Official Lockport, NY Government & Tourism Information ~ Erie Canal Locks & Flight of Five

City of Lockport, NY along the Erie Canal

City of Lockport Assessment Department

Assessor Acting - Joseph Macaluso

Lockport Municipal Building
One Locks Plaza
Lockport, New York 14094
Phone: 716.439.6614
Fax: 716.439.6617
Email Us

Hours: Monday to Friday,
8:30am to 4:30pm

Online Assessment Information

Exemptions

Publications

Assessment Change of
Address Form (pdf)

The Assessor's Office, under supervision of the Assessor, is responsible for the discovery and valuation of all properties within the city as required under the Real Property Tax Law. In addition all Exemptions are administered through this office.

It is important to understand that the Assessors Office does not make the laws that affect property owners including the method of assessment. Assessment guidelines are set by the New York State Office of Real Property Services, State Rules and Regulations and the Courts.

Lockport Locks and Erie Canal Cruises

In addition, please note that the Assessment Department does not determine taxes. Tax rates are set by the City Council, the School Board and the County Legislature. The Assessor determines the property values.

Fiscal Calendar - City of Lockport
January 1st - December 31st

City of Lockport Tax Rates
2009 - 2010 School Tax Rate	$25.989791 per thousand
2010 City Tax Rate	$15.939676 per thousand
County Tax Rate	$8.577085 per thousand
Total Rate Per Thousand	$49.780648 per thousand

Assessment Calendar (Key Dates)
Taxable Status Date	May 1st
Deadline for Exemption Applications	May 1st
Tentative Roll Filing	June 1st
Change of Assessment Notices Sent	June 1st
Grievance Day	3rd Tuesday in June
Final Assessment Roll	July 1st

Equalization Rate
Rate	90%	At its simplest, an equalization rate is the state’s measure of a municipality’s Level of Assessment. This is the ratio of total assessed value (AV) to the municipality’s total market value (MV). The municipality determines the AV; the MV is estimated by the State. Equalization Rates do not indicate the degree of uniformity among assessments within a municipality.
Date of Issue	7/23/2009
Status	Final

Residential Assessment Ratio
Roll year	2009	The sum of the assessments of all one- two- and three- family homes which have sold during a one year period divided by the sum of their selling prices. The specified period is from the date of the previous prior final assessment roll to the date of the prior final assessment roll. The RAR produced may be used by residential property owners to contest their assessments before Boards of Assessment Review and Small Claims Hearing Officers.
Ratio	88.48%
Date of Issue	3/27/2009
Status	Final

Level of Assessment
Roll year	2009	The percentage of full market value at which assessments are, on average, made in a given assessing unit. This figure is determined by the Assessor with direction from the Office of Real Property Services.
Level	90%
Date of Issue	5/1/2009

The City of Lockport Assessment Department is responsible for:

Locating Taxable Real Property and Collecting Inventory Data.
Notifying Property Owners Where And When Data Is Available.
Determining Ownership Of Property And Maintain Ownership Records.
Valuing Real Property.
Processing Authorized Exemptions.
Filing Assessment Rolls (Tentative & Final).
Preparing and submitting annual reports to the Office of Real Property Services.

For More Information on The Job Of The Assessor:
The Job Of The Assessor - NYS Publication
http://www.orps.state.ny.us/pamphlet/assessjo.htm

Who to contact with questions

The assessor continually communicates with the public and answers questions and concerns raised by taxpayers. Anyone can examine the assessment roll and property records at any time.
It is up to individual property owners to monitor their own assessment. If taxpayers have questions about their assessment, they should contact the assessor before the tentative roll is filed (June 1). In an informal setting, the assessor can explain how the assessment was determined and the rationale behind it.
If after speaking to the assessor, you still feel you are over assessed, the publication How to File For a Review of Your Assessment may assist you. It describes how to prepare and file a complaint with the Board of Assessment Review and indicates the time of year it can be done.

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