• The Office of the City Treasurer consists of two major departments with the operations the responsibility of the Treasurer.
• The first, the Accounting Department is further broken down into three distinct areas with the City Auditor as the first line supervisor.
• The Payroll area is managed by Payroll & Benefits Administrator, who is responsible for all tasks which relate to the City's payroll.
• The Accounts Payable area is responsible for the tasks involved in paying the City's vendors and is the responsibility of one Senior Account Clerk.
• The Accounting functions are the primary responsibility of the Auditor and consist of managing the accounting records and procedures of the City.
• The second department is the Treasury with three major areas of responsibility with the Deputy Treasurer as the first line supervisor.
• The collection and tax enforcement area is the responsibility of a Cashier Typist and a Tax Enforcement clerk and entails the collection of all real property taxes and utility billings and the enforcement of the same.
• The money management area is a shared responsibility of the Deputy Treaurer and Treasurer and entails the investment and availability of City funds.
• Debt issuance and management is the responsibility of the Treasurer and consists of the overseeing of the City's borrowings and service.

Payment of Taxes and Water & Sewer:

• General City Tax: Mailed on the first of January and due within thirty days without penalty.
• Niagara County Tax (within the City): Mailed on the first of March and due within thirty days without penalty. Any tax remaining unpaid by June 15th is returned to the County Treasurer for collection.
• Lockport School District Tax (for properties within the City & Towns within the school district): Mailed within the first week of September and due within thirty days without penalty. After the expiration of the warrant in November, school taxes within the City are still payable to the City Treasurer and within the Towns, to the County Treasurer.
• Water & Sewer billings: Mailed quarterly on the first of the month, (depending on the location of the property) and due within thirty days without penalty.

Please Note:

• Taxpayers are reminded that the timeliness of all payments is determined by an official U.S. post office mark on the envelope.
• Payments may be deposited in the night deposit box in the front of City Hall.
• City taxpayers may also sign up for A.C.H. payments from their bank accounts; please call the office for details.
• Partial payments are accepted on all City Tax liens; please call for information.