Lauren Stanforth reports in the Times Union, a new database released by the Empire Center for New York State Policy indicates the Capital Region has the lowest tax rate in the state. The median tax rate is $23.14 per $1,000 of assessed valuation. The database shows that municipalities with decreasing property values and populations have the highest rates, Stanforth writes. The cities with the highest tax rates are Binghamton, where taxpayers pay $52.34 per $1,000 of assessed value, followed by Fulton (Oswego County) and Gloversville (Fulton County). The town of Catskill has the 10th highest tax rate in the Capital Region, with an effective rate of $32.28. The city of Hudson ranked 54th among 75 cities statewide, with a tax rate of $30.16. The list does not include New York City and Nassau County because of their complicated tax classifications. Read the full story in the Times Union.