Erie County Property Tax
Assessment Challenge — RP-524
This is the technical guide. If your Erie County property is assessed above actual market value and you want to formally challenge it — this page walks through every stage: Form RP-524, the Board of Assessment Review hearing, SCAR, and Article 7 certiorari. Every deadline. Every definition. Every decision point.
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Stage 1: File Form RP-524 with your local Board of Assessment Review by Grievance Day — May 26, 2026 for most Erie County towns (fourth Tuesday in May per RPTL §512).
Stage 2: Attend the BAR hearing, present evidence, receive written determination.
Stage 3: If unsatisfied, file a SCAR petition in NY Supreme Court within 30 days of the final assessment roll — available for most residential properties without an attorney.
Stage 4: If SCAR is unavailable or inadequate, pursue an Article 7 tax certiorari proceeding with an attorney.
Missing any deadline is generally fatal to the challenge for that year. See the overview protest guide →
Legal Definitions — Erie County Property Tax Assessment Challenge & RP-524
The official New York State instrument for formally contesting a property tax assessment. Filed with the local Board of Assessment Review on or before Grievance Day. Requires property identification, grounds for the complaint, and supporting documentation. Available from local town assessors or at tax.ny.gov (PDF) →
The annual deadline for filing RP-524 complaints with the Board of Assessment Review. Per New York Real Property Tax Law §512, Grievance Day in most communities is the fourth Tuesday in May. For 2026: May 26, 2026. Some Erie County municipalities have adopted alternate Grievance Days under RPTL §512(1-a). Always confirm with your local assessor. The form must be received by Grievance Day, not merely postmarked.
The local body that hears and decides RP-524 complaints. Consists of three to five members appointed by the city council or town board with property valuation expertise. The assessor attends all formal hearings. The BAR issues written determinations. BAR members may not include the assessor or assessor’s staff. The BAR may reduce, confirm, or increase an assessment.
The ratio of total assessed value to total full market value for a municipality, established annually by New York State. Erie County municipalities assess at different equalization rates — some at 100% of full market value, others at a lower percentage. To determine if your property is overassessed, your assessed value must be compared to market value at the applicable equalization rate. Contact Erie County Real Property Tax Services at (716) 858-8333 · 95 Franklin St, Buffalo NY 14202 for your municipality’s current rate.
A simplified New York Supreme Court judicial process for residential property owners who received an unsatisfactory BAR determination. Available for owner-occupied one-to-three family dwellings. Does not require an attorney. SCAR petitions must be filed within 30 days after the final assessment roll is published. Filing fees are generally under $30. See Erie County SCAR information →
A formal judicial proceeding in New York Supreme Court under Real Property Tax Law Article 7, available for any property type when the assessment challenge process has not provided adequate relief. Requires legal representation. Appropriate for higher-value properties or complex disputes where potential savings justify the cost of litigation. Must be filed within the same statutory window as SCAR.
On or prior to Grievance Day, a property owner and assessor may agree in writing to a reduced assessment by completing Part Six of Form RP-524. A stipulated assessment is binding — if the agreed-upon value appears on the final roll, the property owner may not seek further reduction through BAR, SCAR, or Article 7 for that year.
Three Legal Grounds for Challenging Your Erie County Property Tax Assessment
Form RP-524 requires you to specify the legal ground for your complaint. Selecting the right one strengthens your case.
| Ground | What It Means | When to Use It |
|---|---|---|
| Overvaluation | Your property’s assessed value exceeds its actual market value adjusted for the equalization rate. Most common ground for residential property owners. | When a recent appraisal or comparable sales show your property’s market value is lower than your assessed value implies. Most straightforward and frequently successful. |
| Unequal Assessment | Your property is assessed at a higher percentage of market value than other comparable properties in the same municipality. | When comparable properties are assessed at a lower percentage of their market value. Requires more evidence than overvaluation claims. |
| Improper Assessment | The assessment is legally improper: property has an exemption not applied, was misclassified, or a procedural error was made. | When the property has a legal exemption that wasn’t applied, or when a procedural error was made in the assessment process. |
Erie County Assessment Challenge — All Four Stages
Complete Form RP-524 with your property information, the ground for your complaint (overvaluation is most common), and attach all supporting documentation: appraisal, comparable sales, or condition documentation. File with your local town or city assessor or Board of Assessment Review. You must file in the municipality where the property is located. If your property is in both a town and village, you may need to file separately with both. Request a formal hearing if you want to appear and present evidence in person.
Deadline: May 26, 2026 — Must Be Received, Not Just PostmarkedThe BAR schedules formal hearings on or shortly after Grievance Day. You may appear personally, with an attorney, or through an authorized representative (Part Four of RP-524). Present your evidence. The assessor will also be present and may respond. The BAR is not required to reduce your assessment — they evaluate the evidence and may confirm, reduce, or increase the assessed value. You will receive a written notice of determination. If you and the assessor have stipulated a reduced assessment (Part Six), the BAR will ratify it without a full hearing.
Determination: Typically Issued Within Several Weeks of Grievance DayIf the BAR determination does not provide adequate relief, most residential property owners may file a SCAR petition in New York Supreme Court. Available for owner-occupied one-to-three family dwellings. You do not need an attorney. The petition is reviewed by a hearing officer who may order an assessment reduction. The SCAR petition must be filed within 30 days of the final assessment roll publication — typically late July or early August. Contact the Erie County Supreme Court Clerk for current procedures. See Erie County SCAR information →
Deadline: Within 30 Days of Final Assessment Roll (Typically Late July–August)For properties that do not qualify for SCAR, or where potential tax savings justify full litigation, an Article 7 tax certiorari proceeding in New York Supreme Court is the remaining judicial option. Requires legal representation. Involves full discovery, expert witnesses, and court hearings. Appropriate primarily for commercial properties or higher-value residential properties where the dispute is substantial. Must be filed within the same statutory window as SCAR. Consult a licensed New York State attorney. Free help: Neighborhood Legal Services (716) 847-0650 →
Deadline: Same Statutory Window as SCAR — Do Not MissVillage Properties — An Important Distinction
If your property is located within a village that conducts its own assessments, you may have two separate assessments — one from the town and one from the village. Challenging both requires filing a separate Form RP-524 with each. Village Grievance Days may differ from town Grievance Days. Contact your village clerk to confirm. Failing to file with both can result in a successful town challenge while the village assessment remains unchanged.
What Happens If You Win — and It Still Isn’t Enough
A successful assessment challenge reduces your taxable assessed value — which reduces future tax bills. What it does not do is eliminate back taxes already owed, remove penalties that have compounded on delinquent balances, or address the situation if the property has become unaffordable for other reasons.
The formal challenge works best when: the overassessment is clear and documentable, the property is in good condition, and you intend to keep it. It is less effective when: delinquency has accrued significantly, the property requires major repairs, or you’ve already decided you don’t want the property regardless of the tax outcome. If any of those describe your situation, NCB can close in 7–21 days with all back taxes paid at closing →
If the Challenge Isn’t Your Answer — We Close in 7 Days.
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RP-524, SCAR & Article 7 Erie County — FAQ
What are the three grounds for challenging an Erie County property tax assessment on Form RP-524?
Three grounds are available: (1) Overvaluation — your assessed value exceeds market value adjusted for the equalization rate. Most common and most straightforward for residential challenges. (2) Unequal Assessment — your property is taxed at a higher percentage of value than comparable properties in the municipality. (3) Improper Assessment — a legal error was made, such as taxing exempt property or misclassifying property type. You may assert multiple grounds on a single RP-524.
What is the difference between SCAR and Article 7 in Erie County?
SCAR is a simplified Supreme Court process available primarily to residential property owners, designed to be accessible without an attorney. Involves minimal fees and a less formal hearing before a hearing officer. Article 7 tax certiorari is a full judicial proceeding requiring legal representation, appropriate for commercial properties or complex cases where larger tax savings are at stake. Both must be filed within 30 days of the final assessment roll publication. For most Erie County homeowners, SCAR is the appropriate next step after an unsuccessful BAR determination.
What happens if I miss the Grievance Day deadline in Erie County?
Missing Grievance Day — May 26, 2026 for most Erie County towns — means you generally cannot challenge that year’s assessment. The deadline is strictly enforced. You must wait until the following year to challenge the next assessment roll. There is no provision for late filing based on inadvertence. Check your Tentative Assessment Roll in early May and act promptly.
If my village and town both assess separately, do I need to file two RP-524 forms?
Yes. If your property is in a village that conducts its own assessments, you have two separate assessed values. Challenging both requires filing a separate Form RP-524 with each jurisdiction by its respective Grievance Day. Village Grievance Days may differ from town Grievance Days. Contact your village clerk to confirm assessment practices and deadlines. Failing to file with the village leaves that portion of your assessment unchallenged.
What evidence is most effective in an Erie County RP-524 assessment challenge?
The most persuasive evidence is a recent appraisal by a licensed New York State appraiser showing market value below the assessed value (adjusted for equalization rate). Alternatively, three or more recent comparable sales of similar properties in your neighborhood can be effective. For condition-based challenges, documentation from contractors or inspectors supporting the argument that condition issues reduce market value may support the case. The more specific, local, and well-documented your evidence, the stronger the challenge.
Can selling to NCB resolve a property tax situation faster than the challenge process?
In most cases, yes. The formal challenge process can take several months and affects only future tax bills, not existing delinquency. NCB can typically provide a cash offer within 24 hours and close in 7–21 days, with all back taxes, penalties, and interest paid at closing from proceeds. If timeline and back-tax balance are your primary concerns, a cash sale is often faster and more complete than a successful assessment challenge. See the full delinquency options guide →
Property Tax Assessment — Related Resources
Nickel City Buyers — Erie County Property Tax Assessment Challenge Resource — Cash Buyer Since 2013
Nickel City Buyers, LLC buys homes from Erie County homeowners at any stage of property tax delinquency. All back taxes, penalties, and interest paid at closing through a licensed Erie County title company. Nothing out of pocket before closing. 3842 Harlem Rd STE 400-339, Cheektowaga, NY 14215 · (716) 557-7005 · A+ BBB · 5.0 Google · 33 reviews · 300+ WNY homes since 2013. Erie County Real Property Tax Services: www2.erie.gov/ecrpts · (716) 858-8333 · 95 Franklin St, Buffalo NY 14202. Grievance Day 2026: May 26, 2026. Form RP-524: tax.ny.gov. RPTL §512: tax.ny.gov. Erie County SCAR: nycourts.gov. Free legal help: Neighborhood Legal Services (716) 847-0650. Serving all of Erie and Niagara County.
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Want to try the challenge first? Start with the protest overview guide → · Read our 33 five-star reviews.