...promoting equity and uniformity

(Except City of Lockport – see schedule below)

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
• Property owners of 1,2 or 3 family residential owner occupied structures who are dissatisfied with the Board of Assessment Review’s determination may file an application to have their complaint heard at Small Claims Assessment Review.
• 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


• August – Small Claims Assessment Review Hearings Scheduled


• End of Assessment Complaint Period


• Property Tax Mailing Dates


• January 1st – County/Town Taxes Sent Out
• City of Lockport City Taxes Sent Out
• City of Niagara Falls City Tax 1st Installment Sent Out
• February 1st – City of North Tonawanda Taxes Sent Out
• February 15th – City of Niagara Falls County Taxes Sent Out
• March 1st – City of Lockport Taxes Sent Out
• June 1st – Village Taxes Sent Out
• September 1st – School Taxes Sent Out (City of Niagara Falls – 3rd week of July)
• City of Lockport Calendar
• May 1 – Taxable Status Day
• June 1 – Tentative Roll
• Greivance Day – 3rd Tuesday in June
• July 1 – Final Roll