How do I grieve my Erie County property tax assessment?

File Form RP-524 with your local town or city assessor before Grievance Day — the fourth Tuesday in May each year. Include comparable sales and any appraisal evidence. The Board of Assessment Review (BAR) holds hearings that day and issues a written decision. If denied, residential property owners can file for Small Claims Assessment Review (SCAR) with the Erie County Clerk's Office by July 30. SCAR is an informal, low-cost court process presided over by a hearing officer; the $30 filing fee and comparables are all you need.

Why does Erie County have a June 1 taxable status date when most New York towns use March 1?

Erie County is one of a small number of New York counties — along with Nassau and Westchester — that use a later taxable status date by state law. For Erie County towns, June 1 is the date by which all assessment and exemption information must be finalized. This affects STAR exemption applications, senior citizens exemptions, and veterans exemptions — apply by June 1, not March 1.

What is the STAR program and how does it work in Erie County?

STAR (School Tax Relief) reduces school district taxes for qualifying homeowners. Basic STAR is for primary-residence homeowners with income under $500,000 — register once at tax.ny.gov and receive an annual check. Enhanced STAR provides a larger benefit for homeowners 65 and older with income below the qualifying threshold (approximately $110,750 for 2026). In the City of Buffalo, STAR is applied partly to city taxes and partly to school taxes — unlike the rest of New York where it applies only to school taxes.

Does New York have a state estate tax?

Yes — and it matters for Erie County residents. New York imposes its own estate tax with a 2025 exemption of approximately $7.16 million, well below the federal exemption. New York's "cliff" provision means that if a taxable estate exceeds 105 percent of the state exemption, the entire estate is taxed rather than just the excess. For estates in the $5–10 million range, New York estate planning is significantly more complex than in states with no estate tax. New York does not recognize transfer-on-death deeds for real estate, so real property typically passes through probate or a trust.

Where is the Erie County probate court?

The Erie County Surrogate's Court, 92 Franklin Street (Old County Hall), Buffalo, NY 14202. Phone: 716-845-2560. The Surrogate's Court handles wills, estates, guardianships, and related matters. New York's voluntary administration process allows simplified handling of small estates under $50,000 in personal property.

What is the history of Town Line, the hamlet that seceded from the Union?

In 1861, the hamlet of Town Line in the Town of Lancaster voted 85 to 40 to secede from the Union and join the Confederacy. No Confederate government ever formally recognized them, no Confederate officials ever arrived to govern them, and the Civil War ended without anyone doing much about it. Town Line officially voted to rejoin the United States in 1946, at a ceremony attended by journalists who covered it as a charming absurdity. The hamlet is part of Erie County to this day.

Erie County - County Offices

Emergency & Disaster

EMERGENCY & DISASTER MANAGEMENT

Office: Erie County Department of Homeland Security & Emergency Services – Fire Safety Division: 3359 Broadway, Cheektowaga, NY 14227; Civil Defense/Disaster Preparedness Division: 45 Elm Street, Buffalo, NY 14203

Services: Centralized planning, communications, and coordination of critical incident responses countywide; firefighter training and fire safety/prevention programs.

Property Tax

New York State property tax is administered locally – each municipality (town or city) in Erie County has its own assessor who determines property values. There is no single Erie County assessor. The Erie County Real Property Tax Services department coordinates assessment data and handles county tax billing, but the front-line assessment is a local function.

How New York property tax works in Erie County

Each assessor determines a property’s value based on comparable sales and other market evidence. The key concept unique to New York is the Level of Assessment (LOA) – a percentage that reflects how closely a jurisdiction’s assessed values track full market value. If a town’s LOA is 60 percent, a property worth $300,000 on the open market will be assessed at $180,000. The LOA varies by municipality across Erie County and must be considered when evaluating whether an assessment is fair.

Erie County taxes are layered: county taxes, school district taxes, town taxes, and any special district taxes are all calculated separately and combined on the annual tax bill. School district levies typically constitute the largest portion of the bill. Erie County property taxes are billed once per year, typically in January, with payment due by mid-February to avoid penalties.

Erie County’s taxable status dates differ from most of New York State

In most New York towns, the taxable status date – the date by which assessment and exemption information must be finalized – is March 1. Erie County towns are an exception: the taxable status date in Erie County towns is June 1. This means exemption applications (STAR, senior citizen, veterans) and the valuation date for assessments have later deadlines in Erie County than in most of the state. The City of Buffalo has its own assessment calendar – contact the Buffalo Assessment and Taxation Department at 716-851-5733 for city-specific dates.

The grievance process

If you believe your assessed value is too high, New York provides a structured grievance process:

Step 1: Review your assessment notice and calculate whether your assessed value – divided by your municipality’s LOA – produces a market value higher than what comparable properties sell for. If yes, you have grounds to grieve.

Step 2: File Form RP-524 (Complaint on Real Property Assessment) with your local assessor’s office. Gather evidence: recent appraisals, comparable sales in your neighborhood, photographs of property condition issues.

Step 3: Appear (or submit written materials) before your local Board of Assessment Review on Grievance Day – the fourth Tuesday in May each year. The BAR hears your evidence and the assessor’s defense, and issues a written determination.

Step 4: If the BAR denies your grievance or provides insufficient relief, you may proceed to Small Claims Assessment Review (SCAR) – a simplified court process available for one-to-three-family residential properties and farm properties, handled by a hearing officer without formal legal proceedings. Filing fee is $30. Petitions must be filed with the Erie County Clerk’s Office at 25 Delaware Avenue, Buffalo, no later than July 30.

Step 5: For commercial properties or cases where SCAR is not available, file an Article 7 proceeding in New York State Supreme Court.

STAR: School Tax Relief

New York State’s STAR (School Tax Relief) program reduces school district taxes for qualifying homeowners. Two tiers:

Basic STAR credit: Available to all primary-residence homeowners with income of $500,000 or less. The benefit is delivered as a check from the New York State Tax Department, not as an assessment reduction. Register once at tax.ny.gov.

Enhanced STAR: For homeowners 65 and older with income below the qualifying threshold (approximately $110,750 for 2026 based on 2024 income). Provides a larger school tax reduction. Enhanced STAR recipients must be enrolled in the Income Verification Program (IVP); after initial enrollment, the state automatically verifies income annually. The Enhanced STAR income limit beginning in 2026 applies only to the combined incomes of owners and their spouses who primarily reside at the property.

Note: In Erie County towns, the taxable status date for STAR exemption applications is June 1 – later than the March 1 deadline in most other New York counties. In the City of Buffalo, STAR is partly applied to city taxes and partly to school taxes, unlike most of New York where STAR applies only to school taxes.

Senior citizens exemption

Separate from STAR, New York provides a senior citizens property tax exemption (Article 4 of the Real Property Tax Law) for homeowners 65 and older who meet income requirements. Unlike STAR, this exemption reduces the assessed value used to calculate all local taxes – county, town, and school – not just school taxes. Applications are filed with the local assessor. In Erie County towns, apply by June 1 (the taxable status date); in the City of Buffalo, by December 1.

Veterans exemptions

Erie County veterans may qualify for property tax reductions of 10 to 35 percent on residential real estate, depending on service period and disability rating. Apply with your local assessor.

OWNWELL CTA: Erie County’s Level of Assessment (LOA) varies by municipality – meaning the same property could be fairly or unfairly assessed depending on where it sits. The grievance deadline is the fourth Tuesday in May. Ownwell handles the Form RP-524, the BAR hearing, and if needed the SCAR filing – no upfront cost, you pay only if you save.

LINK CLUSTER: Erie County Real Property Tax Services, Form RP-524 assessment grievance, Board of Assessment Review Grievance Day, SCAR Small Claims Assessment Review Erie County, Basic STAR credit registration, Enhanced STAR Erie County, Senior citizens exemption June 1 deadline, Veterans exemption Erie County, Pay Erie County property taxes, Level of Assessment by municipality

REAL PROPERTY TAX SERVICE

Address: 95 Franklin St, Buffalo, NY 14202

Phone: (716) 858-8755

Services: Assessment rolls and tax maps for the county’s municipalities

Courts & Legal

Erie County operates within the New York State Unified Court System. Major courts include:

New York State Supreme Court – General jurisdiction trial court for major civil matters and felony criminal cases. Located at 92 Franklin Street in Old County Hall.

Erie County Court – Handles felony criminal cases and some civil matters.

Erie County Surrogate’s Court – Handles all probate matters (wills, estates, guardianships, trusts) and is located at 92 Franklin Street in Old County Hall.

Erie County Family Court – Located at 1 Niagara Plaza, Buffalo, handles child support, custody, family offense, and related matters.

Buffalo City Court – Handles matters arising within the City of Buffalo including misdemeanors, civil cases up to $25,000, and small claims.

Probate in Erie County

Probate in Erie County is handled by the Erie County Surrogate’s Court, 92 Franklin Street, Buffalo, NY 14202 (716-845-2560). New York probate is governed by the Surrogate’s Court Procedure Act (SCPA) and the Estates, Powers and Trusts Law (EPTL).

New York probate requires filing a petition with the Surrogate’s Court to admit the will and appoint an executor (or administrator for intestate estates), followed by notice to heirs and creditors, inventory, creditor payment, and distribution. New York probate can be more procedurally demanding than some other states, and attorney representation is common for all but the simplest estates.

New York provides a simplified voluntary administration process for small estates – when the decedent’s personal property (excluding real property and jointly held assets) does not exceed $50,000. Voluntary administration is handled by the Surrogate’s Court without full probate proceedings.

New York State has its own estate tax – and it applies at a relatively low threshold compared to the federal exemption. New York imposes an estate tax on estates above approximately $7.16 million (2025, indexed for inflation). The New York estate tax applies only to New York residents and to nonresidents who own New York real property. The tax rate ranges from 3.06% to 16%. For estates near the threshold, New York has a “cliff” – if the taxable estate exceeds 105% of the exemption amount, the entire estate is taxed rather than just the excess. This makes New York estate planning significantly more complex than Texas, Indiana, or Missouri for large estates. Erie County residents with substantial estates – real property, retirement accounts, business interests – should consult an estate planning attorney familiar with New York’s tax structure.

SURROGATE’S COURT

Address: 25 Delaware Ave, Buffalo, NY 14202

Phone: (716) 845-9370

Services: Wills, estates, guardianships

Website: nycourts.gov/courts/8jd/erie

SUPREME COURT / COUNTY COURT

Address: 25 Delaware Ave, Buffalo, NY 14202

Phone: (716) 845-9308

Website: nycourts.gov/courts/8jd/erie

Courts Directory

Court	Type	Phone	Address
Erie County Surrogate's Court	Probate, estates, guardianships	716-845-2560	92 Franklin St, Buffalo, NY 14202
NYS Supreme Court (Erie County)	Major civil, felony criminal	716-845-9401	92 Franklin St, Buffalo, NY 14202
Erie County Court	Felony criminal	716-845-9400	92 Franklin St, Buffalo, NY 14202
Erie County Family Court	Child support, custody	716-845-7400	1 Niagara Plaza, Buffalo, NY 14202
Buffalo City Court	Misdemeanors, small civil claims	716-845-2600	50 Delaware Ave, Buffalo, NY 14202
Erie County Sheriff	Law enforcement	716-858-2903	10 Delaware Ave, Buffalo, NY 14202

Probate & Estate

Losing someone and having to deal with courts and paperwork at the same time is hard. This section won’t make that easier, but it should tell you what to expect, what it costs, and where to go – so at least you’re not walking in blind.

Where to go

Erie County Surrogate’s Court
Erie County Hall, 92 Franklin Street, Buffalo, NY 14202
(716) 845-2569

Erie County is in Western New York, seated in Buffalo, one of New York’s most populous counties outside NYC.

Step 1: figure out which path applies

New York probate and estate administration is governed by the Surrogate’s Court Procedure Act (SCPA) and handled by the Surrogate’s Court in the county where the decedent was domiciled. New York has 62 counties, each with its own Surrogate’s Court.

Voluntary Administration / Small Estate Affidavit (SCPA Article 13) – available when the decedent’s PERSONAL property (not real property) has a gross value of $50,000 or less, excluding certain property automatically set aside for a surviving spouse or children under 21 (EPTL 5-3.1). Owning real property does NOT disqualify an estate from this process – only the personal property counts toward the $50,000 cap. The filing fee is just $1.00.
Probate – required when there’s a valid will and the estate exceeds the small-estate threshold or involves real property.
Administration – required when the decedent died intestate (no will); the Surrogate’s Court appoints an administrator following the statutory priority order under SCPA 1001.

Step 2: filing for probate or administration

File the will (if any) with the Surrogate’s Court in the county where the decedent was domiciled, along with a probate or administration petition.
The court issues Letters Testamentary (with a will) or Letters of Administration (without a will) to the appointed fiduciary.
The fiduciary notifies creditors and beneficiaries and inventories the estate’s assets.
Debts, expenses, and any required New York State Estate Tax are paid.
The fiduciary distributes the remaining assets according to the will or New York’s intestacy law and files a final accounting to close the estate.

What it costs

Voluntary Administration filing fee: $1.00.
Full probate/administration filing fees vary and generally scale with estate value.
UNIQUE TO NEW YORK: New York imposes its own separate state ESTATE TAX. For 2026, the New York basic exclusion amount is $7,350,000 – estates at or below that owe no state estate tax. New York has an unusual “cliff”: if the estate’s value exceeds the exclusion by more than 5% (over $7,717,500 in 2026), the ENTIRE estate becomes taxable from the first dollar. No portability between spouses. Rates range from about 3.06% to 16%.
New York has no separate state inheritance tax.

Probate filings, estate administration, and guardianship matters are handled by the following office(s):

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