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
The Assessor's Office, under the supervision of the Assessor, is responsible for the discovery and valuation of all properties within the Town as required under the Real Property Tax Law.
It is important to understand that the Assessor's 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.
Please be aware, the Assessment Department does not determine taxes.
- 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."