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
- County/Town Taxes Sent Out
- City of Lockport City Tax Sent Out
- City of Niagara Falls City Tax 1st Installment Sent Out
- City of North Tonawanda County Tax Sent Out
- City of Niagara Falls County Tax Sent Out
- City of Lockport County Tax Sent Out
- City of North Tonawanda City Tax Sent Out
- City of Niagara Falls City Tax 2nd Installment Sent Out
- Village Tax Sent Out
- School Tax Sent Out (City of Niagara Falls – 3rd week of July)