How to Appeal Property Taxes in Erie County, New York (2026 Guide)

The short answer: there is no single Erie County appeal deadline because assessments are handled by each city or town. For the 2026 roll, most Erie County towns had Grievance Day on Tuesday, May 26, 2026; Alden used June 4, 2026; Buffalo’s 2026 roll grievance period was December 1–31, 2025, and its next annual BAR deadline is expected to be December 31, 2026 for the next roll. File Form RP-524, Complaint on Real Property Assessment with your city or town assessor or Board of Assessment Review—not with Erie County Real Property Tax Services.

How assessments work in Erie County

Erie County does not run one countywide assessment office for every homeowner. Your assessment is set locally by your city or town assessor—for example, Buffalo Assessment & Taxation, Amherst Assessor, Cheektowaga Assessor, Town of Tonawanda Assessor, and so on. Erie County Real Property Tax Services publishes county tax rates, assessment calendars, and assessor contact lists, but your formal complaint goes to the assessing unit where the property is located.

For towns in Erie County, the standard assessment calendar is: valuation date July 1 of the prior year, taxable status date March 1, exemption deadline March 1, tentative roll May 1, Grievance Day the fourth Tuesday in May, and final roll July 1. That means a 2026 town assessment generally reflects market value as of July 1, 2025 and the property’s ownership/condition as of March 1, 2026.

Do not assume every Erie County municipality follows the same date. Buffalo is the major exception: its annual process uses a December tentative roll and a December 1–31 Board of Assessment Review period. Buffalo’s 2026 Annual Assessment FAQ says the City resumed annual reassessment for the 2026 roll, reviews properties for 100% of full market value, and had a 2026 roll BAR grievance period from December 1, 2025 through December 31, 2025. Buffalo also says the next cycle of annual reassessment analysis began April 1, 2026.

Also note local revaluation activity. For example, Newstead/Akron reported a revaluation of all properties for the 2026 assessment and stated it was at a 100% equalization rate for 2026. Clarence’s roll materials also show a uniform percent of value of 100%. In short: some Erie County communities assess close to full market value, while others may use a stated level of assessment; always check your local roll and equalization/RAR data before calculating your requested reduction.

Whether you should appeal

Appeal if the assessment is higher than what your home could reasonably sell for on the valuation date, or if your property is assessed at a higher percentage of market value than comparable homes on the same roll. You are not appealing the tax bill itself; you are appealing the assessment that tax rates are applied to.

Start with three numbers: your assessed value, your municipality’s level of assessment, and your opinion of market value. If your town assesses at 100%, a $360,000 assessment means the assessor is saying your home is worth about $360,000. If three similar nearby homes sold around $320,000–$335,000, you may have a realistic case. If assessments are not at 100%, convert the assessment into implied market value by dividing assessment by the level of assessment.

Your best evidence is local and specific: recent arms-length sales, a recent appraisal, your closing statement if you bought recently, photos of condition problems, repair estimates for structural issues, or inventory corrections such as wrong square footage, finished attic/basement errors, extra bathrooms, or garage mistakes. Buffalo publishes residential sales data by neighborhood code and explains that neighborhood, square footage, property class, and inventory details matter when choosing comparables.

I did not find an official Erie County source publishing countywide appeal success rates, median reductions, or average homeowner savings. Treat anyone advertising guaranteed reductions with caution.

Step-by-step how to file

1. Find the correct assessor. Use Erie County’s assessor contact list. Common addresses include: Buffalo Assessment Office, 65 Niagara Square, Room 101, Buffalo, NY 14202; Amherst Assessor, 5583 Main Street, Williamsville, NY 14221; Cheektowaga Assessor, 3301 Broadway, Cheektowaga, NY 14227; Town of Tonawanda Assessor, 2919 Delaware Avenue, Kenmore, NY 14217; West Seneca Assessor, 1250 Union Road, Room 211, West Seneca, NY 14224. The county list includes every city and town.

2. Check your local deadline. For most Erie County towns, the 2026 formal deadline was May 26, 2026. Newstead’s 2026 informal review form separately warned that a formal RP-524 and supporting documents had to be received by May 26, 2026 at 4 p.m. and said do not email your grievance form. Alden’s assessor page listed Grievance Day: June 4, 2026. Buffalo’s 2026 roll grievance filing period was December 1–31, 2025, and its annual pattern makes December 31, 2026 the key upcoming Buffalo date for the next roll unless the City posts a different schedule.

3. Use the correct form. The statewide formal form is RP-524, Complaint on Real Property Assessment for 20__. Use RP-524-Ins for instructions. If you used an informal review worksheet earlier, that is not a substitute for RP-524.

4. State the requested assessment carefully. RP-524 asks for your estimate of market value and the reduction sought. New York’s instructions warn that asking for too small a reduction may limit what you can receive later.

5. Attach evidence. Do not just write “taxes are too high.” Include comparable sales, appraisal pages, purchase documents, photos, and inventory corrections. For exemption disputes, attach the exemption application or denial.

6. File by an accepted method. New York allows delivery to the assessor or BAR and mailing, but a mailed complaint must be received by the deadline. There is no Erie County-wide portal for filing RP-524. Local rules matter: Buffalo says original signed applications must be received at City Hall and that faxed or emailed applications are not accepted. Newstead likewise says not to email the grievance form. If a town offers an online property system, treat it as a research tool unless the assessor expressly says it accepts formal RP-524 filing.

7. Fee. There is no fee to file the administrative grievance. If you later go to Small Claims Assessment Review, the state booklet lists a $35 filing fee.

What happens after

The appeal authority is the Board of Assessment Review (BAR) for your city or town. The BAR is separate from the assessor; state guidance says it consists of three to five appointed members and cannot include the assessor or assessor’s staff, although the assessor attends and may be heard.

You may request a hearing or submit on papers, depending on local procedure. Buffalo’s instructions allow in-person, virtual, or non-hearing/papers-only review; if you request a virtual hearing, Buffalo uses Webex and warns there is no rescheduling. Buffalo says its Board meets during January and the first two weeks of February and mails results on March 1. For towns on the normal cycle, the BAR hears complaints on Grievance Day or adjourned dates and the final assessment roll is filed July 1.

If you lose or receive only a partial reduction, most owner-occupied one-, two-, or three-family homeowners can seek Small Claims Assessment Review (SCAR). In Erie County towns using the July 1 final roll, SCAR or Article 7 tax certiorari is due within 30 days after the final roll is filed—typically by July 31 if the final roll was filed July 1.

Local tips

Buffalo owners: use same-neighborhood sales. Buffalo’s BAR page explains that neighborhood code represents a comparable market area and that invalid sales such as foreclosures, estate settlements, related-party sales, and unusual distress situations may be excluded.

Town of Tonawanda and Buffalo owners: check whether homestead/non-homestead classification is correct. Erie County’s 2026 county tax rate table shows homestead and non-homestead rates for the Town of Tonawanda, and Buffalo’s tax-rate materials use homestead/non-homestead city and school rates. A one-, two-, or three-family owner-occupied home should generally be treated as homestead where that system applies.

Exemptions to check before appealing: STAR, Enhanced STAR, senior citizen, veterans, disability/limited income, agricultural, and volunteer firefighter/ambulance exemptions may matter. New STAR applicants generally register with New York State for the credit; older STAR exemption recipients may still see a school-tax exemption. Erie County notes that seniors should also check the senior citizens exemption, and Erie County increased veterans exemption caps beginning in 2024.

Worked savings example: Suppose a Buffalo homeowner’s 2026 assessment is $300,000, but comparable sales support $265,000. A $35,000 reduction would save about $115.58 on the 2026 Erie County portion alone using Buffalo’s 2026 county total rate of 3.302305 per $1,000: $35,000 ÷ 1,000 × 3.302305 = $115.58. The total bill impact may be larger after city, school, sewer, town, village, highway, library, and special district rates are applied, but those rates vary sharply by municipality and school district.

Erie County Property Tax Rate

Erie County does not publish one countywide millage; the official 2026 County Tax Rates table lists rates by SWIS/taxing area. Examples of 2026 TOTAL COUNTY rates include Buffalo City 3.302305, Amherst 3.305045, Clarence 3.192906, and Town of Tonawanda Homestead 16.118364 / Non-Homestead 41.186740. Use the parcel's municipality/taxing area and tax bill for the applicable rate.

Source: https://www3.erie.gov/ecrpts/sites/www3.erie.gov.ecrpts/files/2026-02/c_rate2026.pdf

When Are Property Taxes Due in Erie County?

County tax payment timing depends on where the property is located. For City of Buffalo property owners, the County of Erie Tax Office calendar-year county bill is mailed once each year on January 1 and due February 15. For property outside Buffalo, Erie County’s payment site says current Erie County property taxes must be paid to the local Town/City Clerk/Receiver; an Erie County-hosted town tax page states Town & County bills are sent by mid-January and due on or about February 15, with the exact date shown on the current bill. School tax bills, where applicable, are generally due on or about October 15 according to the same town source. Partial payments may be accepted by local collectors; for example, the Town of Clarence states partial payments in any amount are accepted, but penalties apply to unpaid balances after the due date.

This is not the same as the assessment appeal deadline above. The appeal deadline is your window to contest your assessed value; the payment due date is when the resulting tax bill must be paid. Missing one does not affect the other, but missing either has real consequences — one forfeits your right to appeal for the year, the other can trigger penalties and interest.

Source: https://www.buffalony.gov/DocumentCenter/View/14244/New-Homeowner-Information-Sheet-2025 ; https://paytax.erie.gov/ ; https://www4.erie.gov/clarence/tax-information

Property Tax Exemptions in Erie County

• Basic STAR credit / continuing STAR exemption — Owners of a primary residence; Basic STAR credit income limit is $500,000 or less. The STAR exemption is only for homeowners who have continuously received it since 2015; new homeowners receive the STAR credit instead.. STAR credit check/direct deposit to help pay school taxes, or a school-tax bill reduction for continuing exemption recipients; amount varies by property, school district, and benefit year. Yes, register with the New York State Tax Department for the STAR credit; continuing STAR exemption recipients remain under exemption rules if still eligible. Apply by STAR credit registration is through NYS; for exemption applications in Erie County towns, the general exemption filing deadline is March 1.. (Source: https://www3.erie.gov/ecrpts/star-program)
• Enhanced STAR credit / exemption — Eligible senior homeowners; for 2026 benefits, at least one resident owner must be age 65 or older by December 31 of the benefit year and combined eligible income must be $110,750 or less.. Increased STAR benefit for eligible seniors; amount varies by property, school district, and benefit year. Yes, register with NYS for the STAR credit or apply/upgrade through the assessor if eligible for a continuing STAR exemption. Apply by For Erie County towns, exemption applications are due March 1; Erie County’s STAR page notes senior-citizen exemption deadlines of March 1 for towns and December 1 for cities.. (Source: https://www.tax.ny.gov/pit/property/star/eligibility.htm)
• Senior citizens exemption — Qualifying homeowners age 65 or older who meet local income limits and other ownership/residency requirements.. Local governments and school districts may reduce the taxable assessment of the senior’s home by as much as 50%; local income limits and sliding-scale benefits vary. Yes, apply or reapply with the local assessor using the applicable senior citizens exemption form. Apply by In most communities the deadline is March 1; Erie County’s STAR page states senior citizens have until March 1 in towns or December 1 in cities.. (Source: https://www.tax.ny.gov/pit/property/exemption/seniorexempt.htm)
• Exemption for persons with disabilities and limited incomes — Eligible disabled homeowners who own and occupy the legal residence, provide required disability proof, and meet locally adopted income limits.. Local governments and school districts may grant up to a 50% reduction in assessed value; local income limits may range from $3,000 to $50,000, with possible sliding-scale benefits. Yes, file Form RP-459-c for first-time applicants; renewal application is required each year unless otherwise allowed for permanent-disability proof. Apply by Generally on or before the taxable status date; in most towns this is March 1.. (Source: https://www.tax.ny.gov/pit/property/exemption/disablexempt.htm)
• Alternative Veterans Exemption — Veterans and certain surviving spouses on residential property where the veteran served during a designated time of war or received an expeditionary medal.. 15% assessed-value reduction for wartime service, an additional 10% for combat-zone service, and an additional disability-related reduction equal to one-half of the service-connected disability rating, subject to jurisdiction caps. Erie County states its veterans tax caps increased to $30k / $20k / $100k beginning in 2024. Yes, file with the assessor and provide qualifying military documentation such as DD-214. Apply by For Erie County towns, the general exemption filing deadline is March 1; city deadlines should be confirmed with the city assessor.. (Source: https://www3.erie.gov/ecrpts/veterans-property-tax-exemptions)
• Cold War Veterans Exemption — Veterans and certain surviving spouses for the veteran’s residential property, if the veteran served during the Cold War period.. 10% or 15% assessed-value reduction as adopted by the taxing jurisdiction, plus an additional disability-related reduction equal to one-half of the service-connected disability rating; subject to jurisdiction caps. Yes, file Form RP-458-b with the assessor and provide qualifying military documentation. Apply by For Erie County towns, the general exemption filing deadline is March 1; city deadlines should be confirmed with the city assessor.. (Source: https://www3.erie.gov/ecrpts/veterans-property-tax-exemptions)

How to Look Up Your Property Record in Erie County

You can look up your property's official record at https://www3.erie.gov/ecrpts/featured/search-property. Erie County’s official Real Property Tax Services search page links to the county parcel/tax system and says it searches public property information drawn from a subset of the NYS Real Property System, including commonly referenced assessment/parcel information.