If you own property in Erie County, NY, your property tax is not one charge but several stacked together: a county levy, a town or city levy, any special district charges, and a separately billed school tax. Town and county bills are mailed in mid-January and due by February 15, school bills follow each district’s own calendar, and a handful of state exemptions can meaningfully reduce what you owe if you file by March 1.
What Makes Up Your Property Tax Bill
Your annual tax bill combines levies from different layers of government. The county tax funds Erie County services. Your town or city tax funds municipal operations. On top of those sit any special district charges for services like sewer maintenance, street lighting, or fire protection. Two parcels a few blocks apart can carry noticeably different bills if one sits inside a special district and the other does not.
School taxes are billed separately, usually on a different cycle. Each school district sets its own budget and rate through an annual vote, so that portion of your total burden moves independently from the municipal side. Plan on receiving at least two distinct tax bills each year.
How Your Assessment Is Set
Every parcel is assigned a market value by the assessor in the town or city where the property sits. That assessed value is the starting point for your tax calculation. Because municipalities across the county assess at different percentages of full market value, New York State applies an equalization rate to level things out, so no group of property owners ends up carrying a disproportionate share of county-wide costs.1New York State Department of Taxation and Finance. Property Tax Calendar
The taxable status date is March 1 for most Erie County towns. Whatever condition your property is in and whoever owns it on that date determines the assessment for the coming tax year.2Erie County. Assessment Calendar Finish a renovation on March 2 and it won’t hit the assessment roll until the next year. A building damaged before March 1 should be reflected in a reduced value. The tentative roll is published in late May, which is your narrow window to verify the numbers before they become final.
Every parcel has a unique Section, Block, and Lot (SBL) number. You can look up your property’s assessed value, taxable value, and exemption status through the Erie County Department of Real Property Tax Services property search tool.3Erie County. Real Property Tax Services Comparing your total assessed value to the taxable value on your bill is a quick way to confirm your exemptions were credited.
Exemptions That Lower Your Bill
Every exemption application must be filed with your local assessor by March 1, the same taxable status date used for assessments.2Erie County. Assessment Calendar Missing this deadline forfeits the exemption for the entire upcoming fiscal year.
STAR (School Tax Relief)
STAR reduces school taxes on your primary residence. Basic STAR has no age restriction. Enhanced STAR is available to homeowners aged 65 or older.4New York State Department of Taxation and Finance. STAR Eligibility The income cap for Basic STAR is $500,000 for the credit version and $250,000 for the exemption version. Enhanced STAR requires combined owner income of $110,750 or less for the 2026–2027 school year.5New York State Department of Taxation and Finance. Types of STAR
Homeowners who have received the STAR exemption continuously on the same home since 2015 keep it as a line-item reduction on the school tax bill. Anyone who bought after 2015 or is registering for the first time gets the STAR credit instead, delivered as a check or direct deposit from the state before the school tax bill is due.6New York State Department of Taxation and Finance. STAR Resource Center Either way, STAR touches only school taxes, not the town and county bill.
Veterans Exemption
Under Real Property Tax Law Section 458-a, veterans who served during a period of war or received an expeditionary medal can receive a 15% reduction in the assessed value of their primary residence, capped at $12,000 (adjusted by the local equalization rate). Combat-zone service adds another 10%, capped at $8,000. Veterans with a service-connected disability rating receive an additional exemption equal to half their disability percentage, capped at $40,000 of assessed value.7New York State Senate. New York Real Property Tax Law RPT 458-A – Veterans Alternative Exemption A veteran rated 100% disabled who served in a combat zone could qualify for all three tiers at once. Discharge papers and VA documentation are required at filing.
Senior Citizens Exemption
Homeowners aged 65 or older with limited incomes may qualify for a separate exemption reducing assessed value by up to 50%. Each municipality sets its own income ceiling, which state law allows to range from $3,000 to $50,000. Sliding-scale options can extend a partial benefit to seniors with income up to $58,400.8New York State Department of Taxation and Finance. Senior Citizens Exemption Income here means federal adjusted gross income with certain adjustments, including Social Security benefits and tax-exempt interest. All owners must be 65 or older unless they are spouses or siblings, in which case only one needs to meet the age. Confirm the local income limit with your town assessor, since it varies within Erie County.
Disability Exemption
Property owners with qualifying disabilities and limited incomes can receive up to a 50% reduction in assessed value under Real Property Tax Law Section 459-c. Eligibility requires certification for Social Security disability benefits, SSI, Railroad Retirement disability, VA disability pension, or a workers’ compensation order for permanent disability.9New York State Senate. New York Real Property Tax Law RPT 459-C – Persons With Disabilities and Limited Incomes The property must be your primary residence and used only for residential purposes. Income limits and sliding scales mirror the senior citizens exemption.
Agricultural Assessment
Farms within a certified agricultural district can apply for a reduced assessment based on agricultural value rather than full market value. Qualifying operations must produce an average of at least $10,000 in annual gross sales of agricultural products over the preceding two years. Smaller operations under seven acres generally need $50,000 or more in annual sales.10New York State Senate. New York Agriculture and Markets Law Section 305 – Agricultural Districts Effects The application is filed with the local assessor by March 1. If a natural disaster wipes out a season’s production, continued eligibility is allowed if the cooperative extension service certifies the loss and the owner can show the sales threshold would otherwise have been met.
Paying Your Bill
Town and county tax bills are mailed in mid-January and due by February 15 without penalty. If February 15 falls on a weekend or holiday, the deadline shifts to the next business day.11West Seneca New York. Frequently Asked Questions – Tax Information12Town of Clarence. Tax Information School bills follow each district’s own calendar.
Your bill names the designated municipal tax collector, usually your town clerk or receiver of taxes, who is the only person authorized to process the payment. Most owners mail a check or money order to the address on the bill. Under New York law, a mailed payment is considered received on the date of the U.S. postmark, so a February 15 postmark counts as timely even if it arrives later.13New York State Senate. New York Real Property Tax Law RPT 925 – Payment of Taxes by Mail A private postage meter mark does not qualify. Only an official postal service or IRS-designated delivery service postmark does.
Erie County runs an online payment portal at paytax.erie.gov, but its scope is limited. Property owners inside the City of Buffalo can pay current Erie County taxes online. Owners outside Buffalo must pay current taxes to their local town or city collector and can use the portal only for delinquent back taxes from prior years.14Erie County. Erie County Real Property Tax Online Payment Site If a mortgage escrow account handles your taxes, your lender submits the payment, though you remain responsible for making sure it clears.
Late Payments and Foreclosure Risk
Penalties begin the day after February 15. The Town of Clarence’s published schedule shows how the charges climb:
- February 16 – February 28: 1.5% penalty
- March 1 – March 15: 3.0% penalty
- March 16 – March 31: 4.5% penalty
- April 1 – April 15: 6.0% penalty
- April 16 – April 30: 7.5% penalty
After May 1, the 7.5% penalty stays on the base levy and an additional 1.5% monthly interest begins accruing on top.12Town of Clarence. Tax Information Exact dates and percentages can shift year to year, so check your current bill. State law sets a minimum annual interest rate of 12% on delinquent taxes, and local collectors have no authority to waive penalties.15New York State Senate. New York Real Property Tax Law RPT 924-A – Interest Rate on Late Payment
Unpaid taxes that outlast the local collection period are turned over to Erie County for enforcement. The county can charge up to 18% interest on delinquent balances. Once taxes go unpaid for two or more years, the county can start an In Rem foreclosure action on the property.16Erie County. In Rem 173 Tax Lien Foreclosure Information and Frequently Asked Questions In September 2025, the county filed In Rem 173 against properties with unpaid 2022 liens, giving owners a last chance to redeem by paying the full balance plus a $500 statutory foreclosure fee. Properties that aren’t redeemed go to public auction.
Challenging an Assessment You Think Is Too High
If your assessed value looks too high, start with an informal conversation with the town assessor. Bring comparable sales data, a recent appraisal, or anything else that supports a lower valuation. Assessors correct obvious errors at this stage more often than people realize, and no paperwork is required.
When that does not resolve it, file a formal grievance using New York State Form RP-524 with your local Board of Assessment Review. The board meets on the fourth Tuesday in May, known as Grievance Day, in most Erie County towns.17New York State Department of Taxation and Finance. RPTL Section 512 – Alternate Grievance Days18Erie County. Grieving My Assessment – Town of Newstead You need to show that the assessment is either excessive or unequal compared to similar properties. A recent professional appraisal, comparable sales, a recent purchase price below the assessed value, or an equalization-rate analysis all carry weight.
If the Board of Assessment Review denies your grievance, residential homeowners can pursue a Small Claims Assessment Review (SCAR) proceeding under Real Property Tax Law Section 730. The filing fee is $30, and the petition must be filed within 30 days of the final assessment roll publication. SCAR hearings are less formal than a full court proceeding and do not require an attorney. A professional appraisal, typically $350 to $600, is often the deciding factor at this stage.
Mortgage Recording Tax at Purchase
Property tax is an annual bill, but the county also collects a one-time mortgage recording tax when you finance a purchase. The total rate is 1% of the mortgage amount, with a $25 reduction for one- or two-family homes.19Erie County Clerk. Land Record Fees That 1% breaks into a 0.5% basic tax paid by the borrower, a 0.25% additional tax also paid by the borrower (where the $25 reduction applies for residential properties), and a 0.25% special additional tax paid by the lender.20New York State Department of Taxation and Finance. Mortgage Recording Tax Federal credit unions and privately held mortgages qualify for a 0.25% exemption, and government agencies are exempt from the entire 1%. Claiming any exemption requires two signed and notarized affidavits filed with the mortgage. A $45 statutory recording fee plus per-page charges applies on top of the tax itself, so budget for it at closing.