Property Tax Protest
Erie County NY — How to Fight It
If your Erie County property is assessed higher than its actual market value, you have a legal right to challenge it. The formal process is called a property tax assessment grievance — and every Erie County homeowner has access to it once a year, on Grievance Day. This guide walks through exactly how it works, what you need, and what to do if the process doesn’t give you the relief you need.
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File Form RP-524 (Complaint on Real Property Assessment) 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). Attach supporting evidence: a recent appraisal, comparable sales, or condition documentation. File in the municipality where the property is located. The Board issues a written determination. If unsatisfied, SCAR (Small Claims Assessment Review) and Article 7 court proceedings are available. Full RP-524 technical guide →
Grievance Day 2026 — Property Tax Protest Erie County
The deadline to file a property tax assessment complaint in most Erie County towns is May 26, 2026 — the fourth Tuesday in May, as required by RPTL §512. Miss this date and you cannot challenge that year’s assessment. Your Form RP-524 must be received by Grievance Day — not merely postmarked. Some Erie County towns may have alternate dates — confirm with your local assessor. Erie County Real Property Tax Services: (716) 858-8333 · 95 Franklin St, Buffalo NY 14202.
Legal Definitions — Property Tax Protest Erie County NY
The annual day designated by New York Real Property Tax Law for property owners to formally contest their assessments before the Board of Assessment Review. Per RPTL §512, Grievance Day in most New York communities is the fourth Tuesday in May. For Erie County towns in 2026: May 26, 2026. The RP-524 complaint must be received by the assessor or Board of Assessment Review no later than Grievance Day.
The official New York State form used to formally protest a property tax assessment. Filed with your local Board of Assessment Review. Requires: property identification information, the grounds for your complaint (overvaluation, unequal assessment, or improper assessment), and supporting documentation. Available from your local town assessor or at tax.ny.gov (PDF) →
The local body appointed by a city council or town board to hear and decide property assessment complaints. Consists of three to five members with property valuation expertise. The assessor attends all formal hearings. The BAR issues written determinations. If unsatisfied with the BAR’s decision, property owners may pursue SCAR or Article 7 judicial review.
The ratio of a municipality’s total assessed value to the actual full market value of all taxable property, as determined annually by New York State. Erie County municipalities assess at varying equalization rates — some at 100% (full market value) and others at lower percentages. Understanding your town’s equalization rate is essential to determining whether your property is overassessed. Contact Erie County Real Property Tax Services at (716) 858-8333 for your municipality’s current rate.
A simplified New York Supreme Court process allowing residential property owners to challenge their assessment after an unsuccessful BAR determination. Available for owner-occupied residential properties. Does not require an attorney, though one may be used. SCAR petitions must typically be filed within 30 days after the final assessment roll is published. See Erie County SCAR information →
How to File a Property Tax Protest in Erie County — 6 Steps
In most Erie County towns, the Tentative Assessment Roll is published around May 1. Check your property’s assessed value and compare it to what comparable homes in your neighborhood have recently sold for (adjusted for your town’s equalization rate). If your assessed value significantly exceeds your property’s actual market value, you may have a viable protest.
The most persuasive documentation: a recent appraisal by a licensed NYS appraiser showing market value below your assessed value; or three or more comparable sales of similar homes in your neighborhood that sold for less than your assessed value implies; or documentation of condition issues that reduce value. The more specific and local your evidence, the stronger the case.
Obtain Form RP-524 from your local town assessor or at tax.ny.gov. Complete all sections: property identification, your ground for complaint (overvaluation is most common), and attach supporting documentation. If you want a representative to appear on your behalf, complete Part Four. See the full technical walkthrough at our RP-524 guide →
File your completed Form RP-524 and all supporting documentation with your local Board of Assessment Review or assessor’s office no later than May 26, 2026. The form must be received by Grievance Day — not postmarked. Deliver in person and get a receipt. Confirm your specific town’s date with Erie County Real Property Tax Services: (716) 858-8333.
The BAR will schedule a formal hearing. You have the right to attend and present your evidence. The assessor will also be present. You are not required to appear personally if you’ve authorized a representative in Part Four of RP-524. The BAR issues a written determination typically within a few weeks.
If the BAR determination does not provide adequate relief, file a SCAR petition in New York Supreme Court within 30 days of the final assessment roll publication — available to most residential property owners without an attorney. For more complex cases, an Article 7 tax certiorari proceeding with an attorney is available. See our full SCAR and Article 7 guide →
Should You Protest Your Property Taxes or Sell? — Honest Comparison
Not every tax problem is a protest problem. Sometimes the assessment is accurate and the house is simply too expensive to keep.
| Factor | Protest Makes Sense | Selling May Make More Sense |
|---|---|---|
| Assessment vs market value | Assessment is clearly above current market value | Assessment is roughly accurate but taxes are still unaffordable |
| Your intention for the property | You want to continue owning it long-term | You’re not sure you want to keep it regardless of taxes |
| Tax delinquency status | Taxes are current or recently overdue | Significant delinquency has accrued with penalties compounding |
| Property condition | Property is in good shape | Deferred maintenance or code violations make traditional sale difficult |
| Timeline | You can wait 3–6 months for the process to resolve | You need resolution faster |
| Financial situation | Taxes are the main issue; other finances are manageable | Property is part of a broader financial strain |
If the Fight Isn’t Worth It — There’s a Clean Exit.
Sometimes the assessment is accurate and the house is just more expensive than it makes sense to keep. NCB buys Erie County properties at any stage of tax delinquency. Cash offer within 24 hours. All back taxes paid at closing. A+ BBB · 33 reviews · 300+ WNY homes since 2013.
Property Tax Protest Erie County — FAQ
How do I protest my property tax assessment in Erie County NY?
File Form RP-524 (Complaint on Real Property Assessment) with your local Board of Assessment Review by Grievance Day — May 26, 2026 for most Erie County towns. Gather supporting evidence including a recent appraisal or comparable sales. File in person (form must be received, not just postmarked). The Board schedules a hearing and issues a written determination. Contact Erie County Real Property Tax Services at (716) 858-8333 · 95 Franklin St, Buffalo NY 14202 or visit www2.erie.gov/ecrpts for local assessor contact information.
What is Grievance Day in Erie County and when is it in 2026?
Grievance Day is the annual deadline for filing assessment complaints with the Board of Assessment Review. Per RPTL §512, Grievance Day in most New York communities is the fourth Tuesday in May. In 2026, Grievance Day is May 26, 2026. Some Erie County towns may have alternate dates — confirm with your local assessor. Missing Grievance Day means you cannot challenge that year’s assessment.
What evidence do I need to successfully protest my Erie County property tax assessment?
The most persuasive evidence is a recent appraisal by a licensed New York State appraiser showing your property’s market value is below the assessed value (adjusted for your town’s equalization rate). Alternatively, three or more recent comparable sales of similar properties in your neighborhood that sold below your assessed value can be effective. Documentation of condition issues that reduce value — foundation problems, water damage, structural issues — may also support a reduction.
What happens if the Board of Assessment Review denies my protest?
You may pursue SCAR (Small Claims Assessment Review) — a simplified New York Supreme Court process available to most residential property owners without requiring an attorney. SCAR petitions must be filed within 30 days of the final assessment roll publication. For more complex cases or higher-value properties, an Article 7 tax certiorari proceeding with an attorney is available. See our full technical guide on RP-524, SCAR, and Article 7 →
Can I protest my property taxes if I’m already behind on payments?
Yes — being behind on taxes does not prevent you from challenging the assessed value. However, a successful protest only reduces future tax bills — it does not eliminate back taxes already owed. If you have significant delinquency, a sale may be more practical: NCB buys Erie County properties at any stage of delinquency and pays all back taxes, penalties, and interest at closing. See back tax options guide →
Do I need an attorney to protest my property taxes in Erie County?
No — you may represent yourself at the Board of Assessment Review and at SCAR. Many homeowners successfully handle the RP-524 grievance process without legal representation when evidence is straightforward. If you proceed to an Article 7 tax certiorari proceeding, legal representation is generally advisable. Free help: Neighborhood Legal Services (716) 847-0650.
Everything Connected to Your Property Tax Situation
Nickel City Buyers — Erie County Property Tax Protest 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. 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 (fourth Tuesday in May per RPTL §512). Form RP-524: tax.ny.gov. Serving Buffalo, Cheektowaga, Amherst, Tonawanda, West Seneca, Lackawanna, Hamburg, Orchard Park, Lancaster, Depew, Kenmore, Williamsville, East Aurora, Clarence, Grand Island, and all of Erie and Niagara County.
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Want to try the protest first? Read the full RP-524 technical guide → · Read our 33 five-star reviews.