ASSESSOR'S INFORMATIONThe Town Assessor's duty is to establish values of real property, as of May 1st taxable status date,
so that school, county, town and special district taxes may be equitably apportioned among property owners.
Every year, the Assessor's Office reviews hundreds of recent sales to determine the market values of
different styles and sizes of homes in various parts of the Town. Sales of vacant land and commercial property are also analyzed.
The Assessor also administers various real property tax exemptions authorized under state and local law. These include partial exemptions for veterans, senior citizens, clergy and physically disabled
people, as well as for agricultural uses, solar or wind energy systems, and business incentive exemptions. Partial or full exemptions may also be granted for certain parcels owned by non-profit
organizations and used for religious, charitable educational or cemetery purposes.
On May 24th of each year, the tentative assessment roll for the Town becomes available at the
Assessor's Office. Notices of changes in assessment are mailed to property owners and individuals may examine their tentative assessment at that time. Property owners who disagree with their
assessment can obtain a Grievance Complaint Form after May 1 and return the form by Grievance Day, defined by NYS Law as the first Tuesday in June. The Assessment Roll becomes final on July 1
of each year. Apportionment of taxes for the following year is based on the values in this roll.
Assessment Equity Program
The Assessment Equity Program the town is undergoing is an extension off an annual maintenance program of assessments. Annually, 2000-3000 assessments are changed each year. New
construction, changes in exemptions, improvements to properties, and changes in market conditions represent modification each year to the tax roll. Currently, it is estimated that approximately 10,000
parcels in town will have assessment changes.
Current assessments are changing due to normal maintenance required under law. Assessments
should b equitable and at a uniform percentage of market value. Sales of residential homes and sales of commercial and industrial properties were utilized as a basis for determining existing fairness. For
residential homes, the town was segregated into neighborhoods for close analysis.
To Challenge Your Assessment
All Challenges of Assessment Handled by the Town of Cheektowaga Board of Review
Step #1:
Obtain Complaint Application and Review Application
Pick up forms at: Any Cheektowaga Public Library
Forms will NOT be available in the Assessor's Office
Step #2:
Complete Complaint Application RP524, review application and gather all necessary information as requested.
Data and forms will be available at all branches of the Cheektowaga Public Libraries beginning, May
6. NO ASSESSOR'S STAFF WILL BE AVAILABLE AT THE LIBRARIES.
Step #3:
Grievance Day Procedures
Grievance Day is first Tuesday of June every year.
A.) Non-Hearing
. Submit completed Complaint application (RP524. This application is located in the back of the instruction booklet "How to File for a Review of Your Assessment" ) by the first Tuesday of
June every year before 4:30pm at the Cheektowaga Assessor's Office.
B.) Hearing. The office will begin taking appointments as of, May 13th. Bring completed Complaint application to schedule appointment.
Complaint Form #RP524 must be completed and submitted to the Assessor's Office in order to schedule an appointment.
Step#4: Board of Review Hearing
Bring the completed review application and any supporting documentation along with all data requested by the Board of Review, to your scheduled hearing.
All information presented becomes property of the Board of Review.
Note: You will have approximately 3-5 minutes to present your case.
Tentative date May 24th
Grievance day
First Tuesday in June
Final roll July 1st
