing jurisdiction - school taxes are often due in September, while town and county taxes may be due in January. Your lender monitors these various due dates and pays each bill on your behalf. Annually, your lender will provide an escrow analysis statement showing the account activity and any required adjustments to your monthly escrow payment. If your property taxes increase or decrease significantly, your lender will adjust your monthly payment accordingly and may require you to make up any shortage or provide a refund for any surplus over $50.

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 Livingston County for the current fiscal year? A: Due dates vary by taxing jurisdiction. School district taxes are typically due in September, while town and county taxes are generally due in January. Contact your specific tax collectors for exact dates as each municipality sets its own schedule.

Q: What tax credits are available and how do I apply? A: The STAR program provides school tax relief for primary residences (requires annual income verification and application). Senior Citizens Exemptions and Veterans Exemptions are also available but require separate applications with documentation. None of these credits are automatic - you must apply directly with the assessor's office.

Q: How does the Homestead exemption work? A: New York's STAR program serves as the primary homestead benefit, providing school tax credits rather than limiting assessment increases. This is a tax credit that reduces your school tax bill, not an exemption that caps assessed value growth. You must apply annually and meet income requirements.

Q: How often are properties reassessed in Livingston County? A: Assessment schedules vary by town within Livingston County. Some towns reassess annually while others operate on multi-year cycles. Contact your town assessor's office for your specific reassessment schedule and appeal deadlines.

Q: What are the penalties for late property tax payments? A: Late payment penalties vary by tax collector but typically include interest charges of 1-1.5% per month plus potential penalty fees. Some jurisdictions may also charge collection costs or initiate tax lien procedures for severely delinquent accounts.

Q: Can I pay property taxes online? A: Yes, Livingston County provides online payment options through their Tax Payment Portal accessible via the county website. Individual towns and school districts may also offer online payment systems for their respective tax bills.

Q: Why do I receive multiple property tax bills? A: You receive separate bills because different taxing jurisdictions (county, town, school district, special districts) collect their own taxes independently. Each entity sets its own due dates and payment procedures.

Q: What special district taxes might I pay? A: Depending on your location, you may pay fire district taxes, library district taxes, water district assessments, sewer district charges, or lighting district fees. These appear as separate line items on your tax bills and vary by the specific services available in your area.

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