Publication Date



Economic Development, Government


The New York State Office of Real Property Services (“NYSORPS”) has stated that “New York's property tax system is, arguably, the most complex and confusing in the country.” NYSORPS data show that there are 1,133 distinct assessing units in New York State, as contrasted with 59 in California. Only the State of Michigan has more assessing units than New York State. In Erie County, thirty (30) municipal governments consisting of cities, towns and villages assess real property. For many years, NYSORPS has been encouraging local governments across the state to consider terminating their assessment functions and utilizing other, more efficient potentialities, including countywide assessment. Recently, elected state leaders have joined this movement.