2018 NY State Comptroller report on Property Tax Exemptions

Summary:
In New York State (excluding New York City) the Comptroller found that in 2016 roughly 58.3 percent of properties were eligible for some kind of tax exemption, with exempt property value representing about 30 percent of total assessed value outside NYC. Because local governments only levy real-property taxes on taxable properties, jurisdictions with many tax-exempt parcels tend to spread the tax burden across fewer taxable properties — leading to higher tax rates on those properties and placing pressure on local officials to reduce costs or cut needed services.

Full Text:
https://www.osc.ny.gov/files/local-government/publications/pdf/property-tax-exemptions.pdf