New York State County Comparisons 2026: Budgets, Tax Rates, Spending & Workforce Data
View the PDF of the 2026 Report

Saratoga County has published New York State County Comparisons 2026, a comprehensive public reference report that compares key financial and operational measures for all 57 New York counties outside New York City.

The report provides side-by-side county rankings and data on:
• 2025 population estimates
• Adopted or proposed 2026 county budgets
• County spending per capita
• Full-value county property tax rates
• Local sales tax rates
• County sales tax revenue shared with cities, towns and villages
• Residents served per county employee

This report is designed to help residents, taxpayers, policymakers, researchers, and local government officials understand how New York county governments compare in spending, taxation, revenue sharing, and staffing. Each measure is ranked independently, allowing readers to evaluate individual counties and identify statewide patterns.

The analysis was compiled by Saratoga County using publicly available information, including county budget documents, county tax information, U.S. Census Bureau population estimates, and other federal, state and local government sources. The report’s methodology, definitions, sources and data limitations are documented within the publication.

Every year, county governments make decisions that directly affect how much residents pay in property and sales taxes, and how efficiently those tax dollars are spent. It can be difficult for an individual taxpayer to know whether their county’s spending and tax rates are high, low, or typical without something to measure them against.

This report helps provide that comparison by placing all 57 counties side by side, using the same publicly available data sources for every county. The goal is transparency: to give residents in the state a clear, plain-language way to see where a particular county stands relative to its peers.

• Scope: All 57 New York counties outside New York City (the five NYC boroughs are excluded because their budget and tax structure is not directly comparable to the 57 counties covered here).

• Several measures are compared: total population, 2026 county budget, per-capita spending, property and sales tax rates, the share of sales tax revenue counties return to local municipalities, and the ratio of residents to county employees.

• Each table is ranked independently by its own metric, so a county’s position in one table does not necessarily match its position in another. A county can rank differently on spending, tax rates, revenue sharing, and staffing.

• The data reflects each county’s own published 2026 budget documents and the federal, state, and independent sources cited under each table. See the Methodology section at the end of this report for details and limitations.

Population (2025 U.S. Census Estimate)
The most recent official population estimate for each county, used as the baseline for most per-resident calculations in this report.

2026 County Budget
The tentative or adopted total budget released by each county government for the 2026 fiscal year. This is the total amount a county plans to spend on all services — public safety, roads and bridges, health and human services, parks and trails, county infrastructure, and more.

Spending Per Capita
A county’s total 2026 budget divided by its population. This offers a straightforward way to compare how much county government spends, on average, per resident — regardless of the county’s size. On its own, though, it doesn’t indicate whether that level of spending is appropriate or typical, since counties differ in the services they provide directly. For instance, a county that operates a nursing home or hospital may show significantly higher overall spending as a result.

Property Tax Rate
The estimated 2026 full-value county property tax rate, expressed as dollars owed per $1,000 of a property’s equalized assessed value. This is the rate that most directly affects a homeowner’s county property tax bill: the higher the rate, the more a resident pays for a home of the same value. This is for county taxes only – not school or local taxes from towns, cities, villages, or special districts. Those entities set their own property tax rates.

Sales Tax Rate
A county’s local share of sales tax charged on most purchases, on top of the New York State 4% base rate. This local share rate is set by the county and approved by the state legislature. Since many counties have a 4% local share, that would equate to an 8% overall sales tax rate when combined with the state’s 4% base rate, though there are significant variations both higher and lower across the state.

Sales Tax Local Share Percentage
The percentage of county sales tax revenue that a county shares back with its towns, cities, and villages, rather than retaining it for county use. A higher sharing percentage can significantly reduce the property tax burden at the local (town/city/village) level, because those governments can then rely less on property taxes to fund their own budgets. Conversely, a higher sharing percentage means less funding is available for county operations and expenditures.

Residents per County Employee
The number of county residents served, on average, by each county employee. Personnel costs — salaries and benefits — are typically the largest expense in any county budget, so this ratio is one way to compare staffing levels relative to population across counties. This ratio is impacted by the number of services provided, such as if a county operates a nursing home or hospital. These numbers are estimates only and will vary significantly depending on county job vacancies and hiring practices.

• Budgets reflect each county’s most recent tentative or adopted budget as released between September and December; some counties may amend budgets during or after adoption.
• Property tax rates for the current year are estimates only, where a county may not have finalized its rate, based on the county’s own budget documents or the most recent NYS Comptroller estimates.
• All figures were compiled by the Saratoga County Administrator’s Office from the public sources cited under each table. Every effort was made to verify accuracy, but figures are subject to correction as more current or complete information becomes available from individual counties or state agencies.
• Comparisons among counties should be read as general indicators, not precise measures — counties vary in the mix of services they provide directly versus through towns, cities, and special districts, which can affect budget and staffing comparisons.

A county’s total 2026 budget divided by its population. This offers a straightforward way to compare how much county government spends, on average, per resident — regardless of the county’s size. On its own, though, it doesn’t indicate whether that level of spending is appropriate or typical, since counties differ in the services they provide directly. For instance, a county that operates a nursing home or hospital may show significantly higher overall spending as a result.

Ranked from lowest to highest by per-capita spending — all 57 counties outside New York City.

Rank County 2025 Population 2026 Budget Per Capita
1 Saratoga 241,343 $434,081,622 $1,798
2 Monroe 750,506 $1,567,679,468 $2,089
3 Dutchess 300,708 $653,600,000 $2,174
4 Erie 946,741 $2,081,000,000 $2,198
5 Putnam 99,028 $228,360,647 $2,306
6 Tioga 47,453 $109,542,645 $2,308
7 Oswego 118,569 $277,450,464 $2,340
8 Niagara 208,912 $507,254,949 $2,428
9 Chautauqua 124,126 $309,700,000 $2,495
10 Westchester 1,015,743 $2,536,775,099 $2,497
11 Broome 195,736 $489,469,173 $2,501
12 Oneida 226,392 $566,371,904 $2,502
13 Yates 24,547 $61,436,666 $2,503
14 Orange 417,669 $1,046,951,165 $2,507
15 Fulton 52,216 $130,938,914 $2,508
16 Herkimer 59,219 $149,043,501 $2,517
17 Orleans 39,825 $100,261,320 $2,518
18 Rockland 357,397 $913,800,000 $2,557
19 Clinton 78,138 $204,568,456 $2,618
20 Tompkins 104,047 $275,029,658 $2,643
21 Chenango 45,715 $121,388,400 $2,655
22 Washington 59,353 $157,911,257 $2,661
23 Cayuga 74,365 $198,757,813 $2,673
24 Ulster 183,330 $495,999,801 $2,706
25 Otsego 60,589 $167,672,196 $2,767
26 Rensselaer 160,510 $446,000,000 $2,779
27 Suffolk 1,546,090 $4,297,000,000 $2,779
28 Albany 321,225 $902,200,000 $2,809
29 Wayne 91,250 $256,809,468 $2,814
30 Schenectady 162,581 $460,735,115 $2,834
31 Madison 67,120 $191,212,611 $2,849
32 Greene 47,238 $141,858,252 $3,003
33 Steuben 91,855 $276,676,031 $3,012
34 Franklin 46,500 $142,211,063 $3,058
35 Ontario 113,130 $347,150,911 $3,069
36 Columbia 60,168 $186,096,457 $3,093
37 Nassau 1,398,939 $4,400,000,000 $3,145
38 Lewis 26,479 $83,700,000 $3,161
39 St. Lawrence 105,488 $334,200,000 $3,168
40 Delaware 44,305 $141,582,809 $3,196
41 Jefferson 111,540 $362,500,000 $3,250
42 Montgomery 50,046 $163,870,000 $3,274
43 Warren 65,020 $215,742,818 $3,318
44 Allegany 46,800 $160,743,057 $3,435
45 Onondaga 466,584 $1,609,166,657 $3,449
46 Schoharie 30,176 $104,135,737 $3,451
47 Livingston 61,438 $215,146,730 $3,502
48 Genesee 58,416 $205,460,953 $3,517
49 Seneca 32,883 $115,935,000 $3,526
50 Chemung 80,415 $296,474,168 $3,687
51 Schuyler 16,924 $64,029,607 $3,783
52 Essex 36,438 $138,093,071 $3,790
53 Sullivan 80,586 $305,738,103 $3,794
54 Cattaraugus 75,390 $296,790,000 $3,937
55 Cortland 45,850 $182,561,086 $3,982
56 Wyoming 39,741 $202,954,638 $5,107
57 Hamilton 5,006 $29,215,527 $5,836

Statewide average county per-capita spending: $2,720 per resident.
Statewide total 2026 budgets across all 57 counties: $31,060,866,173.

Sources: Population — U.S. Census Bureau Vintage 2025 county population estimates (July 1, 2025).
Budget — tentative/adopted 2026 county budgets released September–December 2025.

Property Tax Rate
The estimated 2026 full-value county property tax rate, expressed as dollars owed per $1,000 of a property’s equalized assessed value. This is the rate that most directly affects a homeowner’s county property tax bill: the higher the rate, the more a resident pays for a home of the same value. This is for county taxes only – not school or local taxes from towns, cities, villages, or special districts. Those entities set their own property tax rates.

Sales Tax Rate
A county’s local share of sales tax charged on most purchases, on top of the New York State 4% base rate. This local share rate is set by the county and approved by the state legislature. Since many counties have a 4% local share, that would equate to an 8% overall sales tax rate when combined with the state’s 4% base rate, though there are significant variations both higher and lower across the state.

Ranked independently from lowest to highest full-value property tax rate — the metric that most directly affects a homeowner’s county tax bill. Each county’s local sales tax rate is shown alongside for comparison as well.

Rank County Property Tax Rate/$1000 Sales Tax
1 Saratoga $1.78 3.00%
2 Orange $2.01 4.13%
3 Suffolk $2.03 4.75%
4 Dutchess $2.10 4.13%
5 Hamilton $2.14 4.00%
6 Ulster $2.20 4.00%
7 Greene $2.26 4.00%
8 Westchester $2.29 4.38%
9 Otsego $2.38 4.00%
10 Putnam $2.39 4.38%
11 Rockland $2.40 4.38%
12 Albany $2.56 4.00%
13 Essex $2.56 4.00%
14 Onondaga $2.93 4.00%
15 Nassau $3.04 4.63%
16 Erie $3.09 4.75%
17 Rensselaer $3.23 4.00%
18 Warren $3.29 3.00%
19 Columbia $3.45 4.00%
20 Herkimer $3.56 4.25%
21 Clinton $3.74 4.00%
22 Yates $3.97 4.00%
23 Delaware $4.03 4.00%
24 Schuyler $4.54 4.00%
25 Oneida $4.60 4.75%
26 Niagara $4.61 4.00%
27 Chemung $4.76 4.00%
28 Franklin $4.78 4.00%
29 Seneca $4.85 4.00%
30 Schenectady $4.86 4.00%
31 Tompkins $4.90 4.00%
32 Wayne $5.07 4.00%
33 Broome $5.08 4.00%
34 Oswego $5.14 4.00%
35 Ontario $5.50 4.00%
36 Washington $5.52 3.00%
37 Jefferson $5.58 4.00%
38 Monroe $5.67 4.00%
39 Fulton $6.00 4.00%
40 Cayuga $6.08 4.00%
41 Steuben $6.09 4.00%
42 Chautauqua $6.17 4.00%
43 Lewis $6.17 4.00%
44 Schoharie $6.29 4.00%
45 Tioga $6.64 4.00%
46 St. Lawrence $6.65 4.00%
47 Livingston $7.18 4.00%
48 Madison $7.24 4.00%
49 Genesee $7.30 4.00%
50 Orleans $8.07 4.00%
51 Cattaraugus $8.15 4.00%
52 Montgomery $8.17 4.00%
53 Wyoming $8.18 4.00%
54 Allegany $9.41 4.50%
55 Sullivan $13.79 4.00%
56 Cortland $14.86 4.00%
57 Chenango $15.92 4.00%

Statewide average property tax rate: $5.21 per $1,000. Statewide average sales tax rate: 4.03%

Sources: Property tax rate — county 2026 budget releases and NYS Comptroller 2025 estimates. 2026 Comptroller estimates are not yet released, so the older numbers are used as a rough comparison. Some counties do not publish their property tax rates, so these numbers and rankings are subject to change.

Sales tax rate — NYS Department of Taxation and Finance, Publication 718 (May 2025).

The percentage of county sales tax revenue that a county shares back with its towns, cities, and villages, rather than retaining it for county use. A higher sharing percentage can significantly reduce the property tax burden at the local (town/city/village) level, because those governments can then rely less on property taxes to fund their own budgets. Conversely, a higher sharing percentage means less funding is available for county operations and expenditures.

Ranked independently from highest to lowest share of county sales tax revenue returned to towns, cities, and villages. A higher share means more revenue flowing back to local governments, which can significantly help to hold down local property taxes. Sales tax sharing agreements are negotiated by each county with their towns and villages or set by state statute.

Rank County Sales Tax Shared Locally
1 Monroe 62%
2 Jefferson 52%
3 Cayuga 49%
4 Saratoga 48%
5 Ontario 46%
6 Cortland 43%
7 Montgomery 42%
8 Erie 41%
9 Niagara 41%
10 Madison 41%
11 Warren 41%
12 Chautauqua 40%
13 Clinton 40%
14 Albany 39%
15 Broome 37%
16 St. Lawrence 35%
17 Fulton 33%
18 Chenango 33%
19 Genesee 33%
20 Rensselaer 32%
21 Columbia 32%
22 Schenectady 31%
23 Tompkins 30%
24 Oneida 28%
25 Herkimer 27%
26 Steuben 27%
27 Cattaraugus 27%
28 Orange 26%
29 Tioga 25%
30 Wayne 25%
31 Onondaga 25%
32 Chemung 25%
33 Westchester 23%
34 Otsego 21%
35 Oswego 20%
36 Dutchess 17%
37 Ulster 15%
38 Schuyler 11%
39 Schoharie 7%
40 Orleans 6%
41 Rockland 6%
42 Washington 6%
43 Nassau 6%
44 Livingston 5%
45 Essex 5%
46 Putnam 0%
47 Yates 0%
48 Suffolk 0%
49 Franklin 0%
50 Greene 0%
51 Lewis 0%
52 Delaware 0%
53 Allegany 0%
54 Seneca 0%
55 Sullivan 0%
56 Wyoming 0%
57 Hamilton 0%

Statewide average rate of sales tax revenue shared locally: 22.4%.

Source: NYS Comptroller, “Local Sales Tax Sharing in New York State,” FY 2024 report.

The number of county residents served, on average, by each county employee. Personnel costs — salaries and benefits — are typically the largest expense in any county budget, so this ratio is one way to compare staffing levels relative to population across counties. This ratio is impacted by the number of services provided, such as if a county operates a nursing home or hospital. These numbers are estimates only and will vary significantly depending on county job vacancies and hiring practices.

Ranked independently from highest to lowest number of residents served per county employee. Since personnel costs are typically a county’s largest expense, a higher ratio generally reflects leaner staffing relative to population.

Rank County Residents / Employee
1 Westchester 199
2 Rockland 188
3 Saratoga 183
4 Erie 178
5 Orange 174
6 Nassau 168
7 Oneida 159
8 Dutchess 158
9 Monroe 152
10 Suffolk 146
11 Jefferson 142
12 Putnam 141
13 Ontario 135
14 Onondaga 135
15 Niagara 129
16 Tompkins 123
17 Albany 123
18 Ulster 122
19 Schenectady 113
20 St. Lawrence 113
21 Otsego 111
22 Cayuga 110
23 Rensselaer 107
24 Fulton 106
25 Tioga 105
26 Broome 101
27 Orleans 101
28 Montgomery 101
29 Steuben 99
30 Herkimer 96
31 Genesee 95
32 Oswego 94
33 Chautauqua 90
34 Clinton 90
35 Wayne 90
36 Franklin 90
37 Greene 88
38 Madison 86
39 Washington 83
40 Columbia 82
41 Allegany 81
42 Warren 80
43 Yates 78
44 Cortland 77
45 Sullivan 77
46 Chenango 74
47 Delaware 72
48 Chemung 72
49 Essex 69
50 Seneca 67
51 Schoharie 62
52 Cattaraugus 62
53 Schuyler 54
54 Livingston 53
55 Wyoming 36
56 Hamilton 36
57 Lewis 26

Statewide average of residents per county employee: 105

Source: Empire Center, “What They Make” report, September 2025, using 2024 U.S. Census Bureau population estimates. These are estimates only and can change based on job vacancy rates and hiring practices.

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