The Assessor is responsible for the valuation of 28,818 parcels of real property with a total market value of $5.3 billion. The office is also responsible for the maintenance of tax maps and property records, and the administration of various types of exemptions in accordance with New York State Real Property Tax Law and local laws.
Each year the Tentative Assessment Roll is completed and filed for public inspection on or before April 28th. This document contains property descriptions, ownership, valuations, and any exemptions that have been granted as of March 1st, the Taxable Status Date. Please refer to our Assessment and Tax Collection Calendar and our Tax Rate Schedule.
A property owner may request a review of their assessment anytime prior to March 1st each year. This review will include an inspection of the property to verify the data on record. If a property owner is dissatisfied with the result of this review, he may appeal to the Board of Assessment Review on Grievance Day, which is the forth Tuesday in May each year. To file an appeal, a Complaint (NYS form RP-5240) must be completed and filed with the Assessor's Office at least three (3) business days prior to Grievance Day. Complaint forms are available in the Assessor's Office and also available online at the Tonawanda Real Property System. If a hearing before the Board is requested, the Assessor's Office will schedule an appointment. Grievance Day hearings are held in Room 21 of the Municipal Building, from 9:00 A.M. to 4:30 P.M. and from 7:00 P.M. to 9:00 P.M. If a hearing is not requested, the Board will make a determination based solely on the written complaint.
The Final Assessment Roll is filed each year by July 1st and is the basis for the School Tax due in October and the Town & County Tax due in February of the following year.
For further information please call the Assessor's Office at (716) 877-8811. Office hours are
Monday thru Friday, 8:00 A.M. to 4:00 P.M.
Job 2736 - REAL PROPERTY TAX
ADMINISTRATION TECHNOLOGY PROGRAM
NEW YORK STATE SCHOOL TAX RELIEF (STAR) PROGRAM
BASIC STAR EXEMPTION
All owner-occupied primary residences (one, two, or three family) are eligible for a
partial School Tax exemption. To apply,
complete the Application for School Tax Relief (STAR) Exemption, Form RP-425, and file
with the Assessor's Office anytime on or
before MARCH 1, 2010.
This exemption will remain in effect as long as the owner resides on the
property.
ENHANCED STAR EXEMPTION FOR SENIORS
Owner-occupied primary residences (one, two, or three family) are eligible for an
Enhanced partial School Tax exemption , if owners are at least 65 years
of age by Dec 31st and their combined 2008 Federal Adjusted Gross income less
IRA distributions does not exceed $74,700. To apply, complete
the Application for School Tax Relief (STAR) Exemption, Form RP-425, and file along with
proof of age (copy of birth certificate or driver's license) and proof of income (
copy of 2008 Federal Tax Return) with the Assessor's Office on or
before March 1, 2010. If you apply and qualify for the
Low Income Senior Exemption (combined income for 2008 or 2009 under $32,400) you will automatically qualify for
the Enhanced STAR and do not need to file form RP-425. (Renewal Applications for the
Low Income
Senior Exemption, Form RP-467, are mailed in January.) For more information on the
Low Income
Senior Exemption or the STAR exemption, call the Assessor's Office at (716)
877-8811.
NYS Real Property STAR
Program
OTHER EXEMPTIONS
Other exemption programs are available for disabled persons with 2009 income
under $32,400, and for honorably discharged veterans who served during wartime.
The filing deadline for all exemptions is March 1st each year. For application
forms and more information please contact the Assessor's office at (716)
877-8811.
For more information, you may contact our Office at cschiffler@tonawanda.ny.us.
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