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Updated 2025 Tax Year

Cattaraugus County
Property Tax Guide

Everything you need to know about property taxes in Cattaraugus County, NY. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
1.4% to 3%+ of market value (varies by municipality and school district)
Exemptions
6+ Available
Section 1

How Property Tax Works

Property taxes in Cattaraugus County, New York, are the primary funding source for essential local services including schools, county government operations, town services, and special districts. The county operates under New York State's real property tax system, where taxes are levied based on assessed property values determined by local assessors. Property owners in Cattaraugus County typically face effective tax rates ranging from approximately 1.4% to over 3% of market value, depending on their specific location and the combination of taxing jurisdictions that apply to their property.

Tax rates vary significantly across Cattaraugus County due to the layered structure of local government and special taxing districts. Property owners pay taxes to multiple entities: Cattaraugus County itself, their local town or village, school districts, and potentially additional special districts for services like fire protection or libraries. Each municipality and district sets its own tax rate annually based on budget requirements and assessed property values within their boundaries. The assessment process and tax collection procedures are governed by New York State Real Property Tax Law, with the critical taxable status date of March 1st determining property ownership and exemption eligibility for the following tax year.

Section 2

What Makes Up Your Tax Bill

ComponentRate RangeDescription
County Tax0.8-1.2%Cattaraugus County services, courts, sheriff, health department
School Tax2.0-2.8%Local school district operations and capital expenses
Town/Village Tax0.3-0.8%Municipal services, roads, local government operations
Special Districts0.1-0.5%Fire protection, library, water/sewer districts (varies by location)
Total Effective Rate3.2-5.3%Combined rate varies by specific location and districts

Note: These rates reflect approximate ranges for Tax Year 2024-2025 (levied in 2024, payable in 2025). Actual rates vary significantly by municipality within Cattaraugus County. Some villages like Allegany show combined rates around 1.0%, while other areas may exceed 3%. Special taxing districts create additional variation - properties may be subject to multiple special district taxes or none at all depending on location and services provided.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Cattaraugus County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental property taxes in Cattaraugus County are additional assessments that may be levied when property changes occur after the March 1st taxable status date but before the tax year ends. Common triggers include new construction completion, major improvements or renovations that increase property value, ownership transfers that reveal previously unassessed improvements, or corrections to assessment rolls discovered during the tax year.

The calculation is based on the difference between the old and new assessed values, multiplied by the applicable tax rates for all jurisdictions (county, school, town/village, and special districts). For example, if a property owner completes a $100,000 addition after March 1st, and the local assessment ratio is 100%, the supplemental assessment would be $100,000. With a combined tax rate of 3.5%, this would result in a supplemental tax bill of $3,500 for the partial year, prorated based on when the improvement was completed and occupied.

Example Calculation

Example 1: $300,000 Property in Town of Allegany

  • Market Value: $300,000
  • Assessed Value: $300,000 (100% assessment ratio)
  • STAR Exemption Applied: -$30,000 (school taxes only, requires application)
  • Net Taxable for School: $270,000
  • Net Taxable for Other: $300,000
  • School Tax (2.5%): $6,750 | County/Town Tax (1.2%): $3,600
  • Annual Tax: $10,350 | Monthly Escrow: $863

Example 2: $600,000 Property in Village of Cattaraugus

  • Market Value: $600,000
  • Assessed Value: $600,000 (100% assessment ratio)
  • STAR Exemption Applied: -$30,000 (school taxes only, requires application)
  • Net Taxable for School: $570,000
  • Net Taxable for Other: $600,000
  • School Tax (2.3%): $13,110 | County/Village Tax (1.4%): $8,400
  • Annual Tax: $21,510 | Monthly Escrow: $1,793

Example 3: $1,000,000 Property in Rural Township

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000 (100% assessment ratio)
  • Enhanced STAR (seniors, requires application): -$30,000 (school taxes)
  • Net Taxable for School: $970,000
  • Net Taxable for Other: $1,000,000
  • School Tax (2.8%): $27,160 | County/Town Tax (1.1%): $11,000 | Fire District (0.3%): $3,000
  • Annual Tax: $41,160 | Monthly Escrow: $3,430

Note: All tax credits require annual application by March 1st deadline.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Cattaraugus County require borrowers to maintain an escrow account for property tax payments, particularly when the loan-to-value ratio exceeds 80%. Lenders collect monthly escrow payments equal to 1/12 of the estimated annual property tax bill, plus county and school taxes. Since property taxes in Cattaraugus County are due by May 31st annually, lenders typically receive tax bills in early spring and make payments directly to the appropriate tax collectors before the deadline.

Property owners should verify their escrow payments annually when they receive their mortgage statement and tax bills. Tax rates can change significantly from year to year based on municipal budgets and assessment changes, potentially creating escrow shortfalls or surpluses. Lenders are required to provide annual escrow analyses and adjust monthly payments accordingly. Property owners who pay taxes independently must ensure payments reach the town or county tax collector by May 31st to avoid penalties and interest charges that begin accruing June 1st.

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Section 6

Frequently Asked Questions

Q: When are property taxes due in Cattaraugus County for the current tax year? A: Property taxes are due by May 31st annually. Town and county tax collection begins January 1st, and payments must be received by May 31st to avoid penalties and interest.

Q: What tax credits are available and do they require applications? A: The primary tax credit is the STAR program (School Tax Relief), which provides up to $30,000 reduction in school tax assessments. Basic STAR is available to homeowners with household income under $500,000, while Enhanced STAR provides larger benefits for seniors over 65 with income limits. Both require annual applications by March 1st deadline.

Q: How does the Homestead exemption work in New York? A: New York doesn't have a traditional homestead exemption, but the STAR program serves a similar function by capping assessment increases for school tax purposes and providing tax relief for primary residences. The program limits how much your assessment can increase year-over-year, but you must file annually to maintain benefits.

Q: When do I need to apply for exemptions and credits? A: ALL exemption and credit applications must be submitted to your local assessor by March 1st annually. This includes STAR, Senior Citizens Exemption, Veterans Exemption, and disability exemptions. Late applications are generally not accepted.

Q: How often are properties reassessed in Cattaraugus County? A: Assessment schedules vary by municipality within Cattaraugus County. Some towns conduct annual updates while others may reassess every few years. Contact your local assessor's office for your specific municipality's schedule and to appeal assessments if necessary.

Q: What penalties apply for late tax payments? A: Interest and penalties begin accruing on June 1st for taxes not paid by the May 31st deadline. Penalty rates are set annually and compound monthly. Extended delinquency can result in tax liens and eventual foreclosure proceedings.

Q: Can I pay property taxes online in Cattaraugus County? A: Online payment options vary by municipality within Cattaraugus County. Contact your specific town or village tax collector to determine available payment methods, which may include online portals, phone payments, or traditional mail/in-person payments.

Q: What special district taxes might I owe? A: Depending on your property location, you may owe taxes to fire districts, library districts, water districts, or other special taxing units. These appear as separate line items on your tax bill and vary significantly based on the services available in your specific area within Cattaraugus County.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Tax Doc
2025 Tax Base Growth Factors for Villagestax.ny.gov
02
2025 City and Village Billscattco.gov
03
County
2025 Town and County Tax Billscattco.gov
04
Key Assessment Datescattco.gov
05
County
Deadline to switch to STAR by municipality: Cattaraugus Countytax.ny.gov
06
County
| Cattaraugus County Websitecattco.gov
07
County
Exemptions | Cattaraugus County Websitecattco.gov
08
State
Supreme Court of the United Statessupremecourt.gov
09
Tax Doc
Property tax forms - Exemptions - Tax.NY.govtax.ny.gov
10
20240717_Prefilecattco.gov
All sources verified as of 2025 Tax Year

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