Assessment Calendar

This information explains the yearly assessment cycle. If you own property, you should be aware of the deadlines and procedures outlined below.

March 1 – Taxable Status Date

  • Property is assessed (valued) according to its condition on this date
  • Exemption applications must be submitted to assessor by this date

May 1 – Tentative Assessment Roll Filed / Available For Public Inspection

  • The Tentative Assessment Roll is filed with the Town Clerk.
  • A copy is also filed at the County Real Property Tax Service Agency
  • Property owners should inspect the Tentative Assessment Roll, which shows the value of their property and applicable exemptions.

Change of Assessment Notice

  • The first part of May, assessors send a Change of Assessment Notice to property owners whose property values have increased or decreased.
  • Non Receipt of This Notice Does Not Invalidate The Assessment Between March 1st And Grievance Day
  • Within these dates the assessor(s) sit(s) with the Tentative Assessment Roll so property owners can talk with the assessor about their property’s assessed value.
  • The dates, times and place that the assessor will be sitting are published in the Town’s official newspaper and are also listed on the Change of Assessment Notice.

                      ** Beginning of Assessment Complaint Period **

Grievance Day – Generally The 4th Tuesday In May

                      (some towns have alternate dates)

  •  After talking with the assessor, if you are not satisfied with your property assessment, on Grievance Day you can contest your property assessment by filing an RP-524 Complaint form with the Board of Assessment Review. Contact your town clerk or the County Real Property Tax Service Agency for an RP-524 Complaint form and also for the date, time and place Grievance Day is held in your town.

July 1st of the prior Year – Final Assessment Roll Valuation Date

 

July 1st – Final Assessment Roll Filed / Available for Public Inspection

  • The Final Assessment Roll reflects all assessment changes authorized by the Board of Assessment Review.
  • The filing period starts for Small Claims Assessment Review and Tax certiorari proceedings (Article 7 RPTLaw)
  • Applications for Small Claims Assessment Review are available at the County Clerk’s Office.

July 31st – Last Date to File

  • For Small Claims Assessment Review
  • Tax certiorari proceedings (Article 7- RPTLaw)

August – Small Claims Assessment Review & Article 7 Hearings Scheduled

                    ** End of Assessment Complaint Period **

 

Property Tax Mailing Dates

January 1st

  • County/Town Taxes Sent Out
  • City of Lockport City Tax Sent Out
  • City of Niagara Falls City Tax 1st Installment Sent Out

February 1st

  •  City of North Tonawanda County Tax Sent Out

February 15th

  • City of Niagara Falls County Tax Sent Out

March 1st

  • City of Lockport County Tax Sent Out

April 1st

  • City of North Tonawanda City Tax Sent Out

May 1st

  • City of Niagara Falls City Tax 2nd Installment Sent Out

June 1st

  •  Village Tax Sent Out

September 1st

  • School Tax Sent Out (City of Niagara Falls – 3rd week of July)