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New York
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The 23 acre Jay Estate in Rye is the childhood home of American Founding Father, John Jay (1745 – 1829). As a young man, Jay’s qualities of leadership and patriotism were nurtured on this piece of land; he would grow up to become one of our nation’s greatest diplomats and jurists, an anti-slavery advocate, spymaster, a Governor of New York, co-author of the Federalist papers, and with John Adams and Benjamin Franklin, a negotiator of the Treaty of Paris that ended the Revolutionary War. Later generations of Jays would become lawyers, scientists, and ambassadors; a great, great granddaughter, Mary Rutherfurd Jay would become one of America’s earliest landscape architects. Visitors to the property today will see what he saw - an unparalleled view of Long Island Sound over a 10,000 year old man-managed meadow, the oldest of its kind on record in New York State. 1.5 acres of historic sunken garden rooms bounded by stone walls are currently undergoing restoration; their design includes re-installation of a parterre planting as well as a reflecting pool and 100 foot long arbor. Buildings open to the public for tours include the 1838 Greek Revival Peter Augustus Jay House presented in various stages of historic preservation; it is the oldest National Historic Landmark in New York State with an energy efficient geo-thermal heating and cooling system. Concerts and programs in American History, Architecture, Social Justice and Environmental Stewardship for schools and the general public are offered throughout the year at the 1907 Van Norden Carriage House which acts as the Visitor Center. The site is on New York State’s Path Through History and Westchester County’s African American Heritage Trail. 210 Boston Post Road, Rye, NY by JayHeritageCenter is licensed under CC BY-SA 4.0
Rye is a city in Westchester County, New York, United States. It is separate from the town of Rye, which has more land area than the city. Rye city, formerly the village of Rye, was part of the town until it received its charter as a city in 1942. The population was 15,720 at the 2010 census. Rye is the youngest city in New York state. No other city has been chartered anywhere in New York state since 1942. Located in the city are two National Historic Landmarks: the Boston Post Road Historic District was designated a National Historic Landmark by the National Park Service in 1993; its centerpiece is the Jay Estate, the childhood home of John Jay, a Founding Father and the first Chief Justice of the United States. Playland, a historic amusement park designated a National Historic Landmark in 1987, is also located in Rye. Playland features one of the oldest wooden roller coasters in the Northeast, the Dragon Coaster. Of note are two 200-plus-year-old milestones labeled 24 and 25 on the Boston Post Road, oldest thoroughfare in the United States. The concept of mile markers to measure the distance from New York City was originated in 1763 by Benjamin Franklin during his term as Postmaster General. These sandstone markers likely date from 1802 when the Westchester Turnpike was configured. Rye is also home to a rare 1938 WPA mural by realist Guy Pene du Bois which is located within the city's Post Office lobby and titled "John Jay at His Home."

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How did New York earn the grade of C? We examined the state taxes based on how age friendly they are. New York has a state sales tax of 4.00%. Of particular interest is that New York does not have taxes on social security. There are estate taxes. There are no taxes imposed on inheritance. New York has an effective property tax rate of 1.65%. Weighing these taxes and other taxes most likely to impact the aging population is how New York earned its state tax grade of C.

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