Debra A. Littere, Assessor
Melinda S. Olick, Clerk
Monday through Friday
8:00am - 4:00pm
Phone: (716) 433-8161
Assessor ext 122
Clerk ext 135
Your tax bill is made up of several different elements and this office is responsible for one of those: the assessing function. This function forms the basis of the distribution of taxes. It is not involved with school, town or county budgets or setting tax rates.
We are responsible for the listing and assigning of assessed values to every property in the town. This office monitors all sales and analyzes the local real estate market, supply and demand, economic situations and other influences that affect property values. We maintain current ownership records, sales information as well as property characteristics. These characteristics, in combination with analysis of the real estate market are used to determine market value and in turn form the basis for the assessed value of the property. Our goal is to establish value in a fair and equitable manner and every effort is made to do so.
Key dates that affect the assessment process
- Taxable status date – March 1
- Valuation date – July 1
- *Exemption deadline – March 1
- Tentative roll filed – May 1
- Grievance day – 4th Tuesday in May
- Final roll filed – July 1
It is also the responsibility of this office to process exemptions.
*All exemptions must be filed in our office by March 1.
1. Basic - all property owners who reside in their home - Income limit of $500,000
2. Enhanced - age 65 and over by 12/31/2018, reside in their home and make less than $86,300 for the 2017 income tax year.
Removal of STAR for Property Owners That Have State Tax Liabilities
Beginning with the 2013 school levies, property owners that have significant state tax liabilities will be denied the STAR exemption. The Department of Taxation and Finance (DTF) will be responsible for identifying the property owners and impacted parcels. DTF will communicate with property owners and give them an opportunity to resolve the issue. If they do not, DTF will notify the assessors of the parcels that are no longer eligible for the STAR exemption. The assessor will be responsible for removing the exemption from the assessment roll.
SENIOR – LOW INCOME
Own and live in home
Over 65 and income under $28,499 for town and county
School districts income limits vary
Available for service during certain times
LOW INCOME DISABLED
Notice of Award from Social Security Administration
County - income under $23,425
Town - income under $27,500
School Districts income limits vary
7 acres of land or more farmed with $10,000 per year income from the farming for the last two years and there are many others. Again, feel free to call the office for more information. To download forms for Board of Assessment Review and for more information on the Internet:
IMPORTANT - If you plan to come to the Board of Assessment Review - Please see our fact sheet
To view the 2018 Tentative Assessment Roll online: www.niagaracounty.com/realproperty
In the bottom left corner click on Tentative Final Assement Roll, once in there, find Town of Cambria.