Q: When are property taxes due in Niagara County?
A: Property taxes are typically due between February 15th and March 15th for the current tax year, though specific due dates may vary by municipality within the county. The first installment of some city taxes may be due January 31st. Contact your local tax collector for exact dates.
Q: What tax credits are available and do they require application?
A: The primary tax credit is the STAR program, which provides school tax relief and requires annual application or enrollment in the STAR credit program. Senior Citizens Exemptions and Veterans Exemptions are also available but require separate applications with specific eligibility requirements and deadlines.
Q: How does the STAR Homestead credit work?
A: STAR provides a credit against school property taxes only. Basic STAR provides up to $30,000 in assessed value relief, while Enhanced STAR for seniors can provide higher amounts. You must apply annually or enroll in the direct STAR credit program. This is a tax credit, not an exemption.
Q: When does the assessment period occur and how can I appeal?
A: March 1st is the Taxable Status Day when property ownership and exemptions are determined. Assessment rolls are typically completed in spring, and property owners receive assessment notices with appeal deadlines and procedures. Contact your local assessor's office for specific appeal dates and requirements.
Q: What are the penalties for late property tax payments?
A: Late payment penalties vary by municipality within Niagara County. Generally, interest and penalties begin accruing after the due date, with rates typically ranging from 1-1.5% per month. Contact your specific tax collector for exact penalty schedules.
Q: Can I pay property taxes online?
A: Many municipalities in Niagara County offer online payment options. Check with your specific town, city, or county tax collector's website for available electronic payment methods, which may include credit cards, electronic checks, or bank transfers.
Q: Why do tax rates vary within Niagara County?
A: Tax rates vary because properties may be located in different combinations of taxing jurisdictions including various school districts, towns, cities, fire districts, library districts, and other special districts. Each jurisdiction sets its own tax rate based on its budget needs.
Q: How are properties assessed in Niagara County?
A: Properties are assessed by local assessors at a percentage of market value, with equalization rates applied to ensure fairness across municipalities. Assessment practices and equalization rates vary by location within the county, typically ranging from 40% to 100% of market value.
Q: What happens if I miss the application deadline for tax credits?
A: Most tax credits and exemptions have strict application deadlines, often March 1st (Taxable Status Day). Missing deadlines typically means you cannot receive the credit for that tax year, though some programs allow late applications with penalties or have renewal requirements.
Q: How do special district taxes work?
A: Special districts like fire districts, library districts, or refuse collection districts levy additional taxes that appear as separate line items on your tax bill. These taxes only apply to properties within the specific district boundaries and fund services provided by that district.
