The Real Property Tax Service main objective is to educate, advise and assist county government, local governments, local property owners, and the public in general, in the area of real property assessment administration. One of the most visible functions is to provide updated tax maps on an annual basis to local city, town and village assessing units in Niagara County. The office trains and assists local assessors in the annual preparation of assessment and tax rolls for towns, schools and villages. Corrections to tax rolls and bills are processed through this office. We provide administrative support, cooperation and assistance to the local Assessors and the acting Boards of Assessment Review in Niagara County. Tax computations, Tax rolls and Tax bills are generated from our office and administered by the local tax collectors.
The majority of functions of the Real Property Tax Service Agency (RPTSA) are mandated by Article 15A of the Real Property Tax Law.
There are three cities, twelve towns and five villages in Niagara County and as of taxable status date, March 1, 2013, Niagara County has 94,130 parcels.
The following services and reports are prepared by this department:
- Tax map maintenance (that may also serve as base maps for Geographic Information Systems)
- Digital maps, tax files and parcel data
- Oversee Veterans, Senior Citizen, Ag, and other adopted exemptions
- PILOT computations and bills
- Assist towns Assessors and Tax Collectors
- Supply state forms to assessors
- Hold training for Board of Assessment Review
- Cooperate and assist in training program provided by the State Board
- Preparation of the Town Warrants
- Preparation and maintenance of assessment rolls.
- Maintain records for County owned property
- Assist towns in forming special districts
- Preparing the Equalization Table
- Computing the Rates for the County, Towns and Special Districts
- RP554 & RP556 Correction of Errors applications
- RP520/551 Former Exempt/ Relevy processing
- Apportionment of Special Franchises for school districts
- Printing of assessment rolls, tax rolls and tax bills.
- The Tax Statistics Report Booklet is compiled, processed, and put on line from this department
- Freedom of Information request for the Real Property System
- Assistance to the general public regarding real property tax matters.