The Assessor’s Office, under supervision of the Assessor, is responsible for the discovery and valuation of all properties within the city as required under the Real Property Tax Law. In addition all Exemptions are administered through this office.
It is important to understand that the Assessors Office does not make the laws that affect property owners including the method of assessment. Assessment guidelines are set by the New York State Office of Real Property Services, State Rules and Regulations and the Courts.
The City of Lockport Assessment Department is responsible for:
- Locating Taxable Real Property and Collecting Inventory Data.
- Notifying Property Owners Where And When Data Is Available.
- Determining Ownership Of Property And Maintain Ownership Records.
- Valuing Real Property.
- Processing Authorized Exemptions.
- Filing Assessment Rolls (Tentative & Final).
- Preparing and submitting annual reports to the Office of Real Property Services.
For More Information on The Job Of The Assessor:
The Job Of The Assessor – NYS Publication
Who to contact with questions
- The assessor continually communicates with the public and answers questions and concerns raised by taxpayers. Anyone can examine the assessment roll and property records at any time.
- It is up to individual property owners to monitor their own assessment. If taxpayers have questions about their assessment, they should contact the assessor before the tentative roll is filed (June 1). In an informal setting, the assessor can explain how the assessment was determined and the rationale behind it.
- If after speaking to the assessor, you still feel you are over assessed, the publication How to File For a Review of Your Assessment may assist you. It describes how to prepare and file a complaint with the Board of Assessment Review and indicates the time of year it can be done.