Application deadline is March 1st for ALL exemptions
NOTE: Recent Changes to state law – NEW OWNERS filing for BASIC STAR or ENHANCED STAR no longer file with the local Assessor but file directly with New York State. Call (518)457-2036 or go to http://www.tax.ny.gov/ For more info – https://www.tax.ny.gov/pit/property/star/default.htm
If you have any questions regarding these or other exemptions, please contact the Assessor’s Office at (716) 662-6420.
STAR (School Tax Relief)
- NO Age requirements
- Income limit – less than $500,000
- If you own the property and it is your primary residence, you probably are entitled to a Basic STAR exemption/credit.
Low Income Senior (annual renewal required)
- Age 65 or older (within calendar year)
- Income Limit $35,400 Gross – taxable & non-taxable income
- For application CLICK HERE
- Veteran's (no renewal required)
Disability w/Limited Income (annual renewal required)
- Documented Disability (award letter) from Social Security, Railroad Retirement Board, State Commission of Blind or Visually Handicapped or US Postal Service
- Income Limit $32,400 Gross – taxable and non-taxable income
- For application CLICK HERE
Agricultural (annual renewal required)
See Assessor’s Office for exemption requirements
Business Investment Exemption
See Assessor’s Office exemption requirements
To view assessment and property information, please visit the Erie County Real Property Tax Services REAL PROPERTY PARCEL SEARCH site at: http://www2.erie.gov/ecrpts/index.php?q=real-property-parcel-search
Assessment Review Process:
- INFORMAL ASSESSMENT REVIEW – The Assessor will meet with anyone to discuss their assessment in an informal atmosphere until April 25th. Please call 662-6420 to schedule an appointment. Please bring any recent appraisals of your property to the meeting.
- How to file for a review of your assessment
- Understanding Real Property Assessment Tax Review
We review the Multiple Listing Service (MLS) and compare the information with our records. When there is a significant change from our records a notice is sent to the property owner for an inspection. If no response, my office will estimate the value and change the assessments.
Resources for Understanding the Assessment Process:
- Understanding the Equalization Rate (pdf version)
- The Locally Stated Level of Assessment (pdf version)
- Residential Assessment Ratio by County
- Municipal profiles (Select 14 – Erie, and then select the Town of Orchard Park or Village of Orchard Park)
Q: What is Equalization Rate?
A: “State equalization rate” means the percentage of full value at which taxable real property in a county, city, town or village is assessed as determined by the state board.” (RPTL Section 102) The rate is a ratio of the sum of the locally determined assessed values for all taxable parcels for a given assessment roll divided by ORPS’s estimate of total full value for that same roll.
Q: What is Residential Assessment Ratio (RAR)?
A: A percentage established by the State Board of Real Property Services according to law, using the ratio of assessed value to the sales price for each usable residential sale in a recent one-year period. Ratios are then listed from highest to lowest; the midpoint (median) ratio is selected as the RAR. The RAR can be used to prove that a residential property is assessed at a higher level than other homes on the assessment roll. Your locality’s RAR indicates at what percent of full value residential properties are assessed. For example, a RAR of 20 indicates that residential properties are assessed at approximately 20 percent of their full value.
Q: What is Taxable Status Date?
A: The ownership and physical condition of real property as of this date are assessed (valued) according to price fixed as of the valuation date. All applications for property exemptions must be filed with the assessor by this date.
Q: What is Uniform Percentage of Value?
A: The percentage of market value (full value) used by an assessing unit to establish uniform assessments. This value must appear on the tentative roll. Real Property Tax Law Section 305 specifies, “all real property in each assessing unit shall be assessed at a uniform percentage of value…”
Equalization Rate: 48.5%
Uniform Level of Assessment: 48.5%
Taxable Status Date: March 1
Valuation Date: July 1 – previous year
Tentative Roll: May 1
Grievance Day: 4th Tuesday of May
Final Roll: July 1
Last Revaluation: 1990
Number of Parcels in Municipality: 13,717