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 to the Public

  • The Tentative Assessment Roll is filed with the Town Clerk.
  • A copy is also filed at Niagara County Real Property
  • 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.
  • From May 1st to Grievance Day (typically the fourth Tuesday in May) the assessor will hold office hours where property owners can speak with the assessor about their property’s assessed value.
  • Assessor's office hours 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/city assessors office or town/city clerk 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 to the Public

  • 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 RPT Law)
  • Applications for Small Claims Assessment Review are available at the County Clerk’s Office.

July 31st – Last Date to File SCAR or Article 7 Petitions

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)