Westchester County NY Property Tax Guide (2026): Scarsdale, Rye, Bronxville, Larchmont & Pelham Effective Rates
Compare 2026 Westchester County NY effective property tax rates, RAR equalization ratios, STAR credits, and 1.05% Mortgage Recording Tax across Scarsdale, Rye, and Bronxville.
By Pablo Cirre Gómez and East Corp Capital Quantitative Desk
When a Manhattan family trades a $1,650,000 Upper West Side two-bedroom for a $1,650,000 center-hall colonial in Westchester County, two opposing tax forces collide at the closing table. On Day One, eliminating the 3.876% New York City resident income tax saves a $400,000-earning household $14,880 every year in payroll withholding. Yet depending on whether you cross the border into Rye (1.48% effective property tax), Bronxville (1.88%), Scarsdale (2.24%), or Chappaqua/New Castle (2.42%), your annual property tax bill on that exact same $1.65M purchase price swings from $24,420 to $39,930 per year.
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How Westchester Property Taxes Are Actually Billed: County, Town, Village, and School District
Unlike New York City—which sends a single quarterly Department of Finance bill tied to a uniform July 1 fiscal year—Westchester County municipalities split property taxes across three or four separate tax warrants throughout the calendar year: the Town/County warrant (April), the Village warrant (June, if located inside an incorporated village such as Bronxville, Larchmont, or Pelham Manor), and the School District warrant (September and January installments). Across lower and central Westchester, the local public school district accounts for 60% to 68% of the total property tax levy.
Even more important for buyers underwriting a purchase: while Scarsdale, Mamaroneck, Pelham, Harrison, and Greenburgh assess properties at 100% of full market value, towns such as New Castle (Chappaqua), Bedford, Rye City, and Eastchester still utilize fractional Residential Assessment Ratios (RAR). Never rely on a seller’s historical tax bill without multiplying your contract purchase price by the town’s current ORPTS equalization rate—especially if you plan to pull building permits that trigger a spot reassessment.
2026 Town-by-Town & Jurisdiction Benchmark Table
| Municipality / Jurisdiction | 2026 Rate / Ratio | Effective Tax / Cost | Key Statutory & Commuter Note |
|---|---|---|---|
| Scarsdale (Town/Village) | 100.0% Full Value | 2.18% – 2.28% | $33,600 / yr · Scarsdale UFSD (~64% of total bill) |
| Rye (City of Rye) | 1.52% RAR Ratio | 1.42% – 1.56% | $22,350 / yr · Lowest effective tax rate in lower Westchester |
| Bronxville (Eastchester) | 100.0% Village / 1.04% Town | 1.82% – 1.96% | $28,350 / yr · 29-minute Metro-North Harlem Line express |
| Larchmont / Mamaroneck | 100.0% Full Value | 2.02% – 2.15% | $31,200 / yr · Sound Shore New Haven Line commuter hub |
| Pelham / Pelham Manor | 100.0% Full Value | 2.10% – 2.24% | $32,550 / yr · 28-minute Grand Central terminal commute |
| Chappaqua (New Castle) | 19.05% RAR Ratio | 2.35% – 2.48% | $36,300 / yr · Horace Greeley HS district; larger acreage |
The Manhattan-to-Westchester Tax Arbitrage Formula (3.876% NYC Tax vs. School Levy)
Because Westchester residents outside of Yonkers pay $0 in municipal income tax (paying only New York State Form IT-201 rates), the financial breakeven between living in Manhattan/Brooklyn and owning a home in Westchester is governed by a straightforward equation: (Household NYC Taxable Income × 3.876%) minus (Westchester Property Tax minus NYC Condo Property Tax + Two Metro-North Monthly Passes at $290–$345/mo).
At $300,000 of household income, saving $11,628 in NYC city income tax covers roughly one-third of a $33,600 Scarsdale tax bill. At $650,000 of household income, the $25,194 annual NYC income tax savings pays for nearly 75% of the entire Westchester property tax bill—meaning high-earning dual-income couples effectively acquire Scarsdale, Bronxville, or Rye public school tuition out of the money they previously sent to the NYC Department of Finance.
Frequently Asked Questions & Statutory Rules (2026)
Why does Rye City have a much lower effective property tax rate than Scarsdale or Chappaqua?
The City of Rye operates as an independent city rather than an overlapping town-plus-village structure and benefits from a concentrated coastal luxury tax base, keeping its effective property tax rate near 1.48% compared with 2.24% in Scarsdale and 2.42% in New Castle.
Does moving to Yonkers eliminate the NYC 3.876% resident income tax?
Moving from NYC to Yonkers eliminates the 3.876% NYC tax, but Yonkers is the only municipality in Westchester that levies its own Resident Income Tax Surcharge—equal to 16.75% of your net New York State tax (roughly 0.95% to 1.15% of gross income).
What is the Mortgage Recording Tax rate in Westchester County in 2026?
Westchester County is part of the Metropolitan Commuter Transportation District (MCTD) and charges a total Mortgage Recording Tax of 1.30%, of which the lender pays 0.25%—leaving the homebuyer with a net 1.05% Mortgage Recording Tax (compared with 1.925% in NYC).
Who qualifies for the NYS Basic STAR credit in Westchester County?
Homeowners whose primary residence is in Westchester and whose combined household Adjusted Gross Income is $500,000 or less qualify for the New York State Basic STAR check (typically $1,100 to $1,650 per year in Westchester school districts).