The assessor is responsible for the valuation of 28,818 parcels of real property in the Town of Tonawanda and the Village of Kenmore, with a total market value of $5.3 billion. The office is also responsible for the administration of various tax exemptions in accordance with New York State Real Property Tax Law and local laws along with the maintenance of tax maps and property records.

Tentative Assessment Roll
Each year the Tentative Assessment Roll is completed and filed for public inspection on May 1. This document contains property descriptions, ownership, valuations and any exemptions that have been granted as of March 1, the taxable status date. Please refer to our Assessment and Tax Collection Calendar and our Tax Rate Schedule.

Final Assessment Roll
The Final Assessment Roll is filed each year by July 1 and is the basis for the school tax due in October and the town and county tax due in February of the following year.

Requesting an Assessment Review

Informal Assessment Review
Process done for 2013
A property owner may request an informal review of their assessment between January 15 and April 1 of each year. Depending on the type of property in question, i.e. residential or commercial, the appropriate application will need to be completed.

Board of Assessment Review
If a property owner is dissatisfied with the result of this review, they may appeal to the Board of Assessment Review on Grievance Day, which is the forth Tuesday in May each year. To file an appeal, a complaint (NYS form RP-524) must be completed and filed with the assessor's office at least three business days prior to Grievance Day. Complaint forms are available in the Assessor's Office and also available online at the Tonawanda Real Property System.

If a hearing before the Board is requested, the assessor's office will schedule an appointment. Grievance Day hearings are held in Room 21 of the Municipal Building, from 9:00 am to 4:30 pm and from 7:00 pm to 9:00 pm. If a hearing is not requested, the Board will make a determination based solely on the written complaint.