Q: When are property taxes due for the current fiscal year?
A: For the 2026 collection period, taxes are due by February 6, 2026, to avoid penalties. Collection begins January 8, 2026, and continues through April. A 1% penalty applies from February 7th through April 1st, and 3% penalty applies after April 1st.
Q: What tax credits are available and do I need to apply?
A: The main tax credits include STAR (School Tax Relief) for primary residences, Enhanced STAR for seniors 65+, Veterans Exemption, and Senior Citizens Exemption. All credits require annual application and are not automatic - you must file paperwork to receive benefits.
Q: How does the Homestead exemption work?
A: New York's STAR program provides school tax relief for primary residences. Basic STAR provides savings for homeowners under certain income limits, while Enhanced STAR provides greater savings for seniors 65+ with qualifying incomes. This is a tax credit that reduces your school tax bill, not an assessment reduction.
Q: When are properties reassessed and can I appeal?
A: Chautauqua County conducts periodic reassessments on a municipal basis. Property owners receive assessment notices in early spring and have 30 days to file grievances with the local Board of Assessment Review. Appeals must be filed by the deadline specified on your assessment notice.
Q: Are there penalties for late payment?
A: Yes. Payments made after February 6th incur a 1% penalty, increasing to 2% until April 1st, then 3% after April 1st. Interest and additional penalties may apply to severely delinquent accounts.
Q: Can I pay my property taxes online?
A: Online payment options vary by municipality within Chautauqua County. Contact your local tax collector to determine available payment methods. Many towns accept online payments while others require mail or in-person payments.
Q: Why did my tax bill increase if my assessment stayed the same?
A: Your tax bill can increase even with the same assessment due to higher tax rates from school districts, municipalities, or special districts. Budget increases by any taxing authority can raise your total bill regardless of assessment changes.
Q: What if I receive a supplemental tax bill?
A: Supplemental bills are issued when your property's assessed value changes mid-year due to new construction, improvements, or reassessment. These are due within the same timeframe as regular taxes and subject to the same penalty schedule.
