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

Erie County, NY property tax exemptions (2026)

The property tax breaks that are set or run locally in Erie 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 Erie County

In Erie 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 28 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 all, the disability exemption in all, the Cold War veterans exemption in all and the volunteer firefighter/ambulance exemption in 19 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. For county taxes Erie County raised its alternative veterans exemption caps to $30,000 / $20,000 / $100,000 starting in 2024.

Apply at: Erie County Department of Real Property Tax Services
Phone: (716) 858-8333
Local breaks: Alternative Veterans Exemption (RPTL 458-a) – Erie County caps
Tax year: 2024

Where to apply in Erie County

Erie County Department of Real Property Tax Services

Phone: (716) 858-8333
Address: Edward A. Rath County Office Building, 95 Franklin Street, Room 100, Buffalo, NY 14202

Official exemptions page

Other offices

Your city or town assessor – 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
NYS Department of Taxation and Finance – STAR – state program: register for the Basic/Enhanced STAR credit

Local exemptions in Erie County

Veterans

Alternative Veterans Exemption (RPTL 458-a) – Erie County caps

For county taxes Erie County raised the maximum veterans exemption amounts from $18,000 / $12,000 / $60,000 to $30,000 (wartime) / $20,000 (combat) / $100,000 (disabled), starting in 2024.

Set by: county
Tax year: 2024
Who qualifies: Veterans who served during a designated time of war or received an expeditionary medal, and eligible surviving spouses; primary residence.
How to apply: Bring your DD-214 and Form RP-458-a to your city or town assessor.
Form: Form RP-458-a
Deadline: Taxable status date (March 1 in most towns)
Renewal: One-time application

Source: official page

Amounts by taxing unit in Erie County

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

Sort:

Taxing unit	Type	Seniors	Disability	Veterans alt	Veterans cold war	Firefighter	Source
All 28 cities and towns in Erie County added together (2025 rolls) – a total of local records, not a sign that the county itself grants the exemption	total	found in 28 of 28 cities/towns (13,045 exemption records in all, not homes)	found in 28 of 28 cities/towns (1,052 exemption records in all, not homes)	found in 28 of 28 cities/towns (32,055 exemption records in all, not homes)	found in 28 of 28 cities/towns (3,377 exemption records in all, not homes)	found in 19 of 28 cities/towns (1,392 exemption records in all, not homes)	official
City of Buffalo	city	yes – granted here by at least one level of government (county, city/town, school district or village); 4,509 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); 374 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); 3,420 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); 293 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 Lackawanna	city	yes – granted here by at least one level of government (county, city/town, school district or village); 284 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); 46 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); 416 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); 85 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 Tonawanda	city	yes – granted here by at least one level of government (county, city/town, school district or village); 272 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); 49 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); 756 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); 89 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 Alden	town	yes – granted here by at least one level of government (county, city/town, school district or village); 109 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); 501 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); 28 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 Amherst	town	yes – granted here by at least one level of government (county, city/town, school district or village); 1,023 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); 57 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); 3,734 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); 516 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); 319 exemption records on the 2025 roll, not a count of homes	official
Town of Aurora	town	yes – granted here by at least one level of government (county, city/town, school district or village); 165 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	yes – granted here by at least one level of government (county, city/town, school district or village); 592 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); 82 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); 30 exemption records on the 2025 roll, not a count of homes	official
Town of Boston	town	yes – granted here by at least one level of government (county, city/town, school district or village); 81 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	yes – granted here by at least one level of government (county, city/town, school district or village); 429 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); 97 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 Brant	town	yes – granted here by at least one level of government (county, city/town, school district or village); 59 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	yes – granted here by at least one level of government (county, city/town, school district or village); 114 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); 25 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); 34 exemption records on the 2025 roll, not a count of homes	official
Town of Cheektowaga	town	yes – granted here by at least one level of government (county, city/town, school district or village); 1,989 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); 161 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); 3,841 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); 319 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); 74 exemption records on the 2025 roll, not a count of homes	official
Town of Clarence	town	yes – granted here by at least one level of government (county, city/town, school district or village); 236 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	yes – granted here by at least one level of government (county, city/town, school district or village); 1,218 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); 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); 141 exemption records on the 2025 roll, not a count of homes	official
Town of Colden	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	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); 177 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	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	official
Town of Collins	town	yes – granted here by at least one level of government (county, city/town, school district or village); 46 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	yes – granted here by at least one level of government (county, city/town, school district or village); 222 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); 18 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	official
Town of Concord	town	yes – granted here by at least one level of government (county, city/town, school district or village); 104 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	yes – granted here by at least one level of government (county, city/town, school district or village); 384 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); 56 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); 35 exemption records on the 2025 roll, not a count of homes	official
Town of Eden	town	yes – granted here by at least one level of government (county, city/town, school district or village); 118 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); 460 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); 36 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); 76 exemption records on the 2025 roll, not a count of homes	official
Town of Elma	town	yes – granted here by at least one level of government (county, city/town, school district or village); 115 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	yes – granted here by at least one level of government (county, city/town, school district or village); 648 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); 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); 22 exemption records on the 2025 roll, not a count of homes	official
Town of Evans	town	yes – granted here by at least one level of government (county, city/town, school district or village); 234 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); 37 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); 888 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); 186 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	official
Town of Grand Island	town	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); 9 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); 1,096 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); 75 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 Hamburg	town	yes – granted here by at least one level of government (county, city/town, school district or village); 658 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); 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); 3,001 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); 323 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); 77 exemption records on the 2025 roll, not a count of homes	official
Town of Holland	town	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	yes – granted here by at least one level of government (county, city/town, school district or village); 150 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); 15 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 Lancaster	town	yes – granted here by at least one level of government (county, city/town, school district or village); 525 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); 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); 1,884 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); 164 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); 79 exemption records on the 2025 roll, not a count of homes	official
Town of Marilla	town	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	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	yes – granted here by at least one level of government (county, city/town, school district or village); 260 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 Newstead	town	yes – granted here by at least one level of government (county, city/town, school district or village); 212 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); 422 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); 47 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 North Collins	town	yes – granted here by at least one level of government (county, city/town, school district or village); 43 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); 6 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); 166 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); 51 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 Orchard Park	town	yes – granted here by at least one level of government (county, city/town, school district or village); 201 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	yes – granted here by at least one level of government (county, city/town, school district or village); 1,345 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); 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); 102 exemption records on the 2025 roll, not a count of homes	official
Town of Sardinia	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	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); 148 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 Tonawanda	town	yes – granted here by at least one level of government (county, city/town, school district or village); 907 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); 69 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); 3,017 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); 218 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); 192 exemption records on the 2025 roll, not a count of homes	official
Town of Wales	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	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); 142 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); 33 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	official
Town of West Seneca	town	yes – granted here by at least one level of government (county, city/town, school district or village); 747 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); 51 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); 2,624 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); 316 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); 159 exemption records on the 2025 roll, not a count of homes	official

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.

Basic STAR (School Tax Relief) credit or exemption$30,000
Enhanced STAR$88,500
Senior Citizens Exemption (RPTL 467) / NYC Senior Citizen Homeowners' Exemption (SCHE)
Exemption for Persons with Disabilities and Limited Incomes (RPTL 459-c) / NYC Disabled Homeowners' Exemption (DHE)
Alternative Veterans Exemption (RPTL 458-a) and Cold War Veterans Exemption (RPTL 458-b)(only where the local government offers it)
Veterans with a Permanent and Total Disability Exemption (RPTL 458-a(11)) - new local optionFull exemption (only where the local government offers it)

All New York property tax exemptions

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

Savings estimate for Erie County

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

Exemption

Value taken off ($)

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

Tax rate (%)

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 Erie County

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

Do you own the home and live in it as your main home?

Your age, or the year you were born

Leave empty if you'd rather not say.

Are you a veteran?

Do you have a permanent disability?

Are you the surviving spouse of a veteran, service member or first responder?

Yearly household income ($)

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 Erie 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.

Questions about property tax exemptions in Erie County

What property tax exemptions are there in Erie County?

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

Erie County Department of Real Property Tax Services Phone: (716) 858-8333 Address: Edward A. Rath County Office Building, 95 Franklin Street, Room 100, Buffalo, NY 14202. 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 Erie County?

Alternative Veterans Exemption (RPTL 458-a) – Erie County caps: Taxable status date (March 1 in most towns)

Do I have to reapply every year in Erie County?

Alternative Veterans Exemption (RPTL 458-a) – Erie County caps: One-time application.

Do New York’s statewide exemptions apply in Erie County too?

Yes. The statewide breaks on our New York page apply here as well, for example Basic STAR (School Tax Relief) credit or exemption, Enhanced STAR and Senior Citizens Exemption (RPTL 467) / NYC Senior Citizen Homeowners' Exemption (SCHE). This page adds what Erie County sets or runs itself.

Good to know in Erie County

For the 2027 assessment roll, exemption applications are due by the taxable status date: March 1, 2027 in 26 of 28 cities/towns, except City of Buffalo and City of Lackawanna (December 1, 2026). (ORPTS Municipal Profiles; confirm with your assessor.)
The county department collects current county taxes in the City of Buffalo and handles countywide delinquent taxes; exemption applications go to your city or town assessor.

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

Sources

Erie County Real Property Tax Services
Erie County RPTS – Veterans Property Tax Exemptions
data.ny.gov – Summary of Real Property Tax Exemptions by Code by Municipality (roll year 2025)
NYS Tax Department – ORPTS Municipal Data Portal (Municipal Profiles)
No county figure was available, so the estimate uses the New York 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).

Last checked: Oct 2026.