In 1799 legislation provided for the collection of taxes on real estate and personal property in the state of New York. This database includes tax rolls that were prepared on the county level and submitted to the state comptroller’s office. It also includes some lists of taxes that remained unpaid.
The tax lists include the name of the “possessor,” a description of the real estate (e.g., farm, house, land), value of real estate, value of personal property, and the amount taxed. The lists of unpaid taxes list the name of the possessor, the amount, and in some cases a brief description of what was being taxed and the reason the tax wasn’t collected.
Note: This collection does not include records for New York County (Manhattan).