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Updated 2025 Tax Year

Erie County
Property Tax Guide

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

7 Official Sources
8 min read
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Quick Facts
Tax Rate
$3.28 per $1,000 of assessed value (2025 county rate)
Exemptions
5+ Available
Section 1

How Property Tax Works

Erie County, New York operates under a property tax system that funds essential local services including schools, municipal operations, fire protection, and county services. Property taxes in Erie County are based on assessed values determined by local assessors and applied tax rates that vary by municipality and school district. The county has achieved historic lows in its property tax rate, with the 2025 Erie County property tax rate set at $3.28 per $1,000 of assessed value, down from $3.39 in 2024.

The effective property tax rates in Erie County typically range from approximately 2.5% to 4.0% of market value, depending on the specific municipality, school district, and local tax levies. Property owners receive tax bills that include multiple components: county taxes, town or city taxes, school district taxes, and special district assessments. The Erie County Legislature prepares the county levy in late December each year and coordinates with towns to provide joint billing for streamlined tax collection.

Section 2

What Makes Up Your Tax Bill

ComponentTypical Rate RangeDescription
Erie County Tax$3.28 per $1,000County services, infrastructure, and operations (2025 rate)
School District Tax$15.00-$25.00 per $1,000Local school district funding, varies significantly by district
Town/City Tax$2.00-$8.00 per $1,000Municipal services, varies by municipality
Fire District Tax$1.00-$3.00 per $1,000Fire protection services, where applicable
Special Districts$0.50-$2.00 per $1,000Library, water, sewer, lighting districts as applicable
Total Combined Rate$21.78-$41.28 per $1,000All components combined (approximate range)
Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Erie 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 taxes in Erie County are additional property tax assessments that occur when there are changes to property ownership, improvements, or corrections to assessments outside the regular assessment cycle. Common triggers include new construction completion, property splits or combinations, successful assessment appeals that increase value, and discovery of previously unreported improvements. According to Erie County tax law, "the taxable status of all real property" is fixed at specific dates, but supplemental assessments may be issued for qualifying changes.

Supplemental taxes are calculated by applying the current tax rates to the difference between the new assessed value and the previous assessed value, prorated for the portion of the tax year remaining. For example, if a property's assessed value increases by $50,000 due to completed construction in July, and the total tax rate is $30.00 per $1,000, the supplemental tax would be approximately $750 ($50,000 ÷ 1,000 × $30.00 × 0.5 for half the year remaining). Property owners typically receive supplemental tax bills within 30-60 days of the assessment change.

Example Calculation

Example 1: $300,000 Market Value Home

  • Assessed Value: $300,000 (100% assessment ratio)
  • Less STAR Exemption: -$30,000
  • Net Taxable Value: $270,000
  • Annual Tax (at $28.00/$1,000): $7,560
  • Monthly Escrow: $630

Example 2: $600,000 Market Value Home

  • Assessed Value: $600,000 (100% assessment ratio)
  • Less STAR Exemption: -$30,000
  • Net Taxable Value: $570,000
  • Annual Tax (at $28.00/$1,000): $15,960
  • Monthly Escrow: $1,330

Example 3: $1,000,000 Market Value Home

  • Assessed Value: $1,000,000 (100% assessment ratio)
  • Less STAR Exemption: -$30,000
  • Net Taxable Value: $970,000
  • Annual Tax (at $28.00/$1,000): $27,160
  • Monthly Escrow: $2,263

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Erie County require borrowers to maintain an escrow account for property tax payments, particularly for loans with less than 20% down payment. The lender collects monthly escrow payments equal to 1/12th of the annual property tax bill plus insurance premiums. Lenders typically maintain a cushion of 2-3 months of payments in the escrow account to ensure adequate funds for tax payments. Property taxes in Erie County are generally due in two installments, and lenders coordinate payments directly to the Erie County Comptroller's office.

Property owners should verify their escrow payments annually when tax bills are issued and notify their lender of any significant changes in assessed value or tax rates. If property taxes increase, lenders may require higher monthly escrow payments or request a lump sum to cover shortfalls. Property owners can monitor their tax payments and access payment information through the Erie County Comptroller's office at https://www2.erie.gov/comptroller/index.php, which provides online payment options and account verification services.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Erie County? A: Property tax due dates vary by municipality within Erie County. Most towns and cities have taxes due in January, but specific dates range from January 31st to March 1st depending on your location.

Q: How do I qualify for the STAR exemption? A: The STAR (School Tax Relief) program provides exemptions for primary residences. Basic STAR is available to all homeowners, while Enhanced STAR provides additional savings for seniors over 65 with income limitations.

Q: How are property assessments determined? A: Erie County uses market value assessments updated through periodic revaluations and annual assessment reviews. Assessors consider recent sales, property improvements, and market conditions.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with your local Board of Assessment Review by the specified deadline (typically late May). Contact the Erie County Real Property Services office for forms and procedures.

Q: What happens if I pay my property taxes late? A: Late payments incur interest charges and penalties. Extended delinquency can result in tax liens and potential foreclosure proceedings by the county.

Q: Can I pay my property taxes online? A: Yes, online payment options are available through the Erie County Comptroller's office website and authorized payment services, though convenience fees may apply.

Q: Are there property tax exemptions for veterans or seniors? A: Yes, Erie County offers various exemptions including Veterans Exemption for qualifying military service members and Senior Citizens Exemption for eligible older adults with income restrictions.

Q: Where can I find detailed information about my property assessment? A: Visit the Erie County Real Property Services website at https://www2.erie.gov/rps/ to access property records, assessment data, and exemption information for your specific property.

Verified Sources

Backed by 7 Official Government Sources

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

01
County
Erie County Assessorwww2.erie.gov
02
State
POLONCARZ STATEMENT ON ADOPTION OF 2025 ERIE ...www4.erie.gov
03
Tax Doc
POLONCARZ ADMINISTRATION PLANS PROPERTY TAX ...www4.erie.gov
04
second-quarter-2025-financial-report. ...www4.erie.gov
05
County
ERIE COUNTY TAX ACTwww3.erie.gov
06
TOWN OF LANCASTER, NEW YORKlancasterny.gov
07
Tax Doc
Real Property Taxationassembly.state.ny.us
All sources verified as of 2025 Tax Year

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