Town of Tonawanda Tax: Rates, Due Dates, and Exemptions

If you own property in the Town of Tonawanda, you pay two separate tax bills each year: a combined Erie County and town bill that arrives in January and is due in mid-February, and a school tax bill on its own schedule. Village of Kenmore residents pay a third bill in the summer. For 2025, a homeowner outside the village paid roughly $35.48 per $1,000 of assessed value in combined county and town taxes, and the Town of Tonawanda property tax deadline for the January bill in 2026 is February 17.¹²

Current Tax Rates per $1,000 of Assessed Value

Tonawanda uses a split-rate system that charges residential (homestead) and commercial or vacant (non-homestead) properties at different rates. The 2025 rates were:¹

Homestead, outside the Village of Kenmore: about $35.48 per $1,000 (county + town)
Homestead, inside the Village of Kenmore: about $24.48 per $1,000 (county + town only; village levy is separate)
Non-homestead, outside the village: about $53.81 per $1,000
Non-homestead, inside the village: about $32.89 per $1,000

School taxes come on their own bill. The Kenmore-Town of Tonawanda district rate for 2025–2026 was roughly $59.16 per $1,000.¹ The Town Board sets the county/town rates when it adopts the annual budget, so expect modest shifts year to year.

What the January Bill Covers

Your January statement bundles several levies. The Erie County portion funds regional services like social programs, public health, and the library system. The town portion splits into a general fund (parks, administration) and a highway fund (road repair and snow removal), each with its own line and rate. Below those sit charges for any special districts your parcel actually benefits from — garbage pickup, water, sewer. Your neighbor’s bill may look different if their parcel sits in a different mix of districts.

School taxes are billed separately by the district, not by the town, under procedures the Erie County Tax Act handles apart from county and town collection.³ Plan for two separate payments each year on different calendars.

Deadline and Late Penalties

The 2026 county and town bill must be postmarked or received by the Town Clerk on or before February 17, 2026.² The date shifts slightly each year depending on how February 15 falls.

Miss it and penalties under the Erie County Tax Act escalate quickly:³

February 16–28: 1.5%
March 1–15: 3%
March 16–31: 4.5%
April 1–15: 6%
April 16–30: 7.5%
May 1: 9%, then 1.5% more on the first of each month
November 1: 18%

Online payment through the town portal closes after June 30, 2026.² After that, unpaid balances go to the Erie County Commissioner of Finance for collection, and continued nonpayment can lead to an in rem tax lien foreclosure that costs you the property.⁴

How to Pay

You have three options. Pay online at egov.basgov.com/tonawanda with a credit card or electronic check (a convenience fee applies), mail a check to the Office of the Receiver of Taxes, or bring payment to the Municipal Building in person. If a mortgage lender holds an escrow, it pays on your behalf from your monthly installments. Confirm each year that the lender actually transmitted the payment on time — any penalty for a late transfer attaches to the property, not the bank.

Exemptions That Can Lower Your Bill

Every exemption below shares one deadline: applications go to the Assessor’s Office by March 1, the town’s taxable status date.⁵ Miss March 1 and you wait another full year.

STAR (School Tax Relief)

STAR reduces your school tax bill. Basic STAR covers primary-residence homeowners with household income up to $250,000 for the exemption or $500,000 for the credit.⁶⁷⁸

Recent buyers generally register for the STAR credit rather than the older exemption. Instead of a reduction on the bill, the state sends a check or direct deposit before school taxes are due. You register once through Individual Online Services on the Department of Taxation and Finance site, and it renews automatically.⁹ If you move from exemption to credit, you can’t switch back, so tell your mortgage lender to adjust your escrow.¹⁰

Senior Citizens Exemption

Homeowners 65 or older with limited income can get a partial exemption on county, town, and school taxes. It’s a percentage reduction in assessed value on a sliding scale tied to household income, not an assessment freeze. File Form RP-467 with your federal income tax return attached (or a completed income worksheet if you didn’t file).¹¹ The town publishes an income-limit chart showing the percentage at each bracket; call the Assessor’s Office at (716) 877-8811 for the current version well before March 1.

Alternative Veterans Exemption

Veterans who served during a qualifying conflict (and certain family members) can apply using Form RP-458-a for a three-tier exemption that stacks:¹²

Wartime service: 15% of assessed value, up to $12,000
Combat zone service: an additional 10%, up to $8,000
Service-connected disability: an additional amount equal to half the disability rating times assessed value, up to $40,000

Each cap is adjusted by the local equalization rate.¹³ Attach proof of honorable discharge (typically a DD-214) or a letter from the New York State Department of Veterans’ Services under the Restoration of Honor Act, plus documentation of service dates and any combat or disability awards.

Disability Exemption

Owners with a qualifying physical or mental disability and limited income can get a partial exemption on a sliding scale, from 50% of assessed value at incomes of $29,000 or less down to 5% between $36,500 and $37,399.99.¹⁴ You need certification of Social Security Disability, SSI, railroad retirement disability, or a State Commission for the Blind determination. Counted income includes Social Security, pensions, interest, dividends, and wages; gifts, inheritances, and return of capital don’t count. The property must be your primary residence, and you file annually by March 1.

Challenging Your Assessment

The Assessor sets each parcel’s taxable value based on normal market conditions. The tentative assessment roll is filed for public inspection on May 1 — your first look at the town’s number for the year.¹⁵

If you think it’s too high, Grievance Day falls on the fourth Tuesday in May.¹⁵ File Form RP-524 (Complaint on Real Property Assessment) with the Assessor’s Office before that date.¹⁶ To schedule a hearing, call the office after May 2. If you’d rather submit written evidence without appearing, the application must be filed by 9:00 p.m. on Grievance Day.

The burden is on you. The Board of Assessment Review won’t investigate for you. Strong cases rest on recent sale prices of comparable homes in your neighborhood with similar square footage, age, and condition. Photographs showing deferred maintenance or structural problems help. A professional appraisal carries the most weight but costs money upfront. The board needs data, not opinions.

Small Claims Assessment Review

If the Board denies your grievance, owner-occupied residential properties qualify for Small Claims Assessment Review (SCAR). The filing fee is $30, and a hearing officer rather than a judge decides after hearing both sides.¹⁷ SCAR is for individual homeowners; large landlord portfolios and commercial properties go through the costlier Tax Certiorari process in court.

Village of Kenmore Residents Pay a Third Bill

If your parcel sits inside the Village of Kenmore, you pay an additional village tax on top of the county/town and school bills. The 2025 village homestead rate was roughly $40.34 per $1,000, and the non-homestead rate about $65.55 per $1,000.¹ That’s why your county/town rate is lower inside the village — some services are funded through the village levy instead.

Village taxes run on a different calendar. The tax period is June 1 through May 31, with payment due by July 1 and a final deadline of October 31.¹⁸ Penalties attach after July 1. Any balance still unpaid on November 1 is transferred to Erie County and rolled into your next county tax bill.

Under an intermunicipal agreement, the Town of Tonawanda Clerk collects taxes for the village.¹⁹ Pay in person at Room 14 of the Municipal Building or online through the village website (service fee applies). Kenmore residents effectively juggle three tax calendars each year: county/town in January, village in July, and school taxes on the district’s schedule.

1
Town of Tonawanda. Tax Rates
2
BAS | Internet Tax. Town of Tonawanda
3
Erie County Department of Law. Erie County Tax Act
4
Erie County Real Property Tax Services. Auction and Foreclosure Information
5
Town of Tonawanda. Tax Calendar
6
New York State Department of Taxation and Finance. STAR Eligibility
7
New York State Department of Taxation and Finance. Types of STAR
8
New York State Department of Taxation and Finance. Assessor Manuals, Exemption Administration: RPTL Section 425
9
New York State Department of Taxation and Finance. Register for STAR or Update Your STAR Registration
10
New York State Department of Taxation and Finance. STAR Credit and Exemption Savings Amounts
11
New York State Department of Taxation and Finance. Application for Senior Citizens Exemption
12
New York State Department of Taxation and Finance. Alternative Veterans Exemption
13
New York State Senate. New York Real Property Tax Code 458-A – Veterans
14
eCode360. Town of Tonawanda, NY – Exemption for Disabled Persons With Limited Income
15
Town of Tonawanda. Assessor
16
New York State Department of Taxation and Finance. RP-524 – Complaint on Real Property Assessment
17
New York Courts. Small Claims Assessment Review (SCAR)
18
Village of Kenmore. Collection and Exemption Info
19
Village of Kenmore. Tax / Capital Projects