Erie County Property Tax Grievance: How Buffalo Homeowners Are Getting Hundreds Back (And the Deadline Is Coming)

Every spring, thousands of Erie County homeowners pay hundreds of dollars more in property taxes than they should. Not because of any wrongdoing — simply because their homes were assessed at a higher value than the evidence supports. And most of them never say a word about it.

Filing a property tax grievance is one of the most underused, legally available financial tools available to Western New York homeowners. The process is designed to be accessible to ordinary people. You don't need a lawyer. You don't need an appraiser. You need a form, some comparable sales data, and about two hours.

Here's exactly how to do it.

What an Over-Assessment Is (and Why It Happens)

Your local assessor's office determines what your property is "worth" for tax purposes. That assessment is supposed to reflect fair market value — what your home would sell for in an arm's-length sale. Your property tax bill is calculated by multiplying that assessed value by the local tax rate.

The problem is that mass assessments are imprecise. Assessors evaluate thousands of properties at once, often using formulas that can't account for every detail. A home on Hertel Ave that was assessed at $280,000 might actually be worth $240,000 based on what similar homes nearby have been selling for. The homeowner pays taxes on the higher number — unless they challenge it.

Over-assessments happen for several reasons:

• Improvements in the neighborhood raised comparable values, but your property didn't benefit equally.
• Your home has conditions (needed repairs, outdated systems, an unusual layout) that reduce its market value below the neighborhood average.
• The assessor's records contain errors — wrong square footage, wrong number of bathrooms, wrong lot size.
• Your municipality hasn't conducted a full reassessment in years, and outdated values are applied unevenly.

Step 1: Find Your Current Assessment

Start at the New York State Office of Real Property Tax Services (ORPS) database. You can find it at orps.tax.ny.gov, or search "NY ORPS property lookup." ^[4]

Enter your address to find your property's:

• Full market value (what the assessor thinks it's worth)
• Assessed value (often a percentage of market value, depending on the municipality)
• Exemptions already applied (such as STAR)

Write these numbers down. You'll need them for your grievance form.

Also check your assessment notice, which most municipalities mail in early spring. This notice triggers your right to grieve — you have until Grievance Day to file.

Step 2: Find Comparable Sales

Your argument is simple: the assessor thinks my home is worth $X, but similar homes in my neighborhood have been selling for less than that.

You need "comparables" — recent sales of similar homes. Look for properties within a quarter-mile of yours that are similar in size (within 20%), age, bedroom/bathroom count, and condition, and that sold within the past 12 months.

You can find this information for free at:

• NY ORPS database (same site as above — sales are public record)
• Zillow and Realtor.com (recent sale history is visible for most properties)
• Erie County Clerk's Office at 92 Franklin St. in downtown Buffalo — sale records are public

Find three to five comparables where the sale price suggests your home's value should be lower than your assessment. Screenshot or print the listings. These are your evidence.

Step 3: Fill Out Form RP-524

Form RP-524, "Complaint on Real Property Assessment," is available at your local assessor's office or from the NY State Department of Taxation and Finance website (tax.ny.gov). ^[1][2]

The form asks for your property details, your estimated fair market value, and the basis for your complaint. Attach your comparable sales evidence. The form is two pages and designed for non-lawyers to complete.

For Buffalo properties, contact the Buffalo Assessment Office at 716-851-5733 with questions. For Cheektowaga, Amherst, Tonawanda, and other Erie County municipalities, contact your local town assessor directly.

Step 4: File on or Before Grievance Day

Grievance Day for most Erie County municipalities is the 4th Tuesday of May. ^[3] However, this varies by municipality — confirm your specific deadline with your local assessor's office well in advance. Missing this deadline means waiting a full year.

You can often file in person or submit your RP-524 by mail. Some municipalities also accept fax or email — confirm the accepted method with your assessor's office.

After Grievance Day, a Board of Assessment Review meets and issues a determination, usually within a few weeks. If they rule in your favor, your assessment is reduced and your tax bill decreases going forward. If they deny your grievance, you still have the option to pursue the matter in Small Claims Assessment Review (SCAR) court — a low-cost, informal process where many homeowners succeed without an attorney.

Should You Do It Yourself or Hire an Attorney?

You can file entirely on your own for free. The process is designed for that.

Alternatively, many Erie County homeowners hire a tax certiorari attorney who works entirely on contingency — meaning:

• You pay nothing upfront.
• If the attorney wins a reduction, they take a percentage of the tax savings (typically 33–50% of first year's savings).
• If they don't win, you owe them nothing.

For homeowners who find the process intimidating or don't have time to research comparables, this is a low-risk option. The attorney does all the work, and you benefit regardless of their fee.

Realistic savings: In Erie County, a successful grievance typically reduces a home's assessed value by $20,000–$40,000. Depending on your local tax rate, this translates to $400–$900 per year in reduced taxes — and the lower assessment carries forward into future years unless your municipality reassesses.

One More Step: Check Your Exemptions

While you're reviewing your assessment, check whether you're receiving all exemptions you're entitled to. Two are especially important for Erie County seniors:

• STAR exemption (Basic or Enhanced): The School Tax Relief program provides a reduction in school taxes. Enhanced STAR, for homeowners 65 and older with income under $98,700 (2025 limit — verify annually), provides a larger benefit. If you're not receiving Enhanced STAR and you're 65+, contact the Buffalo Assessment Office at 716-851-5733.
• Senior Citizens Exemption (for local property taxes): Separate from STAR, this provides additional reduction for qualifying seniors based on income. Deadlines and income limits vary by municipality.

Both exemptions reduce your tax bill automatically, year after year, once you're enrolled. Missing them is like leaving money on the table.