Erie County Property Tax: Due Dates, Calculation, and Exemptions

Erie County property tax bills come in two rounds each year: town and county taxes mailed in January and due around February 15, and school taxes mailed in September and due around October 15. Your bill equals your property’s taxable assessed value multiplied by the combined tax rates of the county, your town or city, and (on the school bill) your school district, less any exemptions you qualify for. The Erie County Department of Real Property Tax Services coordinates assessment data countywide, administers collections for the City of Buffalo, and enforces delinquent liens everywhere in the county.¹

When Your Tax Bills Are Due

Two separate billing cycles run each year, and the deadlines are firm.

Town and county tax bills go out in January. Payment is typically due by February 15 without penalty, and if that date falls on a weekend or holiday the cutoff moves to the next business day. School tax bills go out in September and are generally due by October 15, with the same weekend-and-holiday rule.² Some school districts offer a two-installment option with a first payment due around October 1 and the balance by October 15, so read your bill.

Exact mailing dates and deadlines vary slightly from one municipality to the next. The date printed on your bill controls, not any general rule.³

What Happens If You Pay Late

Missing a deadline triggers interest under New York Real Property Tax Law. Penalties are calculated monthly and grow the longer you wait, with the percentage set by state law under RPTL Section 924-a and related provisions. For town and county taxes, once the local collection period ends, unpaid amounts are returned to the county as delinquent and additional enforcement fees accumulate.

Delinquent taxes that sit long enough can lead to tax lien foreclosure. The Erie County Department of Real Property Tax Services handles that enforcement countywide.¹ The county must follow state-mandated notification steps before it can foreclose, but property owners do lose homes to tax foreclosure every year. If you’re behind, calling the Department early gives you the best shot at a resolution before enforcement starts.

How Your Bill Is Calculated

Every bill starts with your property’s assessed value. Under New York Real Property Tax Law Section 305, all parcels within an assessing unit must be assessed at a uniform percentage of current market value.⁴ Your local assessor sets that number, and equalization rates then adjust for the fact that different towns and cities assess at different percentages of market value. Without equalization, a town assessing at 50% of market would carry a smaller share of county taxes than one assessing at 100%, even on identical real-world values.

Tax rates are expressed per thousand dollars of assessed value. If your taxable assessed value is $200,000 and the rate is $5.00 per thousand, you owe $1,000 before exemptions. Your final bill combines the levies of the county, your town or city, and your school district, so two homes with identical assessments in different towns usually get different bills because each jurisdiction sets its own levy from its own budget.

Exemptions That Can Lower Your Bill

Several exemption programs can meaningfully cut what you owe. Each requires a separate application, and most are tied to the Taxable Status Date, which in most New York communities is March 1. Miss the deadline and you lose the exemption for that year even if you otherwise qualify. A few jurisdictions use different dates, so confirm with your local assessor.

STAR

The School Tax Relief program reduces the school portion of your bill if you own and live in your home. RPTL Section 425 creates two versions: Basic STAR for all primary-residence homeowners regardless of age or income, and Enhanced STAR, which provides a larger benefit for homeowners aged 65 or older.⁵ The property must be a one- to three-family home, a condo, a mobile home, or a farm dwelling that serves as your primary residence.⁶

Enhanced STAR requires that all owners be 65 or older and that household income fall below an annually adjusted threshold. For the 2025–26 school year the limit was $107,300. The figure moves each year, so confirm the current number with your assessor or the Department of Taxation and Finance before applying.⁶ One important wrinkle: new homeowners now receive STAR as a credit check from New York State instead of as an exemption on the tax roll. If you recently bought your home, register through the state’s STAR credit program rather than filing with your local assessor.

Veterans

Veterans who served during a period of war can claim an exemption under RPTL Section 458-a. The benefit has three stacking tiers. Wartime service gets a base 15% off assessed value. Service in a combat zone adds another 10%. A service-connected disability rating from the VA or Department of Defense adds a further reduction equal to half the disability percentage.⁷ Each tier is subject to dollar caps adjusted by equalization rates, and the exemption only applies in jurisdictions that have opted in. Your local assessor can confirm whether your municipality participates and what documentation you need.

Senior Citizens

Beyond Enhanced STAR, seniors aged 65 and older may qualify for a separate partial exemption under RPTL Section 467 if their income falls below a locally set threshold. The reduction typically ranges from 5% to 50% of assessed value depending on income. Unlike STAR, this one can apply to county and municipal taxes, not just school taxes. Your municipality must have adopted the exemption by local law, and you’ll need to reapply or submit updated income information each year to keep it in force.

Challenging Your Assessment

If your assessment is higher than what your property would actually sell for, you can file a formal grievance. The process costs nothing beyond your time, and it’s where most owners who get reductions get them.

Filing the Grievance

Use Form RP-524, the Complaint on Real Property Assessment, available from the New York State Department of Taxation and Finance.⁸⁹ You submit it with evidence to your local Board of Assessment Review on or before Grievance Day, which is typically the fourth Tuesday in May for most Erie County municipalities. Check the exact date with your assessor.

The strongest cases rest on recent comparable sales nearby. If three similar homes within half a mile sold for $180,000 and you’re assessed at $230,000, that gap tells a clear story. A private appraisal from a licensed professional adds weight but is not required. Photos of deferred maintenance or structural problems that affect value can also help. The burden of proof is on you. The Board won’t investigate on your behalf, and walking in with an opinion but no documentation almost always leaves the current assessment in place.

Small Claims Assessment Review

If the Board denies your grievance, owner-occupants of residential property can petition for Small Claims Assessment Review (SCAR). The petition must be filed within 30 days of when the final assessment roll is filed in your community, and the filing fee is $30.¹⁰ Miss that 30-day window and the petition will likely be dismissed, so mark the date as soon as you get the Board’s decision. SCAR hearings are less formal than full court proceedings, and you don’t need a lawyer, but you still need the comparable-sales evidence that supports your claimed value.

How to Pay

City of Buffalo property owners can pay current-year taxes through the county’s online portal at paytax.erie.gov, which accepts Visa, MasterCard, Discover, American Express, and electronic checks. Property owners anywhere in Erie County can also use the same portal to pay delinquent taxes from prior years.¹¹

If your property is outside the City of Buffalo, current-year town and county taxes go to your local town or city clerk or receiver of taxes, not to the county. In-person payments within Buffalo can be made at the cashier’s area on the first floor of the Rath Building at 95 Franklin Street.¹¹ Mailed checks or money orders are accepted at the address printed on your bill. Keep the confirmation email or stamped receipt. If you have a mortgage with an escrow account, your lender may be handling payment directly, but verify with your servicer rather than assuming.

1
Erie County. Real Property Tax Services
2
Town of West Seneca. Tax Payment
3
New York State Department of Taxation and Finance. Property Tax Calendar
4
Department of Taxation and Finance. Valuation Standards – Section: 1.1 Standard of Assessment
5
New York State Senate. New York Real Property Tax Law 425 – School Tax Relief (STAR) Exemption
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Department of Taxation and Finance. Assessor Manuals, Exemption Administration: RPTL Section 425
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Department of Taxation and Finance. Assessor Manuals, Exemption Administration: RPTL Section 458-a
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New York State Department of Taxation and Finance. Property Tax Forms – Assessment Grievance
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New York State Department of Taxation and Finance. Complaint on Real Property Assessment
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Westchester County Clerk. SCAR Petitions
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Erie County. Erie County Real Property Tax Online Payment Site