county_name stringlengths 4 11 | municipality_name stringlengths 4 13 | swis_code int64 10.1k 552k | flagged_parcels int64 7 194 | est_annual_usd float64 19.9k 84.6k | dup_claims int64 0 30 | out_of_state_mail int64 4 105 | entity_owner int64 0 62 | exempt_full_market_value int64 1.51M 40.7M |
|---|---|---|---|---|---|---|---|---|
Erie | Buffalo | 140,200 | 194 | 84,567 | 30 | 105 | 62 | 40,679,000 |
Suffolk | Smithtown | 473,489 | 19 | 72,451 | 3 | 8 | 8 | 36,753,500 |
Albany | Albany | 10,100 | 35 | 53,246 | 3 | 32 | 1 | 8,848,478 |
Monroe | Greece | 262,800 | 22 | 48,382 | 3 | 17 | 2 | 6,407,900 |
Rockland | Haverstraw | 392,203 | 16 | 45,801 | 1 | 4 | 11 | 7,119,568 |
Westchester | Yonkers | 551,800 | 18 | 41,125 | 3 | 12 | 3 | 11,810,735 |
Dutchess | Poughkeepsie | 134,689 | 18 | 40,807 | 8 | 9 | 1 | 7,010,700 |
Broome | Binghamton | 30,200 | 20 | 37,074 | 3 | 17 | 0 | 2,872,800 |
Rockland | Stony Point | 392,800 | 8 | 36,196 | 0 | 7 | 1 | 3,994,658 |
Erie | Cheektowaga | 143,089 | 22 | 33,405 | 3 | 18 | 1 | 5,239,333 |
Onondaga | Syracuse | 311,500 | 29 | 30,834 | 3 | 26 | 0 | 5,076,697 |
Rockland | Haverstraw | 392,289 | 10 | 29,577 | 1 | 6 | 3 | 5,573,445 |
Onondaga | Clay | 312,489 | 19 | 27,748 | 2 | 15 | 2 | 4,150,001 |
Ulster | Saugerties | 514,889 | 21 | 27,443 | 2 | 17 | 2 | 6,666,500 |
Rockland | Orangetown | 392,489 | 7 | 27,214 | 0 | 7 | 0 | 3,625,399 |
Onondaga | Salina | 314,889 | 13 | 26,888 | 1 | 12 | 0 | 2,511,466 |
Schenectady | Schenectady | 421,500 | 18 | 25,563 | 1 | 16 | 1 | 3,835,403 |
Monroe | Rochester | 261,400 | 36 | 24,546 | 3 | 27 | 6 | 5,072,800 |
Ulster | Marlborough | 513,600 | 9 | 23,884 | 0 | 9 | 0 | 3,555,517 |
Orange | Newburgh | 334,600 | 11 | 22,751 | 1 | 8 | 2 | 5,322,900 |
Niagara | Niagara Falls | 291,100 | 24 | 21,695 | 1 | 23 | 0 | 3,036,100 |
Westchester | New Rochelle | 551,000 | 7 | 21,031 | 0 | 6 | 1 | 4,510,363 |
Erie | Amherst | 142,289 | 27 | 20,488 | 3 | 23 | 1 | 9,728,200 |
Orange | New Windsor | 334,800 | 9 | 20,411 | 1 | 8 | 0 | 3,394,100 |
Chautauqua | Jamestown | 60,800 | 20 | 19,900 | 4 | 16 | 0 | 1,513,500 |
Property Tax Exemption Review List: free sample (Tensorust LLC)
4,141 New York residence exemptions with ineligibility signals, about $3,830,027 a year in tax, by municipality.
Headline: STAR, senior, veterans and disability exemptions require that the home be the owner's primary residence, yet the 2025 New York roll carries them on homes whose tax bill goes out of state, on second homes of an owner who already claims one, and on homes owned by LLCs and corporations.
This repository is a free teaser, not the dataset. It holds 25 example rows and a summary table with no names in it. The full file has 4,141 rows and is sold by Tensorust LLC: https://tensorust.com/datasets/exemption-misclassification/.
Files here
| file | what it is |
|---|---|
sample.csv |
25 rows of the full file (the same sample shown on tensorust.com) |
summary_by_county.csv |
row counts and totals by county across the full file, no entity names (groups with fewer than 3 rows are folded into "Other") |
Summary by county (largest groups)
| County | rows | Est. annual tax at stake (USD) |
|---|---|---|
| Erie | 377 | 275,898 |
| Suffolk | 216 | 112,920 |
| Jefferson | 181 | 77,076 |
| Onondaga | 158 | 222,068 |
| Monroe | 147 | 198,716 |
| Chautauqua | 142 | 117,546 |
| Dutchess | 137 | 198,462 |
| Oneida | 136 | 126,511 |
| Orange | 123 | 186,504 |
| Ulster | 123 | 159,731 |
| Oswego | 116 | 108,957 |
| Broome | 109 | 141,539 |
| TOTAL | 4,141 | 3,830,027 |
Full table: summary_by_county.csv.
What the full file has
- 4,141 rows
- Key fields: county_name, municipality_name, swis_code, print_key_code, property_class, parcel_address_number, parcel_address_street, primary_owner_first_name, primary_owner_last_name, mailing_address_number
- Parquet and CSV, a README with sources, method and limits, and the build script
- Free 25-row sample (no personal contact data)
Coverage: 57 New York counties outside NYC that publish to the state roll dataset; one to three family homes. 2025 assessment rolls; 2024 tax rates.
Columns in the full file
| column | meaning |
|---|---|
county_name |
County |
municipality_name |
Municipality |
swis_code |
SWIS code |
print_key_code |
Parcel id |
property_class |
NY property class (210-230 one to three family) |
parcel_address_number |
Situs number |
parcel_address_street |
Situs street |
primary_owner_first_name |
Owner of record (restricted) |
primary_owner_last_name |
Owner of record (restricted) |
mailing_address_number |
Mailing address (restricted) |
mailing_address_street |
Mailing address (restricted) |
mailing_address_city |
Mailing city (restricted) |
mailing_address_state |
Mailing state |
mailing_address_zip |
Mailing ZIP (restricted) |
full_market_value |
Full market value |
assessment_total |
Total assessment |
exemptions |
Residence exemptions on the parcel |
flags |
dup, oos, ent |
est_annual_usd |
Estimated yearly tax from the exemptions (USD) |
flag_dup |
Same owner and mailing address claims a residence exemption on another home |
flag_oos |
Tax bill mailed outside New York |
flag_entity |
Owner is a business entity |
est_3yr_lookback_usd |
3 x yearly estimate |
Get the full file
| tier | price | includes |
|---|---|---|
| Municipality review list | $1,500 | Every flagged parcel in your jurisdiction with the evidence for each flag and the tax estimate, plus a method note for your board. |
| County review list | $6,500 | Every flagged parcel across the county's towns and cities, ranked by tax at stake. |
| Yearly re-screen | $9,500 a year | County edition re-run on each new roll, with cleared and new flags marked. |
Email mattbusel@tensorust.com with the tier and a billing contact, and we will send a proper invoice (ACH or card). The file is delivered once the invoice is paid. Details and the live sample: https://tensorust.com/datasets/exemption-misclassification/. All datasets: https://tensorust.com/datasets/
Method and limits
Residence exemption codes 4180/4183/4185/4112 to 4116/4193 on 1 to 3 family homes. dup: the same owner name and mailing address hold a residence exemption on 2 or more parcels at different addresses (the one at the mailing address, else the most valuable, is presumed the home); 592 parcels. oos: bill mailed outside New York; 3,108 parcels. ent: owner is a business entity (trusts kept out; entities on 5+ exempt homes treated as co-ops); 467 parcels. Tax = exempt amount x school, county and municipal rates for the SWIS, converted to full value where the rate is a full-value rate.
Not a finding that any owner is ineligible: each flag is a reason to review, decided by the assessor. Never sold or shown to anyone but the deciding assessor or tax office, for its own jurisdiction; no names on the website or in the sample. Not for qui tam or private enforcement use. Tax figures are estimates.
Sources
- NYS Department of Taxation and Finance assessment rolls, roll year 2025 (data.ny.gov 7vem-aaz7): https://data.ny.gov/d/7vem-aaz7
- NYS tax rates, roll year 2024 (data.ny.gov iq85-sdzs): https://data.ny.gov/d/iq85-sdzs
License
The sample and summary here are free to view, analyze and cite with attribution to "Tensorust LLC, https://tensorust.com/datasets/exemption-misclassification/". The full dataset is licensed separately per tier. No resale or redistribution of Tensorust data without a written license.
Tensorust LLC, Tuckahoe NY. mattbusel@tensorust.com | https://tensorust.com
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