Property tax in Erie County, NY is not a single charge but several levies stacked together: a county portion, a town or city portion, special district fees where they apply, and a separately billed school tax. Your bill is built on an assessed value set by your local town or city assessor as of March 1 each year, reduced by any exemptions you qualify for. Town and county taxes are due February 15, school taxes follow their own district calendar, and penalties begin the day after the deadline.
What Makes Up Your Bill
The town and county bill arrives in mid-January and combines the county levy, your town or city levy, and charges for any special districts your parcel sits in, such as sewer, street lighting, or fire protection. Two homes a few blocks apart can carry noticeably different bills if one falls inside a special district and the other doesn’t.
School taxes are billed separately on each district’s own cycle. School boards set their own budgets and rates through annual votes, so this piece of your total burden moves independently from the municipal side. Expect at least two distinct tax bills a year.
How Your Assessment Is Set
Every parcel is assigned a market value by the assessor in the town or city where it sits. That assessed value is the starting point for your tax calculation. Because municipalities assess at different percentages of full market value, New York applies an equalization rate so no group of owners carries 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 in most Erie County towns. Whatever condition the property is in and whoever owns it on that date governs the next tax year.2Erie County. Assessment Calendar A renovation finished on March 2 won’t appear on the roll until the following year. Damage before March 1 should be reflected in a lower assessment. The tentative roll goes out in late May, which is your window to verify the numbers before they’re locked in.
Exemptions That Reduce What You Owe
Every exemption application must be filed with your local assessor by March 1. Miss that date and you lose the benefit for the entire upcoming fiscal year.2Erie County. Assessment Calendar
STAR (School Tax Relief)
STAR reduces school taxes on your primary residence. Basic STAR has no age restriction; Enhanced STAR is for homeowners 65 or older.3New 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.4New York State Department of Taxation and Finance. Types of STAR
If you’ve received STAR continuously since 2015 on the same home, you keep it as a line-item reduction on the school bill. Buy a home after 2015 or register for the first time and you get the STAR credit instead, delivered as a check or direct deposit before the school tax deadline.5New York State Department of Taxation and Finance. STAR Resource Center Either way, it only applies to school taxes, not your town and county bill.
Veterans
Under Real Property Tax Law 458-a, veterans who served during a period of war or earned an expeditionary medal get a 15% reduction in assessed value on their primary residence, capped at $12,000 of assessed value (adjusted by the local equalization rate). Combat zone service adds another 10%, capped at $8,000. A service-connected disability rating adds an exemption equal to half the disability percentage, capped at $40,000 of assessed value.6New York State Senate. New York Real Property Tax Law RPT 458-A – Veterans Alternative Exemption A 100% disabled combat veteran can stack all three. Bring your discharge papers and VA documentation when you file.
Senior Citizens
Owners 65 or older with limited incomes may qualify for up to a 50% reduction in assessed value. Each municipality sets its own income ceiling within a state-authorized range of $3,000 to $50,000, with sliding-scale options extending partial benefits up to $58,400.7New York State Department of Taxation and Finance. Senior Citizens Exemption Income here means federal adjusted gross income with certain adjustments, including Social Security and tax-exempt interest that may not appear on your return. All owners must be 65 or older unless they’re spouses or siblings, in which case only one needs to meet the age. Ask your town assessor for the local income limit, which varies within Erie County.
Disability
Owners with qualifying disabilities and limited incomes can get up to a 50% reduction under RPTL 459-c. You must be certified for Social Security disability benefits, SSI, Railroad Retirement disability, VA disability pension, or hold a workers’ compensation order for permanent disability.8New 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 exclusively for residential purposes. Income limits and sliding scales mirror the senior exemption.
Agricultural Assessment
Farms inside a certified agricultural district can be assessed on their agricultural value rather than full market value. The operation must produce an average of at least $10,000 in annual gross sales over the preceding two years; smaller farms under seven acres generally need $50,000 or more.9New York State Senate. New York Agriculture and Markets Law Section 305 – Agricultural Districts Effects Apply by March 1. If a natural disaster wipes out a season, eligibility continues when the cooperative extension service certifies the loss and the owner can show the operation would otherwise have met the threshold.
Challenging an Assessment You Think Is Too High
Start with an informal conversation with your town assessor. Bring comparable sales, a recent appraisal, or anything that supports a lower value. Obvious errors often get corrected at this stage with no paperwork.
If that doesn’t 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.10New York State Department of Taxation and Finance. RPTL Section 512 – Alternate Grievance Days11Erie County. Grieving My Assessment – Town of Newstead You need evidence the assessment is either excessive or unequal compared to similar properties.
Strong filings typically include a professional appraisal with the appraiser’s name, date, and valuation; records of recent sales of comparable properties that went for less than your assessed value; closing documents if you recently bought the property for less than the assessed value; operating income and expenses for rental or commercial property; or the latest state equalization rate paired with comparable parcels assessed at a lower percentage of market value.
If the board denies you, residential owners can file a Small Claims Assessment Review (SCAR) proceeding under RPTL 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 informal and don’t require an attorney, but preparation still matters. A professional appraisal in the $350 to $600 range is often what decides it.
Paying Your Bill
Town and county bills go out in mid-January and are due by February 15 without penalty. If February 15 lands on a weekend or holiday, the deadline moves to the next business day.12West Seneca New York. Frequently Asked Questions – Tax Information13Town of Clarence. Tax Information School bills follow each district’s own calendar.
Your bill names the designated municipal tax collector, usually the town clerk or receiver of taxes, who is the only person authorized to accept the payment. Most people mail a check to the address on the bill. Under New York law a mailed payment is treated as received on the date of the U.S. postmark, so a payment postmarked February 15 is timely even if it arrives later.14New York State Senate. New York Real Property Tax Law RPT 925 – Payment of Taxes by Mail A private postage meter mark doesn’t count; only an official postal service or IRS-designated delivery service postmark does.
Erie County’s online portal at paytax.erie.gov is limited. City of Buffalo property owners can pay current Erie County taxes online. Everyone else must pay current taxes to the local town or city collector and can only use the portal for delinquent back taxes from prior years.15Erie County. Erie County Real Property Tax Online Payment Site If a mortgage escrow handles your taxes, the lender submits payment, but you remain ultimately responsible.
What Happens If You Pay Late
Penalties begin February 16. The Town of Clarence’s published schedule is a representative example of how charges build across Erie County towns:
- February 16 to February 28: 1.5% penalty
- March 1 to March 15: 3.0% penalty
- March 16 to March 31: 4.5% penalty
- April 1 to April 15: 6.0% penalty
- April 16 to April 30: 7.5% penalty
After May 1 the 7.5% penalty stays and an additional 1.5% monthly interest begins accruing on top.13Town of Clarence. Tax Information Exact dates and percentages shift slightly year to year, so check the schedule printed on your current bill. State law sets a minimum 12% annual interest rate on delinquent taxes, and local collectors have no authority to waive penalties.16New York State Senate. New York Real Property Tax Law RPT 924-A – Interest Rate on Late Payment
Once the local collection period closes, unpaid balances are turned over to Erie County for enforcement. The county can charge up to 18% interest. After taxes go unpaid for two or more years, the county is entitled to begin an In Rem foreclosure.17Erie 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 not redeemed go to public auction.
Mortgage Recording Tax at Closing
If you’re financing an Erie County purchase, there’s a one-time mortgage recording tax collected when the mortgage is filed. The total is 1% of the mortgage amount, with a $25 reduction for one- or two-family homes.18Erie County Clerk. Land Record Fees It breaks into three pieces: 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 property), and a 0.25% special additional tax paid by the lender.19New York State Department of Taxation and Finance. Mortgage Recording Tax
Federal credit unions and privately held mortgages qualify for a 0.25% exemption; government agencies are exempt from the full 1%. Claiming an exemption requires two signed and notarized affidavits filed with the mortgage.18Erie County Clerk. Land Record Fees A $45 statutory recording fee and per-page charges apply on top of the tax, so build this into your closing budget.