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Town of Hamburg Property Tax
Town of Hamburg Tax Information and Tax Rate
| 10 YEAR HISTORY OF GENERAL TOWN, COUNTY AND SCHOOL TAX RATES |
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Current |
| School Tax By District |
2019-20 |
2018-19 |
2017-18 |
2016-17 |
2015-16 |
2014-15 |
2013-14 |
2012-13 |
2011-12 |
2010-11 |
| Frontier Central |
$28.92 |
$28.23 |
$27.48 |
$26.85 |
$26.43 |
$26.03 |
$25.18 |
$24.44 |
$23.95 |
$23.29 |
| Hamburg Central |
$37.75 |
$36.85 |
$35.37 |
$36.32 |
$37.55 |
$35.59 |
$33.91 |
$31.99 |
$30.80 |
$29.05 |
| Orchard Park |
$37.40 |
$35.88 |
$34.35 |
$34.22 |
$33.75 |
$32.89 |
$31.45 |
$29.78 |
$28.82 |
$27.45 |
| West Seneca |
$35.08 |
$34.46 |
$33.51 |
$32.57 |
$32.34 |
$30.29 |
$29.99 |
$28.11 |
$27.28 |
$26.28 |
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| Town Tax Rates |
2020 |
2019 |
2018 |
2017 |
2016 |
2015 |
2014 |
2013 |
2012 |
2011 |
| Outside Villages |
$11.81 |
$11.57 |
$10.86 |
$10.58 |
$10.15 |
$9.49 |
$9.39 |
$9.54 |
$9.19 |
$8.96 |
| Within Villages |
$5.18 |
$5.18 |
$5.09 |
$4.92 |
$4.73 |
$4.35 |
$4.24 |
$4.31 |
$4.15 |
$4.03 |
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| County Tax Rate |
$10.53 |
$10.00 |
$9.89 |
$9.76 |
$9.50 |
$9.18 |
$9.04 |
$8.57 |
$8.54 |
$8.57 |
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| Village Tax Rate |
2020-21 |
2019-20 |
2018-19 |
2017-18 |
2016-17 |
2015-16 |
2014-15 |
2013-14 |
2012-13 |
2011-12 |
| Blasdell |
Not Available |
$20.84 |
$20.43 |
$20.03 |
$19.83 |
$19.38 |
$19.19 |
$19.00 |
$18.81 |
$18.52 |
| Hamburg |
Not Available |
$20.97 |
$20.97 |
$20.60 |
$20.42 |
$20.23 |
$19.85 |
$19.48 |
$19.01 |
$18.54 |
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*rates per thousand rounded to the nearest cent |
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** Special district charges are not included |
Parcels located outside of the Villages of Hamburg and Blasdell receive two tax
bills a combined Town/County bill issued in January payable by February 15th . School
taxes are issued in September and payable by October 15th.
The taxable assessment is multiplied by the tax rate to produce the tax bill. Since
the rate is per thousand of assessed value the assessment must be divided by 1,000
before being multiplied by the rate. For example the 2008 county tax for a parcel
with an assessment of $100,000 would be calculated as follows:
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Assessment $100,000 / 1000 = |
$100 |
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2008 County Tax Rate |
$7.50 |
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County Tax |
$750 |
The same formula is used to calculate the Town, School and Village taxes. Special
District Charges found on the Town/County tax bill may be charged on assessed value
or by other means such as a fixed unit charge or a per front foot basis or a combination
of units and value.
Equalization Rate, Level of Assessment and Residential Ratio
The equalization rate and level of assessment are interchangeable terms, calculated
annually to measure the relationship of assessed value to current market value for
all property within a municipality. Per State Law the level of assessment is determined
by the assessor while the official equalization rate is set by the State Office
of Real Property Services. If the local level of assessment is within +-5% of the
level of assessment determined by the State, the State will adopt the locally determined
level of assessment as the official equalization rate.
The equalization rate is derived in large part from the real estate market. This
is an imperfect market, driven by many motivations and influences, some unique to
a property, a buyer or seller while other conditions are relative to general market.
Since sales play such a large part in development of the rate it is important that
attempts are made to verify each sale and determine if it is arms length transaction
prior to it’s use in analysis. After this is done various statistical measures are
applied to the data to determine the rate. Due to the imperfections in the market
the equalization rate is not a guarantee of an exact rate at which all property
is assessed within a municipality. It is more of a measure of the center around
which most property in a municipality will range.
The equalization rate is used to apportion state aid to school districts, apportion
school and county taxes across town boundaries, as evidence in assessment litigation,
establish tax and debt limits, determining ceilings for railroad and agricultural
land values and to determine ceilings for some property tax exemptions. For a more
in depth explanation of Equalization Rates visit the Office of Real Property Services
website: http://www.orps.state.ny.us/pamphlet/under_eqrates.htm
Residential Assessment Ratio
The residential assessment ratio (RAR) examines the ratio of assessed value to sale
price for residential property over a twelve month period. Again it is important
to use arms length transactions that are indicative of the market in the analysis.
The residential assessment ratio may be used in Board of Review hearing or in Small
Claims Assessment Review proceedings.
Assessment Calendar
All towns within Erie County are on the same assessment calendar. The assessment calendar is
not synchronized with calendar year nor is the assessment calendar used in Erie County the same
as used by the majority of New York State, which can be a source of confusion.
Taxable Status Date is March 1st.
This is the most important date in the assessment calendar. First this is the valuation date used to set assessments on the tentative
roll. Second this is the cut off date for making application for a new property tax exemption within the current assessment cycle.
Persons applying for property tax exemptions must also have title to the property as of taxable status date to qualify for an exemption.
Prior to or shortly after taxable status date change of assessment notices are mailed to
property owners where a change in assessed value or assessment
status has been made on the tentative roll.
Filing of the Tentative Assessment Roll is May 1st.
By this date the Assessor has made all changes to the roll and files a tentative roll.
After the tentative roll is filed the Assessor no longer has the ability to change an assessment
without authorization from Board of Assessment Review, or by Court Order.
Grievance Day is held on the Thursday following the fourth Tuesday in May.
The Board of Assessment Review holds formal assessment complaint hearings on this date.
The Board is an independent panel composed of town residents who are familiar with local real estate values.
In Hamburg appointments are made through the Assessors Office for those persons who wish to
appear in person before the Board. Anyone without an appointment will be put to the end of the schedule.
For those not appearing before the Board complaint forms can be filed with our office on or before this date
and will be presented to the Board for their review. The Board of Review must make it’s decision based on
the evidence provided and while the Board can request additional information, it is strongly suggested that
supporting evidence be provided with the complaint. For more on filing a formal complaint please go to:
http://www.orps.state.ny.us/pamphlet/complain/howtofile/index.htm or contact our office at 716-649-6111 ext 2349
Filing of the Final Assessment Roll is July 1st.
This is final point in the assessment cycle for the year. All changes directed by the Board of
Review have been made to the roll and the final roll is now ready to be used to produce tax bills.
Unless directed by Court Order or through a petition to correct the roll the Assessor cannot change
assessments or exemptions on the final roll. The assessments on the final roll produce the school
tax bills in the September of the current calendar year, and the January town/county and June village
tax bills in the next calendar year.
Persons who have filed complaints with the Board of Review have 30 days from this
date to file Small Claims Assessment Review proceedings or Article 7 litigation
to continue challenging an assessment.
After the Final Roll.
The next assessment cycle begins and the assessor starts preparing the
tentative assessment roll for the next taxable status date. The assessment
roll and property data are open for inspection during normal business hours year around.
If you have questions regarding assessments or exemptions in the Town of Hamburg call our office at 716-649-6111 ext 2349.
Also see our web page with links to information from the New York State Office of Real Property Services.
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