I am absolutely very sure house is in Cortland NY zip 13045.
This house here down the street has property taxes of 11 K + , estimated market value is 215 K
View 16 photos for 61 Port Watson St, Cortland, NY 13045 a 6 bed, 4 bath, 3,214 Sq. Ft. single family home built in 1910 that sold on 09/30/2011.
www.realtor.com
It is a beautiful large old house with beautiful interior woodwork ( a few years ago it was listed in the 300s and I remember property taxes were about 17 K. It did not sell and the price and taxes came way down).
However I did find a few approx 100 K houses with prop taxes lower than what I quoted. A lot of prop tax assessments have come way down the last year or two. Maybe assessors are finally realizing the recent decline in value of NY state real estate.