Jill M. Murphy, SCAAssessor
|
Office HoursMonday - Friday |
(716) 877-8811
(716) 877-4412
Goals
Our goal is to provide the taxpayers of the Town of Tonawanda a fair and equitable assessment on their properties and maintain an equitable roll for tax purposes.
Objectives
- We will provide superior customer service to the public; courteous, prompt follow-up, easy access and availability to our office will be a critical component of our operation.
- All of our decisions will be fact-based with supporting documentation that assist’s the public in understanding our decisions.
- We will insure, through free seminars, that the public understands the process of challenging their assessments.
- We will publicize exemption deadlines and work with the public to insure they receive all exemptions they are entitled to.
- Cooperation with all state, county, town, village and school district departments is key.
- Expanding our professional abilities through state sponsored training is critical in expanding our knowledge.
Tentative Assessment Roll
Each year the Tentative Assessment Roll is completed and filed for public inspection on May 1. This document contains property descriptions, ownership, valuations and any exemptions that have been granted as of March 1, the taxable status date. Please refer to our Assessment and Tax Collection Calendar and our Tax Rate Schedule.
Final Assessment Roll
The Final Assessment Roll is filed each year by July 1 and is the basis for the school tax due in October and the town and county tax due in February of the following year.
Requesting an Assessment Review
Informal Process done for 2019. See Below for Board of Assessment Review Information
A property owner may request an informal review of their assessment between February 1 and April 1 of each year. Depending on the type of property in question, i.e. residential or commercial, the appropriate application will need to be completed. For information on how to challenge your assessment and determine market value, please view pdf Challenging your Assessment - Points to Keep in Mind
Board of Assessment Review
If a property owner is dissatisfied with the result of this review, they 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-524) must be completed and filed with the assessor's office. 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 am to 4:30 pm and from 7:00 pm to 9:00 pm. If a hearing is not requested, the Board will make a determination based solely on the written complaint.
Assessor FAQ's
Please review the STAR Eligibility PDF Chart by clicking here, to determine whether you qualify for STAR Exemption.
A property owner may request an informal review of their assessment between February 1 and April 1 of each year. Depending on the type of property in question, i.e. residential or commercial, the appropriate application will need to be completed.
Click here for information on how to challenge your assessment and determine market value.
Complete form (RPTL 730) and follow instructions below.
Small Claims Assessment Review-SCAR
If you are dissatisfied with the decision made by the Town of Tonawanda Board of Assessment review, the Small Claims Assessment Review (SCAR) provides a way to seek further review of your assessment. This program is administered by OCA, New York State Office of Court Administration, for use in seeking assessment reductions for qualified properties before a Small Claims Assessment Review (SCAR) hearing officer.
How to File a Petition for Small Claims Assessment Review
If you plan to appeal the decision, you must file a Petition for Small Claims Assessment Review by completing form (
pdf
RPTL-730
).
How to File a Petition for Small Claims Assessment Review (SCAR)
You can challenge your property assessment in SCAR if you meet both of the following provisions:
- You own and live in a one, two, or three-family home and use it exclusively for residential purposes. Vacant land parcels also can qualify provided they are not of sufficient size to contain a one, two, or three-family residential structure.
- You already timely filed a written review about your property assessment with the board of assessment review (BAR) and you are not requesting a reduction greater than the amount you sought before that board.
Filing Fee is $30.00- which may be refundable if you prevail in your claim. Prepare at least 8 copies of the petition; Remember to keep a copy for your records:
- 3 copies to be filed with County clerk:
- Erie County Clerk’s Office - Actions & Proceedings Room,
First Floor, 25 Delaware Ave. Buffalo, NY 14202.
- Erie County Clerk’s Office - Actions & Proceedings Room,
- 1 copy to each of the following:
- County treasurer
- Tonawanda Town Clerk
- Clerk in the school district
- Tonawanda Assessor
Petitions must be filed no later than July 30th. Original and payment goes to Erie County Clerk’s Office listed above.
The court will assign your petition to a hearing officer who will advise you of the hearing date, time and location.
Here is a brief video detailing tax exemptions.
In the Town of Tonawanda and Kenmore the following tax exemptions are available to qualified residents:
- pdf Senior Citizen Property Tax Exemption
- Veterans Property Tax Exemptions
- Property Tax Exemption for pdf Limited Income Persons with Disabilities
- Business Investment Exemption ( pdf 485-b ) ( pdf Application instructions )
Though all property in the Town of Tonawanda and the Village of Kenmore is assessed, not all of it is taxable. Some properties, such as those owned by religious organizations or governments are completely exempt from paying property taxes.
All owner occupied houses are eligible for the STAR exemption. For more details, check out NY's STAR Resource Center
There are two different property tax exemptions available to veterans who have served in the U. S. Armed Forces, including veterans who have served in the U.S. Army, Navy, Air Force, Marines and Coast Guard.
Obtaining a veterans' exemption is not automatic. If you are an eligible veteran, you must submit the initial exemption application form to your assessor by the March 1st deadline. Please confirm the date with your assessor.
Whichever exemption a veteran chooses, it will apply only to to county, city, town, and village taxes; it does not apply to school district and special district taxes. You can only receive one of the two exemptions listed below.
- Veterans Exemption Q&A
- Alternative Veterans' Exemption
- Available only on residential property of a veteran who has served during a designated time of war, or who has received an expeditionary medal
- Currently available in over 95 percent of the county, city, town, and village taxing jurisdictions across the state. The remainder of these jurisdictions may choose to offer this exemption in the future
- Veteran applicants should check with the assessor or clerk in the municipalities in which they respectively reside to see whether the alternative veterans'? exemption is offered
- Authorized by Real Property Tax Law, Section 458-a
- Cold War Veterans' Exemption
- Available only on residential property of a veteran who served during the Cold War period.
- Counties, cities, towns, and villages have the option to offer this exemption to qualified veterans
- Check with your assessor or clerk to see whether the Cold War Veterans' exemption is offered
- Authorized by Real Property Tax Law, Section 458-b
This is an informational guide only. Specific requirements for this exemption are set by New York State Real Property Tax Law and are subject to change. Additional information can be found on the NYS Tax Department website.
Still have questions about exemptions? Contact Carrie Martin in the assessor's office.
For More Information
If you have any questions, please contact the Assessor's Office at (716) 877-8811.
- Applications available at the Assessor’s Office beginning May 1
- To schedule a hearing, call (716) 877-8811 after May 2.
- If a non-hearing is requested, your application must be filed by the fourth Tuesday in May at
pdf
General Information Sheet Attachment 1
Commercial & Vacant Land Challenges
- Complete form RP-524 (3/09) – Instructions included on form RP-524 Ins (3/09).
- Supply documents and complete pdf Commercial Property Questionnaire .
- Complete form pdf Board of Assessment Review – Commercial & Vacant Land Application (include section 2 comparables)
Numbers 2 & 3 are not mandatory, but if completed it will assist the board in evaluating your property.
pdf
General Information Sheet Attachment 1
Residential Challenges
- Complete form RP-524 (3/09) – Instructions to complete are included in form RP-524-Ins (3/09). Complete form pdf Board of Assessment Review Application – along with section 2 comparables used.
Number 2 is not mandatory, but if completed will assist the board in evaluating your property.
Information on How to Challenge Assessments
- pdf Challenging your assessment / Points of consideration
- How to determine your pdf homes market value .
General Information
Video - contesting your property assessment in New York
Link to Grievance Booklet (pdf)
Tonawanda Important Dates for 2019/20 Tax Collection
|
Tax Collection |
Collected For |
Due Date |
Last Payment Date |
| County / Town Tax | January 1 - December 31 | February 15 | June 30 |
| School Tax (Ken-Ton and Sweet Home) |
July 1 - June 30 | October 16 | November 30 |
| Village Tax | June 1 - May 31 | July 3 | November 1 |
Penalty Rates
|
County / Town Tax |
School Tax |
Village Tax |
|||||
|
Date |
Penalty Rate |
Date |
Penalty Rate |
Date |
Penalty Rate |
||
| February 19-March 2 |
1.5% |
October 15-31 |
7.5% |
July 1-31 |
7.5% |
||
| March 3-16 |
3% |
November 1-30 |
9% |
Each month after |
Add 1.5% |
||
| Mar. 17-March 31 |
4.5% |
||||||
| April 1-15 |
6% |
||||||
|
April 16- April 30 |
7.5% |
||||||
Other Important Dates
|
|
For More Information
If you have any questions, please contact the Assessor's Office at (716) 877-8811.