New York · Cattaraugus County · Local exemptions · Updated Oct 2026

Cattaraugus County, NY property tax exemptions (2026)

The property tax breaks that are set or run locally in Cattaraugus County, on top of New York’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.

What is different in Cattaraugus County

In Cattaraugus County the county and each city, town, village and school district decide separately which local-option exemptions to give and set their own income limits, so your benefit depends on exactly where you live. On the 2025 assessment rolls of its 34 cities and towns, at least one level of government (the county, the city or town, a school district or a village) grants the senior exemption in 33, the disability exemption in 2, the Cold War veterans exemption in 31 and the volunteer firefighter/ambulance exemption in 5 of them; that shows where an exemption exists somewhere in the town, not that the county adopted it, and the state's counts are exemption records, not homes. Only two school districts (Gowanda and Springville-Griffith) give the disability exemption for school taxes, and the county lets seniors deduct unreimbursed medical costs from income.

Apply at
Cattaraugus County Real Property & GIS Services
Phone
716-938-2224
Local breaks
Persons with Disabilities and Limited Incomes exemption (RPTL 459-c) – school taxes, Senior Citizens Exemption (RPTL 467) – county practice
Tax year
2025, 2026

Where to apply in Cattaraugus County

Cattaraugus County Real Property & GIS Services

Phone
716-938-2224
Address
207 Rock City Street, Suite 101, Little Valley, NY 14755

Other offices

Local exemptions in Cattaraugus County

Disability

Persons with Disabilities and Limited Incomes exemption (RPTL 459-c) – school taxes

Partial exemption from school taxes only in the two school districts that adopted it.

Set by
school district
Tax year
2026
Who qualifies
Owners with a disability (or spouses/siblings, at least one with a disability) and limited income. Only Gowanda Central and Springville-Griffith Institute Central School Districts have adopted this exemption in Cattaraugus County. You cannot get both this and the senior exemption.
How to apply
File Form RP-459-c with your town or city assessor by the taxable status date; renew every year.
Deadline
Taxable status date (March 1 in most towns)
Renewal
Every year

Source: official page

Seniors

Senior Citizens Exemption (RPTL 467) – county practice

Partial exemption (up to 50%) where the town, county, village or school district has adopted it.

Set by
county
Tax year
2025
Who qualifies
Owners 65+. Cattaraugus County lets seniors subtract unreimbursed medical and prescription drug expenses from income; limits differ by town, village and school district.
Income limit
Not published per jurisdiction. The county page (written for the 2025 roll) says only that seniors with total income under $26,000 'may qualify'; the actual limits differ for the county, each town, village and school district – ask your assessor.
How to apply
File Form RP-467 (first time) or RP-467-Rnw (renewal) with your town or city assessor; keep receipts for unreimbursed medical expenses.
Deadline
Taxable status date (March 1 in most towns)
Renewal
Every year

Source: official page

Amounts by taxing unit in Cattaraugus County

Each school district, city or other taxing unit can set its own amount. Find the ones on your tax bill.

Sort:
Taxing unitTypeSeniorsDisabilityVeterans altVeterans cold warFirefighterSource
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 exemptiontotalfound 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 Oleancityyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
City of Salamancacityyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Alleganytownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Ashfordtownyes – 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 homesyes – 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 homesyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Carrolltontownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Coldspringtownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Conewangotownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesyes – 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 homesofficial
Town of Daytontownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of East Ottotownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Ellicottvilletownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Farmersvilletownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Franklinvilletownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Freedomtownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Great Valleytownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Hinsdaletownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Humphreytownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesno – none on the 2025 roll for any level of government hereno – none on the 2025 roll for any level of government hereofficial
Town of Ischuatownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Leontownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Little Valleytownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Lyndontownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Machiastownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Mansfieldtownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesno – none on the 2025 roll for any level of government hereno – none on the 2025 roll for any level of government hereofficial
Town of Napolitownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of New Albiontownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Oleantownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Ottotownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Perrysburgtownyes – 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 homesyes – 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 homesyes – 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 homesyes – 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 homesyes – 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 homesofficial
Town of Persiatownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesyes – 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 homesofficial
Town of Portvilletownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Randolphtownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesyes – 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 homesofficial
Town of Red Housetownno – none on the 2025 roll for any level of government hereno – none on the 2025 roll for any level of government hereno – none on the 2025 roll for any level of government hereno – none on the 2025 roll for any level of government hereno – none on the 2025 roll for any level of government hereofficial
Town of Salamancatownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of South Valleytownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesno – none on the 2025 roll for any level of government hereofficial
Town of Yorkshiretownyes – 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 homesno – none on the 2025 roll for any level of government hereyes – 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 homesyes – 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 homesyes – 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 homesofficial

State exemptions that also apply here

These breaks come from New York law. Their full rules, forms and deadlines are on the New York page.

All New York property tax exemptions

By group in New York: Seniors · Veterans · Disability · Surviving spouses

Savings estimate for Cattaraugus County

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Filled in when the exemption is a fixed dollar amount. You can change it.

New York median effective rate: 1.55% (taxes paid as a share of home value). Use your own rate if you know it.

Enter a value and a tax rateChoose an exemption or type the value it takes off.

Median effective rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). It is a statewide middle value; local rates differ a lot.

An estimate, not a bill. Nothing you type here is sent anywhere.

Eligibility finder for Cattaraugus County

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for Cattaraugus County

Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Questions about property tax exemptions in Cattaraugus County

What property tax exemptions are there in Cattaraugus County?

In Cattaraugus County the county and each city, town, village and school district decide separately which local-option exemptions to give and set their own income limits, so your benefit depends on exactly where you live. On the 2025 assessment rolls of its 34 cities and towns, at least one level of government (the county, the city or town, a school district or a village) grants the senior exemption in 33, the disability exemption in 2, the Cold War veterans exemption in 31 and the volunteer firefighter/ambulance exemption in 5 of them; that shows where an exemption exists somewhere in the town, not that the county adopted it, and the state's counts are exemption records, not homes. Only two school districts (Gowanda and Springville-Griffith) give the disability exemption for school taxes, and the county lets seniors deduct unreimbursed medical costs from income. Local breaks here: Persons with Disabilities and Limited Incomes exemption (RPTL 459-c) – school taxes; Senior Citizens Exemption (RPTL 467) – county practice.

Where do I apply for a property tax exemption in Cattaraugus County?

Cattaraugus County Real Property & GIS Services Phone: 716-938-2224 Address: 207 Rock City Street, Suite 101, Little Valley, NY 14755. Also: Your city or town assessor, which where you file the senior (RP-467), disability (RP-459-c), veterans (RP-458-a/b) and other local exemption applications; the county office does not grant them. Also: NYS Department of Taxation and Finance – STAR, which state program: register for the Basic/Enhanced STAR credit.

When is the deadline to apply in Cattaraugus County?

Persons with Disabilities and Limited Incomes exemption (RPTL 459-c) – school taxes: Taxable status date (March 1 in most towns) Senior Citizens Exemption (RPTL 467) – county practice: Taxable status date (March 1 in most towns)

Is there an income limit for Cattaraugus County’s local breaks?

Persons with Disabilities and Limited Incomes exemption (RPTL 459-c) – school taxes: no income limit listed. Senior Citizens Exemption (RPTL 467) – county practice: Not published per jurisdiction. The county page (written for the 2025 roll) says only that seniors with total income under $26,000 'may qualify'; the actual limits differ for the county, each town, village and school district – ask your assessor.

Do I have to reapply every year in Cattaraugus County?

Persons with Disabilities and Limited Incomes exemption (RPTL 459-c) – school taxes: Every year. Senior Citizens Exemption (RPTL 467) – county practice: Every year.

Good to know in Cattaraugus County

  • For the 2027 assessment roll, exemption applications are due by the taxable status date: March 1 in all 34 cities/towns. (ORPTS Municipal Profiles; confirm with your assessor.)
  • The county runs an Assessing Office (716-938-2343) that serves some towns; otherwise file with your town assessor.

Think your assessed value is too high? See how to appeal in Cattaraugus County.

Sources

Last checked: Oct 2026.