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Updated 2025 Tax Year

Lewis County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
$6.31 per $1,000 assessed value (county portion only), 1.2%-2.0% total effective rate varies by taxing district combination
1st Due
Jan 31
2nd Due
Jul 31
Exemptions
6+ Available
Section 1

How Property Tax Works

Lewis County's property tax system serves as the primary funding mechanism for essential local services including education, county operations, road maintenance, emergency services, and municipal functions. Property owners pay taxes based on their property's assessed value multiplied by the applicable tax rate, which varies significantly by location within the county due to different combinations of taxing districts.

The county's tax structure includes multiple components: county taxes, school district taxes, and town or village taxes. For the 2025 tax year, the county portion is set at $6.31 per $1,000 of assessed value, though total effective rates typically range from 1.2% to 2.0% of assessed value when all taxing districts are combined. Property owners should note that their specific tax rate depends on which school district, town, village, and special districts (such as fire districts) serve their property location.

Property assessments in Lewis County are conducted at the town level, with each town maintaining its own assessment roll. The assessment process determines the taxable value of properties, which may differ from market value depending on local assessment practices and available exemptions or credits.

Section 2

What Makes Up Your Tax Bill

ComponentRate per $1,000Description
County Tax$6.31Lewis County operations, roads, social services
School District TaxVaries by districtLocal school district operations and capital costs
Town TaxVaries by townTown services, highway maintenance, local operations
Village TaxVaries by villageVillage services (where applicable)
Special District TaxVaries by districtFire districts, water districts, other special services

Rates shown are for the 2025 levy year. The county rate of $6.31 per $1,000 is tentative and subject to final budget approval. School district and municipal rates vary significantly by location within Lewis County. Property owners receive separate tax bills or combined bills depending on their local municipality's billing practices.

Note: Your total property tax rate is the sum of all applicable district rates for your specific property location. Special taxing districts such as volunteer fire districts may add additional assessments that vary by geographic area within the county.

Section 3

When Are Property Taxes Due?

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

First Installment
Jan 31
Delinquent after Dec 10
Second Installment
Jul 31
Delinquent after Apr 10
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 Lewis County are additional property tax assessments that occur when there are changes to a property's assessed value during the tax year. Common triggers include new construction, property improvements, changes in ownership that reveal underassessment, or corrections to assessment errors discovered after the tax roll is finalized.

When supplemental taxes are levied, they are calculated by applying the current tax rate to the difference between the new assessed value and the previous assessed value. The supplemental tax is prorated based on the portion of the tax year remaining when the change occurred. For example, if a property improvement increases assessed value by $50,000 and the change is effective July 1st (halfway through the tax year), the supplemental tax would be calculated on $50,000 for half the tax year.

Property owners typically receive a separate supplemental tax bill that explains the reason for the additional assessment and provides the calculation details. These bills have separate due dates from regular property tax payments and must be paid to avoid penalties and interest charges.

Example Calculation

Example 1: $300,000 Property

  • Assessed Value: $300,000
  • Less: STAR Credit (if applied): -$30,000 school tax portion
  • Net Taxable Value: $300,000 (county/town), $270,000 (school)
  • Estimated Total Tax Rate: $18.50 per $1,000
  • Annual Tax: $5,400
  • Monthly Escrow: $450

Example 2: $600,000 Property

  • Assessed Value: $600,000
  • Less: Enhanced STAR Credit (if qualified): -$68,700 school tax portion
  • Net Taxable Value: $600,000 (county/town), $531,300 (school)
  • Estimated Total Tax Rate: $19.20 per $1,000
  • Annual Tax: $10,920
  • Monthly Escrow: $910

Example 3: $1,000,000 Property

  • Assessed Value: $1,000,000
  • Less: Available Credits (if applied): Varies
  • Net Taxable Value: $1,000,000
  • Estimated Total Tax Rate: $20.10 per $1,000
  • Annual Tax: $20,100
  • Monthly Escrow: $1,675

Note: Tax credits such as STAR require annual application and have income limitations. Rates shown are estimates combining typical county, school, and municipal rates. Actual rates vary by specific taxing districts serving each property.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lewis County require property tax escrow accounts for borrowers with less than 20% down payment or those who choose this option for convenience. The lender collects monthly escrow payments along with principal and interest, then pays property taxes directly to the appropriate tax collectors on behalf of the homeowner.

Lenders typically collect escrow payments based on the previous year's tax bill plus a small cushion (usually 1-2 months of taxes) to account for potential increases. Property owners receive annual escrow analysis statements showing how their payments were applied and any adjustments needed for the coming year. Since Lewis County property taxes are generally due January 1st for the previous assessment year, lenders typically make payments in late December or early January.

Property owners should verify that their lender pays all applicable tax bills, as some properties may receive separate bills from different taxing jurisdictions. It's important to review tax bills even when using escrow to ensure accurate payment and to apply for any available tax credits that require annual applications, such as the STAR program.

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 Lewis County property taxes due? A: Property taxes are typically due January 1st for the previous assessment year (e.g., 2024 taxes due January 1, 2025). School and village taxes may have different due dates, often requiring payment by 4:30 p.m. on the specified due date. Check your specific tax bill for exact dates.

Q: What tax credits are available and do they require applications? A: The School Tax Relief (STAR) program provides credits on school taxes and requires annual application with income verification. Senior citizens and veterans may qualify for additional exemptions that also require applications. Enhanced STAR provides larger credits for qualifying seniors. Most credits are NOT automatic and must be applied for annually.

Q: How does the Homestead exemption work in Lewis County? A: New York's STAR program serves as the primary homestead benefit, providing credits that reduce school tax bills rather than capping assessment increases. This requires annual application and has income limitations. The credit amount is applied directly to school taxes, reducing the taxable assessed value for school tax purposes only.

Q: How often are properties reassessed? A: Assessment practices vary by town within Lewis County. Most towns conduct periodic revaluations every 3-6 years, though some may assess annually. Property owners receive assessment notices and have the right to challenge assessments through the grievance process.

Q: What are the penalties for late payment? A: Late payment penalties and interest rates vary by taxing jurisdiction within Lewis County. Typically, penalties range from 1-2% per month on unpaid balances, with additional collection fees possible. Some jurisdictions offer brief grace periods.

Q: Can I pay property taxes online? A: Online payment availability varies by municipality within Lewis County. Contact your specific tax collector's office to determine available payment methods, which may include online portals, phone payments, or traditional mail payments.

Q: What if I receive multiple tax bills? A: Lewis County properties may receive separate bills for county, school, town, village, and special district taxes, or combined bills depending on local practices. Each bill may have different due dates and payment locations. Verify all bills are paid to avoid penalties.

Q: How do I appeal my property assessment? A: File a Small Claims Assessment Review Petition by July 31st following the assessment. Contact your town assessor first to discuss the assessment informally. If unresolved, formal grievance procedures are available through the Board of Assessment Review.

Q: Are there special exemptions for firefighters and ambulance workers? A: Lewis County has authorized partial property tax exemptions for qualifying volunteer firefighters and ambulance workers. These exemptions require application and proof of service. Contact your local assessor's office for specific requirements and application procedures.

Q: What happens if I don't pay my property taxes? A: Unpaid property taxes become liens against the property and accrue interest and penalties. Eventually, properties with delinquent taxes may be subject to tax foreclosure proceedings. Contact the tax collector immediately if you're unable to make payments to discuss possible payment arrangements.

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