Property Taxes in Martinsburg, New York
Median Martinsburg, New York effective property tax rate: 1.59%, significantly lower than the national median of 1.02%, and lower than the New York state median of 1.90%.
Median Martinsburg, New York home value: $110,000
Median annual Martinsburg, New York tax bill: $1,554, $846 lower than the national median property tax bill of $2,400.
How are property taxes in Lewis calculated?
Property taxes in Martinsburg, New York are calculated based on the tax assessed value, which is often lower than the actual market value due to property tax exemptions such as the homestead or senior exemption.
Understanding Martinsburg's property tax system, exemptions, and reduction opportunities can lead to significant savings. Regardless of where you live in Martinsburg, knowing local tax details benefits homeowners and investors.
Last Updated April 13, 2026
How Does the Martinsburg Property Tax Calculator Work?
Use this Martinsburg property tax calculator to estimate your annual property tax bill. Enter your property's assessed value and our calculator applies Martinsburg's median effective tax rate of 1.59% — based on actual property records in Lewis County — to generate your estimate.
Enter your property's estimated assessed value — the figure the local assessment office uses to calculate your bill, which reflects any exemptions you hold and is typically lower than your home's market value. Our calculator applies Martinsburg's median effective rate across all local levies, providing a more accurate estimate than applying a single county millage rate.
Your bill may vary by ZIP code within Martinsburg: rates range from 1.59% in 13404 to 1.59% in 13404, primarily due to differences in school district levies and local assessment districts.
For a more precise estimate, scroll down to explore ZIP code-level tax rate trends across Martinsburg.
About Martinsburg Property Taxes
About Property Taxes in Martinsburg, Lewis, New York
Martinsburg’s median effective property tax rate of 1.59% is lower than the New York state median of 1.90% and higher than the national median of 1.02%. This rate reflects the Lewis County base levy combined with local school district levies and special district levies that vary by subdivision throughout the city.
Property tax rates are not uniform across Martinsburg. Homeowners in the 13404 ZIP code carry a median effective rate of 1.59%, while those in the same ZIP code also pay 1.59%. This reflects how school district boundaries and local assessment districts are drawn across Lewis County. Understanding which part of Martinsburg you live in can make a meaningful difference to your annual tax bill.
Martinsburg homeowners who believe their assessed value is too high can file a formal appeal with the local Assessment Review Commission before the May 26, 2026 deadline each year.
If your estimated bill above seems higher than expected, Ownwell can review your assessment and protest on your behalf. You only pay if we save you money.
Property Tax Rates Across Martinsburg, Lewis County, New York
As noted earlier, local government entities set tax rates, which can vary widely within a state.
Why? Because annually, each county estimates its required budget to provide services and divides that by the total value of all taxable property within its jurisdiction. This calculation results in the property tax rate.
While there are votes and laws involved in setting tax rates and budgets, in a nutshell, this is the annual process.
Below, you can compare Martinsburg's effective property tax rate to other cities in New York and the median property tax rates in New York and the U.S.
Our median effective property tax rate (tax bill Ă· assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median Effective Martinsburg Tax Rate
1.59%
Our median effective property tax rate (tax bill Ă· assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median Effective Lewis County Tax Rate
1.93%
Median Effective New York Tax Rate
1.90%
Median Effective United States Tax Rate
1.27%
Property Tax Rates Across Martinsburg, Lewis County, New York
| Zip | 10th Percentile | 25th Percentile | Median Tax Rate | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| 13404 | 1.32% | 1.42% | 1.59% | 1.62% | 1.83% |
Source: Ownwell
Property Tax Assessment Values Across Martinsburg, Lewis County, New York
When examining property taxes in Martinsburg, New York, understanding the distinction between "market value" and "assessed value" is crucial.
The market value is what a willing buyer would pay to a willing seller in an open and competitive market, often influenced by location, property condition, and economic market trends. The Lewis County assessor estimates the market value for tax purposes.
The assessed value is the market value minus any applicable exemptions or limits determined by local laws and offerings. The tax assessed value is the figure used to calculate your property taxes or the amount multiplied by your tax rate to get your tax bill.
Assessment notices:
In Lewis County, assessment notices are sent in the spring each year. They'll typically reach your mailbox by the middle of the month when notices are sent.
Each property owner receives an assessment notice that contains both the market value and assessed value, along with an estimate of your property tax bill. By providing insights into how assessed and market values are determined, this section helps property owners navigate their tax responsibilities and understand the valuation processes affecting their property taxes in Martinsburg.
For example, the median home price in Martinsburg is $110,000, with tax bills ranging significantly across the county. 13404 has the highest median home price at $110,000.
Property Tax Assessment Values Across Martinsburg, Lewis County, New York
Source: Ownwell
$68,900
$160,400
$251,900
Median Martinsburg Market Value
$110,000
Median Lewis County Market Value
$128,800
Median New York Market Value
$312,500
Median United States Market Value
$274,101
Property Tax Assessment Values Across Martinsburg, Lewis County, New York
| Zip | 10th Percentile | 25th Percentile | Median Home Price | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| 13404 | $43,000 | $55,750 | $110,000 | $138,750 | $162,000 |
Source: Ownwell
Property Tax Bills Across Martinsburg, Lewis County, New York
Property tax bills in Martinsburg are based on the assessed value of a home and the local tax rate set for Lewis County. When a property is assessed, local officials estimate its market value, and that value is then used to calculate the bill. For a home with a median price of $110,000, the tax amount can vary depending on the assessment and the rate applied.
Homeowners in Martinsburg may see bills that range widely, with the 25th percentile at $871 and the 75th percentile at $2,166. The 90th percentile reaches $2,521, showing how higher-value or more heavily taxed homes can face larger bills. The median tax bill in the area is $1,554, which is below the national median property tax bill of $2,400 and also below the national median property tax rate of 1.02%.
These differences matter because property taxes affect monthly housing costs and long-term affordability for homeowners.
Median Martinsburg Tax Bill
$1,554
Median Lewis County Tax Bill
$2,519
Median New York Tax Bill
$5,420
Median United States Tax Bill
$3,209
Property Tax Bills Across Martinsburg, Lewis County, New York
| Zip | 10th Percentile | 25th Percentile | Median Tax Bill | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| 13404 | $663 | $871 | $1,554 | $2,166 | $2,521 |
Source: Ownwell
Don't miss the deadline to file a grievance!
Dates | |
|---|---|
| Appeal Deadline | May 26 |
Links | |
|---|---|
| Lewis Assessment Review Commission | |
| Website | lewiscountyny.gov |