The Town of Lockport Assessment Department is responsible for several functions, some of which are to:
- Locate property and collect inventory data
- Notify property owners where and when data is available
- Determine ownership of all property and maintain those records
- Value Property
- Process Exemptions
- File Assessment roll
- Prepare and submit annual reports to the Office of Real Property Services
Please be aware, the Assessment Department does not determine taxes. They are the sole prerogative of your elected bodies and are the result of annual budgets set by local municipalities and Town School Boards. A property assessment is the mechanism used to identify each owners share of the budget or tax burden. It is the job of the assessor to provide property assessments for all types of uses that are a fair and equitable representation of property values across the town.
- March 1 - Taxable Status Date
- March 1 - Deadline for filing exemptions including STAR
- May 1 - Tentative roll filed
- 4th Tuesday in May - Grievance Day
- July 1 - Final Roll filed
The Town of Lockport continues to participate in the "annual Reassessment Program." That means that each year, assessments throughout the town are analyzed to see how they measure up to current market values. The town plans to maintain assessments that represent 100% of market value. Neighborhoods that are statistically above or below that level will be adjusted. Changes are made only once during the year and are posted on the tentative assessment roll May 1. Also, a notice must be sent to anyone whose assessment has changed. See above "Key Dates."