Lorraine, Jefferson County, New York Property Taxes
Property Taxes in Lorraine, New York
Median Lorraine, New York effective property tax rate: 1.88%, significantly higher than the national median of 1.02%, and lower than the New York state median of 1.90%.
Median Lorraine, New York home value: $108,182
Median annual Lorraine, New York tax bill: $2,054, $346 lower than the national median property tax bill of $2,400.
How are property taxes in Jefferson calculated?
Property taxes in Lorraine, New York are calculated based on the tax assessed value, which is often lower than the actual market value due to property tax exemptions such as the homestead or senior exemption.
Understanding Lorraine's property tax system, exemptions, and reduction opportunities can lead to significant savings. Regardless of where you live in Lorraine, knowing local tax details benefits homeowners and investors.
Last Updated April 13, 2026
Lorraine, Jefferson County, New York Property Tax Bill Calculator
$100,000
$1,500,000
$3,000,000
Median Effective Tax Rate
1.88%
Estimate Property Tax Bill
$2,034
$1,887
How Does the Lorraine Property Tax Calculator Work?
Use this Lorraine property tax calculator to estimate your annual property tax bill. Enter your property’s assessed value and our calculator applies Lorraine’s median effective tax rate of 1.88% — based on actual property records in Jefferson County — to generate your estimate.
Enter your property’s estimated assessed value — the figure the local assessor uses to calculate your bill, which reflects any exemptions you hold and is typically lower than your home’s market value. Our calculator applies Lorraine’s median effective rate across all local levies, providing a more accurate estimate than applying a single county millage rate.
Your bill may vary by ZIP code within Lorraine: rates are 1.88% in 13659, with no ZIP-level variation shown in the available data.
For a more precise estimate, scroll down to explore ZIP code-level tax rate trends across Lorraine.
About Lorraine Property Taxes
About Property Taxes in Lorraine, Jefferson, New York
Lorraine’s median effective property tax rate of 1.88% is higher than the New York state median of 1.90% and lower than the national median of 1.02%. This rate reflects the Jefferson County base levy combined with local school district levies and special district levies that vary by subdivision throughout the city.
Property tax rates are not uniform across Lorraine. Homeowners in the 13659 ZIP code carry a median effective rate of 1.88%, while those in the same ZIP also pay 1.88%. This spread — 0 percentage points across the same city — reflects how school district boundaries and local assessment districts are drawn across Jefferson County. Understanding which part of Lorraine you live in can make a meaningful difference to your annual tax bill.
Lorraine homeowners who believe their assessed value is too high can file a formal appeal with the local Assessment Review Commission before the May 26, 2026 deadline each year.
If your estimated bill above seems higher than expected, Ownwell can review your assessment and protest on your behalf. You only pay if we save you money.
Property Tax Rates Across Lorraine, Jefferson County, New York
As noted earlier, local government entities set tax rates, which can vary widely within a state.
Why? Because annually, each county estimates its required budget to provide services and divides that by the total value of all taxable property within its jurisdiction. This calculation results in the property tax rate.
While there are votes and laws involved in setting tax rates and budgets, in a nutshell, this is the annual process.
Below, you can compare Lorraine's effective property tax rate to other cities in New York and the median property tax rates in New York and the U.S.
Our median effective property tax rate (tax bill Ă· assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median Effective Lorraine Tax Rate
1.88%
Our median effective property tax rate (tax bill Ă· assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median Effective Jefferson County Tax Rate
1.66%
Median Effective New York Tax Rate
1.90%
Median Effective United States Tax Rate
1.02%
Property Tax Rates Across Lorraine, Jefferson County, New York
| Zip | 10th Percentile | 25th Percentile | Median Tax Rate | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| 13659 | 1.55% | 1.77% | 1.88% | 1.92% | 2.61% |
Source: Ownwell
Property Tax Assessment Values Across Lorraine, Jefferson County, New York
When examining property taxes in Lorraine, New York, understanding the distinction between "market value" and "assessed value" is crucial.
The market value is what a willing buyer would pay to a willing seller in an open and competitive market, often influenced by location, property condition, and economic market trends. The Jefferson County tax assessor estimates the market value for tax purposes.
The assessed value is the market value minus any applicable exemptions or limits determined by local laws and offerings. The tax assessed value is the figure used to calculate your property taxes or the amount multiplied by your tax rate to get your tax bill.
Assessment notices are sent in the spring each year and typically reach your mailbox by the middle of the month. Each property owner receives an assessment notice that contains both the market value and assessed value, along with an estimate of your property tax bill.
For example, the median home price in Lorraine is $108,182, with a median tax bill of $2,054. That is below the national median property tax bill of $2,400, while the national median property tax rate is 1.02%.
Property Tax Assessment Values Across Lorraine, Jefferson County, New York
Source: Ownwell
$36,585
$315,168
$593,750
Median Lorraine Market Value
$108,182
Median Jefferson County Market Value
$160,549
Median New York Market Value
$312,500
Median United States Market Value
$235,294
Property Tax Assessment Values Across Lorraine, Jefferson County, New York
| Zip | 10th Percentile | 25th Percentile | Median Home Price | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| 13659 | $34,000 | $57,122 | $108,182 | $172,160 | $247,121 |
Source: Ownwell
Property Tax Bills Across Lorraine, Jefferson County, New York
Property tax bills in Lorraine are based on the assessed value of a home and the local tax rate set by Jefferson County and other taxing authorities. The assessed value is intended to reflect the market value of the property, and that figure is multiplied by the applicable tax rate to determine the annual bill. Factors such as home characteristics, location, and local budget needs can all influence how much a homeowner owes.
With a median home price of $108,182, the typical tax bill in Lorraine is $2,054, which is below the national median property tax bill of $2,400. That means many homeowners pay less than the national median, but bills can still vary widely. The 25th percentile tax bill is $1,131, while the 75th percentile is $3,278, and the 90th percentile reaches $4,480.
For homeowners, this can have a meaningful impact on monthly housing costs and long-term affordability.
Median Lorraine Tax Bill
$2,054
Median Jefferson County Tax Bill
$2,930
Median New York Tax Bill
$5,420
Median United States Tax Bill
$2,400
Property Tax Bills Across Lorraine, Jefferson County, New York
| Zip | 10th Percentile | 25th Percentile | Median Tax Bill | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| 13659 | $614 | $1,131 | $2,054 | $3,278 | $4,480 |
Source: Ownwell
Don't miss the deadline to file a grievance!
Dates | |
|---|---|
| Appeal Deadline | May 26 |
Links | |
|---|---|
| Jefferson Assessment Review Commission | |
| Website | jefferson.sdgnys.com |