Fire Protection (Ad Valorem) Tax Rates

Fire Protection Locations

2022 Rate/M

2021 Rate/M

64026 Deerhurst

1.506481

1.478505

64027 North Delaware

1.577898

1.544073

64028 Ellicott Creek

2.090485

2.045469

64025 Pro Industrial

4.385242

4.327146


Fire District (Ad Valorem) Tax Rates

Fire District Locations

2022 Rate/M

2021 Rate/M

64024 Brighton

1.621669

1.607373

64020 Ellwood

2.341801

2.292845

64021 Kenilworth

3.685002

3.684999

64022 River Road

8.848571

8.839626

64023 Sheridan (Residential)

3.061587

3.010028

64019 Sheridan (Non-residential)

5.976435

5.824684


Garbage District (Ad Valorem) Tax Rates

Garbage District Locations

2022 Rate/M

2021 Rate/M

64400 Garbage

6.340801

5.974240


Drainage District (SF Land) Tax Rates

Drainage District Locations

            2022 Rate/MSF

2021 Rate/MSF

64324 Non-exempt high run-off

3.094000

3.074000

64325 Non-exempt low run-off

0.155000

0.154000

64328 Exempt high run-off

0.960000

0.978000

64329 Exempt low run-off

0.048000

0.049000


Sanitary Sewer District Tax Rates

Sanitary Sewer District Locations

2022 Rates

2021 Rates

64300 Land area (/MSF)

1.248000

1.218000

           Assessed valuation (/M)

0.312021

0.302771

           Frontage (/FF)

0.085252

0.108476

64302 Water consumption (/MGAL)

0.573306

0.592050


Lighting District (Ad Valorem) Tax Rates

Lighting District Locations

2022 Rates

2021 Rates

64031 Kenilworth

0.339319

0.337873

64159 Consolidated

1.786814

1.788311


For More Information
If you have any questions, please contact the Assessor's Office at (716) 877-8811.

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.

Filing Petitions for Small Claims Assessment

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:

  1. 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.
  2. 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.
  • 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.

Property Tax Exemptions
Most exemptions are offered by local option of the taxing jurisdiction (municipality, county or school district). The assessor's office is responsible for creating fair and equitable assessments, and administering real property tax exemptions as provided by the New York State Real Property Tax Law and locally adopted laws.

Here is a brief video detailing tax exemptions.

In the Town of Tonawanda and Kenmore the following tax exemptions are available to qualified residents:   

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 

Veterans Exemptions

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.

To view the Homestead and Non-Homestead Tax Rates, CLICK HERE


For More Information
If you have any questions, please contact the Assessor's Office at (716) 877-8811.

Board of Assessment Review Instructions
  • 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
       9 p.m.   

pdf General Information Sheet Attachment 1
Commercial & Vacant Land Challenges

  1. Complete form RP-524 (3/09) – Instructions included on form RP-524 Ins (3/09).
  2. Supply documents and complete pdf Commercial Property Questionnaire .
  3. 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

  1. 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

General Information
Video - contesting your property assessment in New York 
Link to Grievance Booklet (pdf)  

Tax Calendar

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

  • March 1 - STAR Application/Exemption due date
  • March 1 - Taxable Status Date
  • March 1 - Valuation Date
  • May 1 - Tentative Roll Filing
  • May, fourth Tuesday - Grievance Day
  • July 1 - Final Roll Filing


For More Information
If you have any questions, please contact the Assessor's Office at (716) 877-8811.