Erie County Property Tax Grievance — New York

Rob Hartley·Updated February 15, 2026

Erie County, New York's most populous county outside New York City, encompasses the Buffalo metropolitan area with the county seat in Buffalo. The county includes major population centers like Buffalo, Cheektowaga, Amherst, and Tonawanda. Property owners face a significant tax burden with a median effective property tax rate of 1.96%, nearly double the national median of 1.02%. The median property tax bill in Erie County is $2,400, though this can vary dramatically across the county.

Notable cities: Buffalo, Cheektowaga, Amherst, Tonawanda, Hamburg

Median Home

$262,500

Tax Rate

1.96%

Annual Tax

$2,400

Population

approximately 950,000

2026 Grievance Deadline: varies by town, typically late May

Erie County provides a grievance process that allows homeowners to submit a formal complaint, usually in the spring. For example, in Newstead, Grievance Day is May 26, 2026. In Alden, Grievance Day is June 2, 2026.

Property in Erie County, New York — local tax assessment and grievance guide

How Erie County Assesses Property

100%of market value

Assessed by: Erie County Tax Assessor, Real Property Tax Services & Tax Foreclosure Auctions Office

Assessment cycle: varies by municipality

Notices typically mailed: spring each year, typically reaching mailboxes by the middle of May

In New York State, properties are assessed at 100% of their market value, meaning your assessed value equals your property's full market value. If your home's market value is $262,500, at New York's 100% assessment ratio your assessed value would be $262,500, resulting in approximately $5,145 in annual taxes at the county's effective rate of 1.96%.

The Grievance Process

Appeals are heard by the Board of Assessment Review. You will file a grievance form and present evidence such as recent appraisals or sales of similar properties. The Board of Assessment Review will evaluate your claim and issue a decision.

Schedule an informal review with your local assessor before the grievance deadline to discuss your assessment

Gather evidence including recent property appraisals, photos of property condition, repair estimates, and sales data of comparable properties

Complete the grievance form available from your local assessor's office and submit it before your town's specific deadline

Present your case to the Board of Assessment Review, which will evaluate your claim and issue a decision

If denied, pursue further relief through Small Claims Assessment Review (SCAR) or file an Article 7 tax certiorari petition in Supreme Court

Required form: grievance form (varies by municipality)

Filing Methods

in-person:File with your local town or city assessor's office

mail:Mail to your local assessor's office before the deadline

Evidence to Bring

recent property appraisalssales data of comparable propertiesphotos of property conditionrepair estimatesdocumentation of property defects

Erie County Assessor Contact

Erie County Tax Assessor, Real Property Tax Services & Tax Foreclosure Auctions Office

Phone: (716) 858-8333

Address: Edward A Rath County Office Building, 95 Franklin Street - Room 100, Buffalo, New York 14202

Website: https://www3.erie.gov/ecrpts/

Online Portal: https://paytax.erie.gov/

Tax Exemptions in Erie County

School Tax Relief (STAR) Program

$30,000 reduction from home's taxable value

Offers property tax relief to eligible New York State homeowners with standard and enhanced benefits based on age and income

Eligibility: Primary residence homeownersDeadline: March 1

Senior Citizen Exemption

varies based on income, maximum income $37,399 for Erie County

Provides property tax relief for seniors who meet age and income requirements

Eligibility: Owner-occupied residential properties with homeowners age 65+ with 2024 income below $37,399Deadline: March 1, 2026

Veterans Exemption

varies based on service and disability status

Limited exemption for qualified veterans who served during defined war periods or received expeditionary medals

Eligibility: Veterans of defined war periods, expeditionary medal recipientsDeadline: March 1

Cold War Veterans Exemption

percentage of assessed value

Limited exemption for veterans who served during the Cold War period (September 2, 1945 to December 26, 1991)

Eligibility: Cold War veterans who served between September 2, 1945 and December 26, 1991Deadline: March 1

Disability Exemption

varies based on income

Property tax exemption for persons with disabilities who meet eligibility requirements

Eligibility: Disabled persons meeting income requirementsDeadline: March 1

Official Resources

Erie County Real Property Tax Services →

Official county website for property tax information, payments, and property searches

Erie County Property Search →

Search public information for properties in Erie County, including assessment data and tax information

New York State Property Tax Information →

State resource for property tax relief programs, exemptions, and grievance procedures

Erie County Tax Payment Portal →

Online portal to pay current Erie County property taxes

Check Your Erie County Assessment

Enter your address to see if your Erie County property is overassessed.

✓ All 50 states✓ Instant results✓ $49 flat fee

Frequently Asked Questions

What is the deadline to grieve my property taxes in Erie County?

Erie County's grievance process typically occurs in the spring, but specific deadlines vary by town. For example, in Newstead, Grievance Day is May 26, 2026, while in Alden, it's June 2, 2026. Contact your local assessor's office as soon as possible to confirm your specific deadline, as missing it means losing your right to challenge your assessment for the entire tax year.

How much can I save by grieving my property taxes in Erie County?

Many homeowners successfully lower their tax bills through the grievance process, especially when supported by solid market data. With Erie County's median effective tax rate of 1.96% and median home value of $262,500, even a 10% reduction in assessed value could save you over $500 annually. The actual savings depend on your property's current assessment accuracy and the strength of your evidence.

What evidence do I need for an Erie County property tax grievance?

You should prepare evidence such as recent appraisals or sales of similar properties in your neighborhood. Bring any recent appraisals of your property to the meeting. Additionally, gather photos showing property defects, repair estimates for needed work, and a list of comparable property sales from the past year that support a lower valuation. The more comprehensive your evidence, the better your chances of success.

Can I meet with the assessor before filing a formal grievance in Erie County?

Yes, most Erie County towns encourage informal reviews before the formal grievance process. For example, in Hamburg, the Assessor meets with property owners in an informal atmosphere July 2nd through April 25th by appointment. In Newstead, the Assessor continues to meet with property owners for informal hearings prior to Grievance Day. This informal meeting can sometimes resolve issues without needing a formal grievance.

What happens at a Board of Assessment Review hearing in Erie County?

The Board of Assessment Review will evaluate your claim and issue a decision based on the evidence you present. You'll have a limited time to present your case, typically 5-10 minutes, so organize your evidence clearly. Focus on factual market data rather than general complaints about high taxes. If your grievance is denied, you still have further recourse through small claims assessment review or even higher court appeals.

What is the homestead exemption worth in Erie County?

While New York doesn't have a traditional "homestead exemption," the School Tax Relief (STAR) program offers property tax relief to eligible New York State homeowners. The basic STAR exemption provides a $30,000 reduction from a home's taxable value for primary residences. Enhanced STAR offers additional benefits for seniors based on age and income. You must apply for these exemptions by March 1st through your local assessor's office.

How are property taxes calculated in Erie County with varying assessment ratios?

Each town or city evaluates properties to determine their market value, then adjusts using the Level of Assessment (LOA), a percentage that reflects how closely the assessed value matches full market value. For example, if a property is worth $250,000 and the LOA is 60%, the assessed value would be $150,000. However, New York is moving toward 100% assessment ratios statewide. This figure is used to calculate the final tax bill when combined with various tax rates set by the county, towns, school districts, and special districts.

When are Erie County property tax bills due and what are the penalties?

Property taxes in Erie County are billed once per year, typically in January, and must be paid by mid-February to avoid penalties. For example, in Cheektowaga, 2026 property taxes are due by midnight Tuesday, February 17, 2026 without penalty. Failing to meet this deadline results in interest charges that increase monthly. Penalties are assessed in accordance with the Erie County Tax Act and New York State Real Property Tax Law, Section 925, with no provision for waiver.

For state-wide grievance information including New York's assessment ratio and deadlines, see our New York Property Tax Grievance Guide →

Considering professional help with your grievance? Compare pricing, coverage, and pros/cons in our Best Property Tax Grievance Services (2026) or browse side-by-side service comparisons →

More New York Counties

Bronx County (Bronx)Kings County (Brooklyn)Nassau County (Mineola)New York County (New York City (Manhattan))Queens County (Long Island City)Suffolk County (Babylon)

← All New York property tax grievance info

Sources: https://www.ownwell.com/trends/new-york/erie-county | https://smartasset.com/taxes/new-york-property-tax-calculator | https://www3.erie.gov/ecrpts/ | https://www.eriecountyworks.com/understanding-property-taxes-in-erie-county-ny

Last verified: 2026-02-15