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.
2012 Final Roll Online
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