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

Niagara County, NY property tax exemptions (2026)

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

In Niagara 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 15 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 6 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 Niagara County gives the senior exemption below $26,900 of income (partial to $34,400, from March 1, 2026), the disability exemption below $26,200 (partial to $34,600), alternative veterans caps of $30,000/$20,000/$100,000 and a 10% volunteer firefighter exemption.

Apply at
Niagara County Real Property Tax Services
Phone
716-439-7077
Local breaks
Over Age 65 Exemption (RPTL 467) – Niagara County, Persons with Disability & Limited Income Exemption (RPTL 459-c) – Niagara County, Cold War Veterans Exemption (RPTL 458-b) – Niagara County, Alternative Veterans Exemption (RPTL 458-a) – Niagara County caps, Volunteer Firefighter and Ambulance Worker Exemption (RPTL 466-a) – Niagara County
Tax year
2017 local law, 2023 (Local Law 2 of 2023), 2023 (Local Law 4 of 2023), 2024 (Local Law 3 of 2024), 2026 (Local Law 1 of 2026)

Where to apply in Niagara County

Niagara County Real Property Tax Services

Phone
716-439-7077
Address
Philo J. Brooks Building, 59 Park Avenue (1st floor), Lockport, NY 14094
Official exemptions page

Other offices

Local exemptions in Niagara County

Seniors

Over Age 65 Exemption (RPTL 467) – Niagara County

50% off the assessed value for county taxes with income under $26,900, sliding down to 10% up to $34,400.

Set by
county
Tax year
2026 (Local Law 1 of 2026)
Who qualifies
Owners 65 or older meeting the county income limit.
Income limit
County taxes (Local Law 1 of 2026, passed Feb 17, 2026, effective March 1, 2026): under $26,900 = 50%; $26,900-27,899.99 = 45%; $27,900-28,899.99 = 40%; $28,900-29,899.99 = 35%; $29,900-30,799.99 = 30%; $30,800-31,699.99 = 25%; $31,700-32,599.99 = 20%; $32,600-33,499.99 = 15%; $33,500-34,400 = 10%. Town, village and school limits differ – ask your assessor.
How to apply
File Form RP-467 with your city or town assessor.
Deadline
Taxable status date (March 1 in most towns)
Renewal
Every year

Source: official page

Disability

Persons with Disability & Limited Income Exemption (RPTL 459-c) – Niagara County

50% off the assessed value for county taxes with income under $26,200, sliding down to 5% up to $34,600.

Set by
county
Tax year
2023 (Local Law 2 of 2023)
Who qualifies
Owners with a disability and limited income.
Income limit
County taxes (Local Law 2 of 2023): under $26,200 = 50%, sliding to 5% at $33,700-$34,600; no exemption above $34,600.
How to apply
File Form RP-459-c with your assessor.
Deadline
Taxable status date
Renewal
Every year

Source: official page

Veterans

Cold War Veterans Exemption (RPTL 458-b) – Niagara County

Cold War veterans' exemption for county taxes; Niagara County removed the 10-year limit (Local Law 7-2017).

Set by
county
Tax year
2017 local law
Who qualifies
Veterans who served during the Cold War, primary residence in Niagara County.
How to apply
File Form RP-458-b with your assessor.
Deadline
Taxable status date

Source: official page

Veterans

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

For county taxes Niagara County raised the maximum alternative veterans exemption to $30,000 (wartime), $20,000 (combat) and $100,000 (disabled) (Local Law 3 of 2024, passed Oct 15, 2024).

Set by
county
Tax year
2024 (Local Law 3 of 2024)
Who qualifies
Veterans who served in a qualifying period of war, their spouse or unremarried surviving spouse, and Gold Star parents; primary residence.
How to apply
File Form RP-458-a with your city or town assessor (one-time application).
Deadline
Taxable status date (March 1)
Renewal
One-time application

Source: official page

Other

Volunteer Firefighter and Ambulance Worker Exemption (RPTL 466-a) – Niagara County

10% off the assessed value for county taxes (Local Law 4 of 2023).

Set by
county
Tax year
2023 (Local Law 4 of 2023)
Who qualifies
Enrolled members of an incorporated volunteer fire company or ambulance service with at least five years of service who live in the area it serves; primary residence. Members with more than 20 years keep it for life.
How to apply
File Form RP-466-a-vol with your city or town assessor.
Deadline
Taxable status date (March 1)

Source: official page

Amounts by taxing unit in Niagara 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 15 cities and towns in Niagara County added together (2025 rolls) – a total of local records, not a sign that the county itself grants the exemptiontotalfound in 15 of 15 cities/towns (2,126 exemption records in all, not homes)found in 15 of 15 cities/towns (267 exemption records in all, not homes)found in 15 of 15 cities/towns (9,485 exemption records in all, not homes)found in 15 of 15 cities/towns (844 exemption records in all, not homes)found in 6 of 15 cities/towns (97 exemption records in all, not homes)official
City of Lockportcityyes – granted here by at least one level of government (county, city/town, school district or village); 130 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); 25 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); 681 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); 50 exemption records on the 2025 roll, not a count of homesno – none on the 2025 roll for any level of government hereofficial
City of Niagara Fallscityyes – granted here by at least one level of government (county, city/town, school district or village); 626 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); 93 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); 1,366 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); 108 exemption records on the 2025 roll, not a count of homesno – none on the 2025 roll for any level of government hereofficial
City of North Tonawandacityyes – granted here by at least one level of government (county, city/town, school district or village); 454 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); 40 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); 1,574 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); 175 exemption records on the 2025 roll, not a count of homesno – none on the 2025 roll for any level of government hereofficial
Town of Cambriatownyes – 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 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); 331 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); 28 exemption records on the 2025 roll, not a count of homesno – none on the 2025 roll for any level of government hereofficial
Town of Hartlandtownyes – 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 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 homesyes – 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 homesyes – 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 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 Lewistontownyes – granted here by at least one level of government (county, city/town, school district or village); 88 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); 6 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); 912 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); 51 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 homesofficial
Town of Lockporttownyes – granted here by at least one level of government (county, city/town, school district or village); 137 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 homesyes – granted here by at least one level of government (county, city/town, school district or village); 912 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); 95 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 Newfanetownyes – granted here by at least one level of government (county, city/town, school district or village); 93 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 homesyes – granted here by at least one level of government (county, city/town, school district or village); 439 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); 42 exemption records on the 2025 roll, not a count of homesno – none on the 2025 roll for any level of government hereofficial
Town of Niagaratownyes – granted here by at least one level of government (county, city/town, school district or village); 80 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); 16 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); 359 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); 26 exemption records on the 2025 roll, not a count of homesno – none on the 2025 roll for any level of government hereofficial
Town of Pendletontownyes – 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); 7 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); 473 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); 41 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); 41 exemption records on the 2025 roll, not a count of homesofficial
Town of Portertownyes – 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 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); 359 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); 50 exemption records on the 2025 roll, not a count of homesno – none on the 2025 roll for any level of government hereofficial
Town of Royaltontownyes – granted here by at least one level of government (county, city/town, school district or village); 86 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); 18 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); 355 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); 34 exemption records on the 2025 roll, not a count of homesno – none on the 2025 roll for any level of government hereofficial
Town of Somersettownyes – 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 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 homesyes – granted here by at least one level of government (county, city/town, school district or village); 167 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 Wheatfieldtownyes – granted here by at least one level of government (county, city/town, school district or village); 195 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 homesyes – granted here by at least one level of government (county, city/town, school district or village); 1,034 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); 79 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); 36 exemption records on the 2025 roll, not a count of homesofficial
Town of Wilsontownyes – granted here by at least one level of government (county, city/town, school district or village); 48 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); 6 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); 337 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); 30 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); 15 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 Niagara 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 Niagara 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 Niagara 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 Niagara County

What property tax exemptions are there in Niagara County?

In Niagara 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 15 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 6 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 Niagara County gives the senior exemption below $26,900 of income (partial to $34,400, from March 1, 2026), the disability exemption below $26,200 (partial to $34,600), alternative veterans caps of $30,000/$20,000/$100,000 and a 10% volunteer firefighter exemption. Local breaks here: Over Age 65 Exemption (RPTL 467) – Niagara County; Persons with Disability & Limited Income Exemption (RPTL 459-c) – Niagara County; Cold War Veterans Exemption (RPTL 458-b) – Niagara County; Alternative Veterans Exemption (RPTL 458-a) – Niagara County caps; Volunteer Firefighter and Ambulance Worker Exemption (RPTL 466-a) – Niagara County.

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

Niagara County Real Property Tax Services Phone: 716-439-7077 Address: Philo J. Brooks Building, 59 Park Avenue (1st floor), Lockport, NY 14094. 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 Niagara County?

Over Age 65 Exemption (RPTL 467) – Niagara County: Taxable status date (March 1 in most towns) Persons with Disability & Limited Income Exemption (RPTL 459-c) – Niagara County: Taxable status date. Cold War Veterans Exemption (RPTL 458-b) – Niagara County: Taxable status date. Alternative Veterans Exemption (RPTL 458-a) – Niagara County caps: Taxable status date (March 1) Volunteer Firefighter and Ambulance Worker Exemption (RPTL 466-a) – Niagara County: Taxable status date (March 1)

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

Over Age 65 Exemption (RPTL 467) – Niagara County: County taxes (Local Law 1 of 2026, passed Feb 17, 2026, effective March 1, 2026): under $26,900 = 50%; $26,900-27,899.99 = 45%; $27,900-28,899.99 = 40%; $28,900-29,899.99 = 35%; $29,900-30,799.99 = 30%; $30,800-31,699.99 = 25%; $31,700-32,599.99 = 20%; $32,600-33,499.99 = 15%; $33,500-34,400 = 10%. Town, village and school limits differ – ask your assessor. Persons with Disability & Limited Income Exemption (RPTL 459-c) – Niagara County: County taxes (Local Law 2 of 2023): under $26,200 = 50%, sliding to 5% at $33,700-$34,600; no exemption above $34,600. Cold War Veterans Exemption (RPTL 458-b) – Niagara County: no income limit listed. Alternative Veterans Exemption (RPTL 458-a) – Niagara County caps: no income limit listed. Volunteer Firefighter and Ambulance Worker Exemption (RPTL 466-a) – Niagara County: no income limit listed.

Do I have to reapply every year in Niagara County?

Over Age 65 Exemption (RPTL 467) – Niagara County: Every year. Persons with Disability & Limited Income Exemption (RPTL 459-c) – Niagara County: Every year. Cold War Veterans Exemption (RPTL 458-b) – Niagara County: not confirmed. Alternative Veterans Exemption (RPTL 458-a) – Niagara County caps: One-time application. Volunteer Firefighter and Ambulance Worker Exemption (RPTL 466-a) – Niagara County: not confirmed.

Good to know in Niagara County

  • For the 2027 assessment roll, exemption applications are due by the taxable status date: March 1 in all 15 cities/towns. (ORPTS Municipal Profiles; confirm with your assessor.)
  • Niagara County's own limits come from its local laws: senior Local Law 1 of 2026, disability Local Law 2 of 2023, veterans Local Law 3 of 2024, firefighters Local Law 4 of 2023 (county Local Laws page).

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

Sources

Last checked: Oct 2026.