Local Taxes & Fees in Westchester County, NY (2026)

2 rules for unincorporated Westchester County, New York.

Verified from official government sources

Note: These county rules apply to unincorporated areas of Westchester County. If you live within an incorporated city, that city's own rules apply — see the city list below.

Mansion Tax (Measure ULA)

New York imposes a 1 percent mansion tax on residential sales of $1 million or more under NY Tax Law Section 1402-a. The tax is paid by the buyer at closing and applies broadly across Westchester County to single-family homes, condos, and co-ops.

Mansion tax on Westchester home sales

Some Restrictions

Full ordinance details →Official source ↗

Business Tax Classification

Westchester County does not levy its own business income tax. Businesses pay NY State franchise tax, county and city sales tax totaling about 8.375 percent, and local property taxes on commercial real estate, with city-level business permits in Yonkers and White Plains.

Westchester business tax structure

Few Restrictions

Full ordinance details →Official source ↗

All Westchester County ordinances

See every category we cover for Westchester County — parking, noise, fences, fires, animals, pools, and more.

Westchester County Ordinance Hub →