| All 34 cities and towns in Cattaraugus County added together (2025 rolls) – a total of local records, not a sign that the county itself grants the exemption | total | found in 33 of 34 cities/towns (803 exemption records in all, not homes) | found in 2 of 34 cities/towns (2 exemption records in all, not homes) | found in 33 of 34 cities/towns (3,791 exemption records in all, not homes) | found in 31 of 34 cities/towns (362 exemption records in all, not homes) | found in 5 of 34 cities/towns (20 exemption records in all, not homes) | official |
| City of Olean | city | yes – granted here by at least one level of government (county, city/town, school district or village); 169 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 567 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 68 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| City of Salamanca | city | yes – granted here by at least one level of government (county, city/town, school district or village); 47 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 132 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 17 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Allegany | town | yes – granted here by at least one level of government (county, city/town, school district or village); 50 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 404 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 27 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Ashford | town | yes – granted here by at least one level of government (county, city/town, school district or village); 23 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 1 exemption record on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 152 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 17 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Carrollton | town | yes – granted here by at least one level of government (county, city/town, school district or village); 15 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 120 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 2 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Coldspring | town | yes – granted here by at least one level of government (county, city/town, school district or village); 28 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 27 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 11 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Conewango | town | yes – granted here by at least one level of government (county, city/town, school district or village); 30 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 52 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 3 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 2 exemption records on the 2025 roll, not a count of homes | official |
| Town of Dayton | town | yes – granted here by at least one level of government (county, city/town, school district or village); 21 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 85 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 5 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of East Otto | town | yes – granted here by at least one level of government (county, city/town, school district or village); 7 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 58 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 7 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Ellicottville | town | yes – granted here by at least one level of government (county, city/town, school district or village); 7 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 54 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 4 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Farmersville | town | yes – granted here by at least one level of government (county, city/town, school district or village); 22 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 63 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 19 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Franklinville | town | yes – granted here by at least one level of government (county, city/town, school district or village); 34 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 162 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 29 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Freedom | town | yes – granted here by at least one level of government (county, city/town, school district or village); 31 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 111 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 10 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Great Valley | town | yes – granted here by at least one level of government (county, city/town, school district or village); 26 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 123 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 13 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Hinsdale | town | yes – granted here by at least one level of government (county, city/town, school district or village); 17 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 136 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 9 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Humphrey | town | yes – granted here by at least one level of government (county, city/town, school district or village); 7 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 45 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | no – none on the 2025 roll for any level of government here | official |
| Town of Ischua | town | yes – granted here by at least one level of government (county, city/town, school district or village); 14 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 53 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 3 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Leon | town | yes – granted here by at least one level of government (county, city/town, school district or village); 14 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 38 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 3 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Little Valley | town | yes – granted here by at least one level of government (county, city/town, school district or village); 18 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 94 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 9 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Lyndon | town | yes – granted here by at least one level of government (county, city/town, school district or village); 14 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 54 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 4 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Machias | town | yes – granted here by at least one level of government (county, city/town, school district or village); 25 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 120 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 17 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Mansfield | town | yes – granted here by at least one level of government (county, city/town, school district or village); 9 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 44 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | no – none on the 2025 roll for any level of government here | official |
| Town of Napoli | town | yes – granted here by at least one level of government (county, city/town, school district or village); 7 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 58 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 3 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of New Albion | town | yes – granted here by at least one level of government (county, city/town, school district or village); 27 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 90 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 14 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Olean | town | yes – granted here by at least one level of government (county, city/town, school district or village); 18 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 107 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 9 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Otto | town | yes – granted here by at least one level of government (county, city/town, school district or village); 9 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 58 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 3 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Perrysburg | town | yes – granted here by at least one level of government (county, city/town, school district or village); 10 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 1 exemption record on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 99 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 11 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 5 exemption records on the 2025 roll, not a count of homes | official |
| Town of Persia | town | yes – granted here by at least one level of government (county, city/town, school district or village); 14 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 98 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 13 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 3 exemption records on the 2025 roll, not a count of homes | official |
| Town of Portville | town | yes – granted here by at least one level of government (county, city/town, school district or village); 22 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 244 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 19 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Randolph | town | yes – granted here by at least one level of government (county, city/town, school district or village); 20 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 126 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 1 exemption record on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 2 exemption records on the 2025 roll, not a count of homes | official |
| Town of Red House | town | no – none on the 2025 roll for any level of government here | no – none on the 2025 roll for any level of government here | no – none on the 2025 roll for any level of government here | no – none on the 2025 roll for any level of government here | no – none on the 2025 roll for any level of government here | official |
| Town of Salamanca | town | yes – granted here by at least one level of government (county, city/town, school district or village); 10 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 45 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 3 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of South Valley | town | yes – granted here by at least one level of government (county, city/town, school district or village); 2 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 23 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 1 exemption record on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | official |
| Town of Yorkshire | town | yes – granted here by at least one level of government (county, city/town, school district or village); 36 exemption records on the 2025 roll, not a count of homes | no – none on the 2025 roll for any level of government here | yes – granted here by at least one level of government (county, city/town, school district or village); 149 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 8 exemption records on the 2025 roll, not a count of homes | yes – granted here by at least one level of government (county, city/town, school district or village); 8 exemption records on the 2025 roll, not a count of homes | official |