General Information

You will find the current 2025 Final Equalization Rates below.

  • Chesterfield – 100.00%
  • Crown Point – 75.00%
  • Elizabethtown – 78.06%
  • Essex – 100.00%
  • Jay – 100.00%
  • Keene- 100.00%
  • Lewis – 100.00%
  • Minerva – 100.00%
  • Moriah – 100.00%
  • Newcomb – 100.00%
  • North Elba – 100.00%
  • North Hudson – 79.23%
  • Saint Armand – 100.00%
  • Schroon – 100.00%
  • Ticonderoga – 100.00%
  • Westport – 100.00%
  • Willsboro – 100.00%
  • Wilmington – 95.00%

 

Click here for a list of prior year Equalization Rates.

According to the NYS Office of Real Property Tax Services, an equalization rate is the state’s measure of a municipality’s level of assessment (LOA). This is the ratio of total assessed value to the municipality’s total market value. The municipality determines the assessed value while the state estimates the market value. 

Please find more helpful information on Equalization Rates here.

There are a few places you can go to view your property information. You can search your parcel on the most current Assessment Roll, or you can search using our Property Record Online System (PROS).

All delinquent taxes are handled by the Essex County Treasurer. If you have any questions concerning unpaid taxes, please contact the Treasurer’s office.

All property taxes are collected by each individual taxing jurisdiction’s tax collector. Essex County has the following taxing jurisdictions: County/Town, Village and School. Collection periods can vary by each taxing entity, but generally* they are as follows:

  • County/Town Taxes: January through April
  • Village of Saranac Lake Taxes: June through October
  • Village of Lake Placid Taxes: August through mid-November
  • School Taxes: September through October*

To pay without penalty, taxes are due the first month of collection. All additional months will accrue penalties as noted on your tax bill. If taxes remain unpaid after the collection period has ended, they are returned to the Essex County Treasurer’s Office for collection. 

The Essex County Clerk’s office files all deeds and surveys. You can obtain a copy (for a small fee) by visiting their online records website or contact them by phone. The County Clerk’s contact information can be found here.

Essex County Emergency Services has an Enhanced 911 section within their department that is responsible for assigning 911 addresses. You can visit their website for more information on obtaining a 911 address.

You will not receive a separate tax bill unless the deed or survey was filed with the County Clerk on or before March 1st. If the filing occurred after March 1st, tax bills will be produced for the original parcel until the next assessment roll is produced. You will need to request an apportionment with your local assessor in order to pay your portion of the tax bill.

Between different bodies of government, the definition of “Subdivision” may vary.  Our department defines a “Subdivision” as follows, consistent with Article 16, Section 276 of Town Law.

“Subdivision means the division of any parcel of land into a number of lots, blocks or sites as specified in a local ordinance, law, rule or regulation, with or without streets or highways, for the purpose of sale, transfer of ownership, or development. Subdivision may include any alteration of lot lines or dimensions of any lots or sites shown on a plat previously approved and filed in the office of the county clerk in which such plat is located.”

Essex County
Real Property Tax Services
PO Box 217
7551 Court Street
Elizabethtown, NY 12932

 

Phone:
518-873-3390

Fax:
518-873-3400

 

Office Hours:
Monday – Friday
8:00 AM – 4:00 PM

 

Hannah Carson, Director
Amanda Warner, Deputy Director

Days
Hours
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ATTENTION: Change of Office Hours for Real Property Tax Services on January 1st, 2026.

Office Hours will change from

Monday – Friday, 8:00 AM – 4:30 PM

to

Monday – Friday,  8:00 AM – 4:00 PM