Moderate annual appraisal exposure

Erie County, NY — Property Tax Underwriting Guide

New York · Annual market review

Estimated
Last verified June 15, 2026
Reassessment
Annual assessment; City of Buffalo and surrounding towns assess independently
Annual appraisal exposure
Medium
Next reassessment
Annual
Appeal window
Board of Assessment Review: file grievance by the local grievance day (typically third Tuesday of May for most towns)
Multifamily underwriting

What this means for multifamily underwriting

Buffalo and Erie County have experienced significant multifamily investment pressure in recent years. Combined effective rates are moderate for New York State.

Transaction type breakdown

Sale / Acquisition
County-specific

Erie County municipalities assess annually. The City of Buffalo and surrounding towns each have their own assessors and assessment ratios. Sale prices are used as market evidence in annual reviews.

Refinance
Low

Refinance does not affect assessed value.

Ownership Transfer
Medium

Ownership transfer is market evidence used at the next annual review.

Tax appeal information

Appeal window
Board of Assessment Review: file grievance by the local grievance day (typically third Tuesday of May for most towns)
Bill issued
Two bills (county/town and school)
Payment due
School: Sept 1 / Feb 1; General: Jan 31
Analyst Notes

17.0 mill placeholder is a mid-county estimate for Erie.

Guide review

County guidance last reviewed: June 15, 2026

Tax-rate scope: Tax-rate scope is not established as parcel-specific; confirm the parcel's taxing-authority stack.

Official sources: Erie County Assessments

Confidence basis

Annual-market model is directionally accurate; millage is a county-level estimate.

Sources

County data last verified June 15, 2026.

Parclio estimates are underwriting guidance, not legal or tax advice. Always verify millage rates, the seller's assessed value, and appeal deadlines with the county assessor or local counsel before relying on these numbers for a credit decision.

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