Assessment & Taxation Department

Description of Services

Pursuant to the New York State Real Property Tax Law, The Department of Assessment and Taxation is responsible for the implementation of a fair and equitable assessed valuation of all property within the City of Buffalo.  The Department issues the appropriate annual tax bill predicated on the final assessed value.  
The Department further works with individual property owners to calculate exemptions the owner may be entitled to.  This includes all commercial and Industrial exemptions as well as senior citizen, veterans, disabled persons, STAR exemptions and all Payment in Lieu of Tax (PILOT) agreements in the City of Buffalo.

Department Objectives

Assessment Office

  • Review every sale of property in the City to keep up to date on annual sales values
  • Make field inspections of old and new structures, demolitions and fire damaged buildings
  • Assist taxpayers with their challenge to an assessed value upon request
  • Process all applications for senior citizen exemptions, veterans exemptions, disability exemptions, STAR exemptions and the annual renewal of all exemptions
  • Review every deed filed in the City of Buffalo for accuracy and input ownership changes in the Department database
  • Assist the Corporation Counsel with Certiorari proceedings (Article 7) and Small Claims Assessment Review (SCAR) applications
  • Maintain a special Transit Mall Roll for delivery to the County of Erie for billing and collection
  • Keep abreast of all changes in the New York State Real Property Tax Law (RPTL) affecting the City of Buffalo

Tax Office

  • Preparation and distribution of all property tax and sewer rent bills as well as local assessment bills including sidewalks, demolitions etc., and the maintenance of all associated records
  • Preparation of all delinquent tax notices as per section 593 of the City of Buffalo Charter
  • Proper notification to all property owners facing foreclosure for non-payment of amounts due
  • Assistance for property owners in obtaining court ordered payment plans
  • Administration of the entire In Rem foreclosure auction on an annual basis