This is a further response to the inquiry about school district tax assessment records from the nineteenth century.

In the early nineteenth century school districts in New York levied taxes on real property only for the purposes of purchasing a school site, constructing a schoolhouse, and maintaining and repairing the building.  The school district trustees were responsible for preparing an annual tax list, using the tax assessment rolls for the town or towns in which the school district was located.  School taxes were not used for the main continuing expense of a school district--the teacher's salary.  Salaries were paid using the modest amount of state aid and tuition charged to the parents or guardians of children attending school.  The "Free School Law" of 1867 abolished tuition and provided for use of the tax levy for paying teachers' salaries, as well as for other district expenses.

As stated, school district tax lists in the early nineteenth century were prepared by the district trustees.  Any surviving tax lists would be in custody of the school district or its successor (since the early-mid 20th century almost all common school districts have been amalgamated into central school districts). I have never seen a school district tax list from the nineteenth century.  I assume such lists were destroyed after taxes were collected and any tax liens settled or expired.

Most counties in New York have real property tax assessment rolls dating back to the mid-19th century.  A few counties have earlier rolls.  Such rolls are maintained by the county treasurer or chief fiscal officer.  A few towns also may have old tax assessment rolls. For information on records of a particular town, one should contact the town clerk's office.

Jim Folts
New York State Archives