Government

Assessment Information

Assessment Information

Equalization Rate: 50.5%
Uniform Level of Assessment: 50.5%
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: 12,312

Exemption Information

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

Available Exemptions

If you have any questions regarding these or other exemptions, please contact the Assessor’s Office at (716) 662-6420.

Other Information

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:

  1. 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.
  2. How to file for a review of your assessment
  3. Understanding Real Property Assessment Tax Review

Inventory Information:

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. 

Inventory Correction Form

Resources for Understanding the Assessment Process:

 

FAQs

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…”