AppealDesk

Erie County Property Tax Grievance, New York

Travis BunnTravis Bunn·Updated July 24, 2026

Erie County is located in western New York along the shore of Lake Erie and is the most populated county in the state outside of the NYC metro area. With a 2026 population of approximately 946,000, the county seat is Buffalo, which accounts for about 28% of the county's population. Major cities include Buffalo, Cheektowaga, Tonawanda, Amherst, West Seneca, and Lackawanna. Erie County has a median home value of approximately $275,000 and an effective property tax rate of 2.65%, resulting in a median annual tax bill of around $4,630, significantly above the national median of $2,400.

Notable cities: Buffalo, Cheektowaga, Tonawanda, Amherst, West Seneca, Lackawanna

Median Home

$275,000

Tax Rate

2.65%

Annual Tax

$4,630

Population

946,000

On the typical Erie County home, valued near $275,000 at the county’s effective tax rate of 2.65%, an over-assessment of even 10% means you are overpaying year after year until you grieve it. Here is how to find out if yours qualifies.

2026 Grievance Deadline: May 26, 2026 (fourth Tuesday in May)

Per New York Real Property Tax Law §512, Grievance Day in most Erie County municipalities is the fourth Tuesday in May, which falls on May 26, 2026. Your Form RP-524 must be received by this date, not merely postmarked. Some municipalities may have alternate dates adopted by local law, so confirm with your local assessor. Missing this deadline means you cannot challenge that year's assessment.

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Row of classic New York brownstones. Erie County grievance guide.

How Erie County Assesses Property

100%of market value

Assessed by: Erie County Real Property Tax Services and local municipal assessors

Assessment cycle: annual

Notices typically mailed: April-May

Erie County assesses property at 100% of market value. The valuation date is July 1 of the prior year, with a taxable status date of March 1. Assessment notices are typically mailed in the spring, reaching homeowners by mid-May. For example: If your home's market value is $275,000, at New York's 100% assessment ratio your assessed value would be $275,000, resulting in approximately $7,288 in annual taxes at the county's effective rate of 2.65%.

The Grievance Process

Appeals are heard by the Board of Assessment Review. The Board of Assessment Review consists of 3-5 appointed members who meet to hear complaints. You have the right to attend the hearing and present statements and documentation supporting your grievance. The assessor is required to attend and has the right to be heard on any complaint. The BAR will issue a written determination after reviewing all evidence.

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Step 1: Obtain Form RP-524 from your local assessor's office or download it from tax.ny.gov. Confirm your municipality's specific Grievance Day deadline by calling Erie County Real Property Tax Services at (716) 858-8333.

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Step 2: Complete Form RP-524, selecting your ground for complaint (overvaluation is most common for residential properties). Gather supporting evidence such as a recent professional appraisal, three or more comparable sales of similar properties, photos documenting property condition, or repair estimates showing needed work.

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Step 3: Consider requesting an informal review with your local assessor before filing the formal grievance (typically available July through April). Many Erie County assessors offer informal meetings to discuss assessments in a non-binding atmosphere.

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Step 4: File your completed Form RP-524 and all supporting documentation with your local Board of Assessment Review or assessor's office by May 26, 2026. Filing in person with a time-stamped receipt is the safest method to ensure timely receipt.

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Step 5: Attend your Board of Assessment Review hearing. The BAR will schedule a hearing date and notify you. Present your evidence professionally and focus on assessed value, not tax rates or bills. The Board will issue a written determination.

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Step 6: If the Board's decision is unsatisfactory, you may file for Small Claims Assessment Review (SCAR) for residential properties or pursue Article 7 court proceedings. SCAR petitions must typically be filed within 30 days after the final assessment roll is published.

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Step 7: For further appeals beyond SCAR, consult with a property tax attorney regarding New York State Board of Real Property Tax Services review or judicial review options.

Required form: Form RP-524 (Complaint on Real Property Assessment)

Filing Methods

in-person:File with your local Board of Assessment Review or assessor's office. Recommended to get a time-stamped receipt. Contact Erie County Real Property Tax Services at (716) 858-8333 for your local assessor contact information.
mail:Mail to your local Board of Assessment Review or assessor. Must be received (not postmarked) by May 26, 2026. Certified mail recommended if mailing.
online:Some Erie County municipalities offer online filing, check with your specific local assessor to confirm availability before assuming online submission is accepted.

Evidence to Bring

Recent professional appraisal showing market value below assessed valueThree or more comparable sales of similar properties in your neighborhoodPhotographs documenting property condition or defectsRepair estimates or contractor quotes for needed workDocumentation of property characteristics (square footage, room count, lot size)

Erie County Assessor Contact

Erie County Real Property Tax Services

Phone: (716) 858-8333

Address: Edward A. Rath County Office Building, 95 Franklin Street, Room 100, Buffalo, NY 14202

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

Online Portal: https://www3.erie.gov/ecrpts/featured/search-property

Hours: Monday – Friday: 8:30 AM – 4:30 PM (Closed on county-observed holidays)

Tax Exemptions in Erie County

Basic STAR Exemption

$30,000 base exemption (varies by school district; ranges from $6,900 to $33,140 in Erie County municipalities for 2025-2026)

School Tax Relief program for primary residences. Exempts a portion of home value from school taxes only.

Eligibility: Primary residence owner-occupants. No age or income restrictions for Basic STAR.Deadline: Taxable status date: June 1 in Erie County (differs from most NY towns which use March 1)

Enhanced STAR Exemption

$88,500 base exemption (varies by school district; ranges from $19,800 to $95,120 in Erie County municipalities for 2025-2026)

Enhanced school tax relief for senior citizens age 65+. Higher exemption amount than Basic STAR.

Eligibility: Age 65 or older by December 31. Income limit based on 2024 federal adjusted gross income. NYS automatically reviews tax returns to determine eligibility, no local application required if you have Basic STAR.Deadline: Automatic enrollment for existing Basic STAR recipients turning 65. Otherwise, apply by taxable status date (June 1 in Erie County).

Senior Citizen Low-Income Exemption

Sliding scale based on income; maximum income limit $37,399 for Erie County (varies by municipality)

Additional property tax reduction for low-income seniors on county, town, and village taxes (not school taxes).

Eligibility: Age 65+ by the end of the year. Must meet income requirements and own/occupy primary residence.Deadline: March 1 annually

Alternative Veterans Exemption

15% of assessed value for wartime service; additional 10% for combat zone service; additional exemption equal to 50% of service-connected disability rating. Erie County caps: $30,000 basic / $20,000 combat / $100,000 disabled (increased from prior limits in 2024).

Property tax exemption for qualifying veterans on county, city, town, and village taxes (not school taxes).

Eligibility: Veterans who served during designated wartime periods or received expeditionary medals, discharged under honorable conditions. Must provide DD-214.Deadline: Apply with local assessor; typically March 1 for initial application

100% Disabled Veterans Exemption

100% exemption from all property taxes (county, town, village, and school)

Complete property tax exemption for veterans with 100% service-connected disability rating.

Eligibility: Veterans with 100% permanent and total service-connected disability rating from the U.S. Department of Veterans Affairs. Property must be primary residence owned by veteran or spouse. New mandatory exemption enacted in 2026.Deadline: Applies to assessment rolls with taxable status dates on or after October 1, 2026. Contact local assessor for application details.

Cold War Veterans Exemption

10% or 15% reduction in assessed value (as adopted by taxing jurisdiction), subject to local maximum dollar limits

Exemption for veterans who served during the Cold War period.

Eligibility: Veterans who served during the Cold War period (September 2, 1945 through December 26, 1991).Deadline: Apply with local assessor by March 1

Erie County Grievance Packet · $49

Comparable sales evidence, county-specific filing guide, and professional cover letter. Enter your address to get started.

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Frequently Asked Questions

What is the deadline to grieve my property taxes in Erie County for 2026?
The deadline to file a property tax grievance in most Erie County municipalities is May 26, 2026, which is the fourth Tuesday in May as required by New York Real Property Tax Law §512. This date is known as Grievance Day. Your Form RP-524 must be received by your local Board of Assessment Review or assessor's office by this date, not merely postmarked. Some Erie County towns may have adopted alternate Grievance Day dates by local law, so it is critical to confirm your specific municipality's deadline by calling Erie County Real Property Tax Services at (716) 858-8333. Missing this deadline means you lose your opportunity to challenge that year's assessment entirely.
How do I file a property tax grievance in Erie County online?
Online filing availability varies by municipality in Erie County. Some towns and cities offer online submission of Form RP-524, while others do not. You should contact your specific local assessor's office before attempting to file online, as not all assessment offices accept electronic submissions. Erie County Real Property Tax Services at (716) 858-8333 can direct you to your local assessor to confirm whether online filing is available in your municipality. If online filing is not available, you can file in person (recommended to get a time-stamped receipt) or by certified mail, ensuring your grievance form is received, not just postmarked, by Grievance Day on May 26, 2026.
What is the STAR exemption worth in Erie County?
The STAR (School Tax Relief) exemption amount varies significantly by school district within Erie County. For the 2025-2026 school year, Basic STAR exemptions range from $6,900 (Town of Aurora) to $33,140 (Town of Grand Island), with most municipalities in the $7,500 to $30,000 range. Enhanced STAR for seniors age 65+ ranges from $19,800 to $95,120 depending on the school district. The exemption is based on a state-determined base amount ($30,000 for Basic STAR, $88,500 for Enhanced STAR in 2026-2027) multiplied by the local equalization rate and tax rate. To find your exact STAR savings, check the New York State Tax Department's STAR exemption amounts page for your specific municipality or contact your local assessor.
What happens at a Board of Assessment Review hearing in Erie County?
The Board of Assessment Review (BAR) hearing is your opportunity to present evidence that your property is assessed higher than its actual market value. The BAR consists of 3-5 appointed members who are independent from the assessor's office. During the hearing, you present your evidence such as a recent appraisal, comparable sales data, photographs, or repair estimates. The local assessor is required to attend and has the right to respond to your complaint. The hearing is formal but administrative in nature, you do not need an attorney, though you may bring one or another representative. The BAR will review all evidence presented and issue a written determination confirming, reducing, or (rarely) increasing your assessment. If you disagree with the BAR's decision, you can pursue further appeals through Small Claims Assessment Review (SCAR) or Article 7 court proceedings.
How much can I save by grieving my property taxes in Erie County?
The potential savings from a successful property tax grievance depends on how much your property is overassessed and Erie County's effective tax rate of approximately 2.65%. For example, if your home is overassessed by $50,000, a successful grievance could save you approximately $1,325 per year in property taxes ($50,000 × 2.65%). If overassessed by $100,000, your annual savings could reach $2,650. The median home in Erie County is valued at $275,000, and even a 10% overassessment ($27,500) would result in about $729 in annual overpayment. Since many homeowners successfully lower their assessments through the grievance process, especially when supported by solid market data such as a professional appraisal or recent comparable sales, it is worth pursuing if you believe your assessment exceeds your property's actual market value.
What evidence do I need for an Erie County property tax grievance?
The most persuasive evidence for an Erie County property tax grievance is a recent professional appraisal by a licensed New York State appraiser showing your property's market value is below your assessed value. Alternatively, you can present three or more recent comparable sales of similar properties in your neighborhood that sold for prices below your assessment (adjusted for any differences in size, condition, or features). Additional supporting evidence includes photographs documenting property condition, defects, or damage; contractor estimates or repair quotes for needed work; documentation of property characteristics like square footage, room count, and lot size; and any recent purchase price if you bought the property within the past year or two. Remember that your assessed value should reflect market value as of the valuation date (July 1 of the prior year). Organize your evidence clearly and professionally, and bring multiple copies to your Board of Assessment Review hearing.
Can I have an informal review with the Erie County assessor before filing a formal grievance?
Yes, many Erie County municipal assessors offer informal assessment reviews where you can discuss your property's assessed value in a non-binding, informal atmosphere before filing a formal grievance on Form RP-524. These informal reviews are typically available from July through April (before Grievance Day in May). During an informal review, you meet with the assessor to present your concerns and evidence, and the assessor may agree to adjust your assessment if warranted, avoiding the need for a formal Board of Assessment Review hearing. To schedule an informal review, contact your local town or city assessor's office directly. Erie County Real Property Tax Services at (716) 858-8333 can provide your local assessor's contact information. Even if you pursue an informal review, make sure to file Form RP-524 by Grievance Day (May 26, 2026) to preserve your right to a formal hearing if the informal process does not resolve your concerns.
What are the next steps if my Erie County Board of Assessment Review grievance is denied?
If the Board of Assessment Review denies your grievance or does not reduce your assessment to an acceptable level, you have two primary options for further appeal. For residential properties assessed at less than $250,000, you can file for Small Claims Assessment Review (SCAR), which is an informal, low-cost administrative proceeding where you represent yourself before a hearing officer. SCAR petitions must typically be filed within 30 days after the final assessment roll is published, using Form RP-524-SCAR. For properties over the SCAR limit, or if you prefer a judicial review, you can file an Article 7 petition in New York State Supreme Court, though this typically requires hiring an attorney. You may also consider filing a fresh grievance in the following year if market conditions or property conditions change. Many Erie County property owners who are unsuccessful with the BAR on their first attempt succeed in subsequent years by gathering stronger evidence or obtaining a professional appraisal.

Official Resources

Erie County Real Property Tax Services →

Official Erie County Real Property Tax Services website with property search, tax payment, assessment information, and links to local assessors.

New York State Property Tax Grievance Information →

New York State Department of Taxation and Finance guide to contesting your property assessment, including Form RP-524 download and instructions.

Erie County Property Search Tool →

Search public information for any property in Erie County, including assessment values, tax information, and property characteristics.

NYS STAR Exemption Information →

Complete information on New York's School Tax Relief (STAR) program, including eligibility requirements, application process, and exemption amounts by municipality.

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 →

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← All New York property tax grievance info

Sources: https://nickelcitybuyers.com/grievance-day-erie-county-ny-2026/ | https://www3.erie.gov/ecrpts/ | https://www.tax.ny.gov/pit/property/contest/ | https://www.zillow.com/home-values/38275/amherst-ny/ | https://www.smartasset.com/taxes/new-york-property-tax-calculator | https://worldpopulationreview.com/us-counties/new-york/erie-county | https://www.tax.ny.gov/pit/property/star/ | https://www3.erie.gov/ecrpts/veterans-property-tax-exemptions

Last verified: 2026-07-24