Westchester County, home to White Plains and 1004k New Yorkers, operates within New York State's suburban property tax framework. New York suburban and upstate counties carry some of the highest effective property tax rates in the United States, driven by substantial school district spending and limited tax-base growth.
How the bill is built
NY suburban/upstate calculation has three steps. Step 1: Assessed Value. Each town/city assessor determines AV based on local assessment practices — some towns assess at full market value (RAR = 100%), others at fractional assessment with the Residential Assessment Ratio (RAR) bridging stated AV to market. Step 2: Tax Rates. Each taxing authority (county + town/city + school district + special districts) sets its own tax rate per $1,000 AV. School district rates typically dominate — often 60-70% of total bill. Step 3: Tax. Tax = AV × combined rate / 1,000. Westchester County's average effective rate is approximately 2.20%, applied to current market value.
2026 Westchester County rate breakdown (pre-calibrated effective rate as % of market value, White Plains district)
| Taxing entity | Rate |
|---|---|
| Westchester avg combined effective rate | 2.2000 |
| Combined total | 2.2000 |
As of April 26, 2026 · From Westchester County Tax Commission.
STAR, exemptions, and senior programs for 2026
New York's homeowner tax relief works through layered school-tax exemptions plus a comprehensive senior program structure plus the Alternative Veterans Exemption.
Basic STAR (School Tax Relief)
Basic STAR provides a school-tax-only exemption for owner-occupied 1-3 family homes (and condos/coops). Income limit is $250,000 (combined household, prior year). For homes purchased after Aug 2015, STAR is delivered as a credit check rather than an upfront exemption — homeowners file with the NYS Department of Taxation and Finance via Form RP-425 and receive a check each fall. Typical Basic STAR savings range from $1,400-$2,500/year depending on school district.
Enhanced STAR (65+)
Enhanced STAR provides a substantially larger school-tax exemption for senior homeowners. Eligibility: 65+ in primary residence, with 2024 income under $110,750 (limit increased for 2026). Enhanced STAR replaces (rather than layers on top of) Basic STAR, providing typically $2,200-$4,000/year in school-tax savings. Senior homeowners must also enroll in the Income Verification Program for automatic annual verification. File Form RP-425-IVP with municipal assessor.
Senior Citizens Homeowner Exemption (SCHE)
SCHE provides additional AV reduction (up to 50%) for income-qualified senior homeowners — sliding scale set by local jurisdiction. Income limits are typically $32,000-$58,400 for the maximum 50% reduction, scaling down to 5% at higher incomes. SCHE layers on top of Enhanced STAR and can produce combined savings of $3,000-$5,000+/year for income-qualified Long Island or Westchester seniors. File Form RP-467 with municipal assessor.
Alternative Veterans Exemption
The Alternative Veterans Exemption provides AV reduction for honorably-discharged veterans:
- Basic veteran: 15% AV reduction (max $54,000 AV)
- Combat-zone veteran: 25% AV reduction (max $90,000 AV)
- Disabled veteran: additional reduction equal to disability rating × $40,000 (max $180,000 AV)
For 100% disabled combat-zone veterans, total AV reduction can reach $270,000 — substantial, but never reaches full exemption. School district opt-in is required (~80% of NY school districts participate). File Form RP-458-a with municipal assessor.
Appealing your assessment
NY's appeal process is called grievance, with a Grievance Day held annually in each town/city (typically the 4th Tuesday of May, but varies). Homeowners file Form RP-524 with the local Board of Assessment Review, providing comparable sales evidence (preferably within the prior 12 months). The Board decides cases within ~30 days; further appeal to Small Claims Assessment Review (SCAR) is available for owner-occupied 1-3 family homes. Appeal volume in NY is exceptionally high — Nassau County alone processes 200,000+ appeals annually, and Westchester / Suffolk see similarly high volumes.