Below are some important dates in the Real Property tax cycle. These dates apply to Cattaraugus County. Other areas of New York State may follow other dates. The NYS ORPTS has more information on these dates.
January 1: Town and County Tax Collection Starts
The Town and County tax bills can be paid/received on this date. Keep in mind that the bill is based on the assessment that was finalized on the preceding July 1. Example - a bill that you receive on January 1, 2011 is based on the assessment that was finalized on July 1, 2010.
March 1: Taxable Status Date
All exemptions are due by this day, no exceptions. It is also the day in which a property will be assessed for whatever is on it, no exceptions. Example - a new house is only 50% complete by March 1, then the assessment will reflect a 50% value. A barn is on a property on March 1st but burns down on March 2nd, it is STILL valued for the upcoming tax season. Conversely, a house gets torn down on February 28th, then it comes off the roll for the upcoming tax season.
April 10: City of Salamanca Tax Collection Starts
The City of Salamanca tax bills can be paid/received on this date. Keep in mind that the bill is based on the assessment that was finalized on the preceding July 1. Example - a bill that you receive on April 10, 2011 is based on the assessment that was finalized on July 1, 2010.
May 1: Tentative Roll Filed
On this day the assessor makes public their entire roll for the upcoming tax year. It is important to note that you can view all changes throughout the year at our webpage, with the exception of the assessments. The website changes on this day to show the tentative assessments as well.
May 1: City of Olean Tax Collection Starts
The City of Olean tax bills can be paid/received on this date. Keep in mind that the bill is based on the assessment that was finalized on the preceding July 1. Example - a bill that you receive on May 1, 2011 is based on the assessment that was finalized on July 1, 2010.
4th Tuesday in May (may vary by municipality): Grievance Day
If you and your assessor have not met eye-to-eye on your assessment, then you have this day to meet with your local Board of Assessment Review (BAR).
June 1: Village Tax Collection Starts
The Village tax bills can be paid/received on this date. Keep in mind that the bill is based on the assessment that was finalized on the preceding July 1. Example - a bill that you receive on June 1, 2011 is based on the assessment that was finalized on July 1, 2010.
July 1: Final Roll Filed
On this day the assessors roll is finalized. No changes can be made other than certain errors.
July 1: Valuation Date
This is the last day to use sale information in valuing a property. Example - a sale that took place in October 2010 will not be used to value property for the 2011 Roll Year.
July 1 - July 31: SCAR and Article 7 Filing
If a property owner has lost their BAR hearing then they can apply for a Small Claims Review during this time. If they did not qualify for a BAR hearing then they can apply for an Article 7.
September 1: School Tax Collection Starts
The school tax bills can be paid/received on this date. Keep in mind that the bill is based on the assessment that was finalized on the preceding July 1. Example - a bill that you receive on September 1, 2010 is based on the assessment that was finalized on July 1, 2010.