Check the assessment year before filing
Last checked September 5, 2026 against the official sources linked below. This guide covers filings during 2026; the assessment roll or resulting tax bill may belong to a later year. Check the current official notice before filing.
Buffalo has its own December grievance calendar
A Buffalo mailing address does not by itself establish that the City of Buffalo assesses the property. Confirm the municipality on the property record before choosing a form or deadline. The December city window should not be applied to Amherst, Cheektowaga or other Erie County towns.
The city's standing calendar permits December grievances. At verification, its detailed online instructions still concern December 2025 for the following roll. Use December 31, 2026 for planning under the annual calendar, then check the new cycle's instructions as they become available.
Build the Buffalo evidence packet during the fall
Begin with the city's assessment and inventory record and its linked comparable-property search. Confirm the home's size, condition and use. A single-family home and a two-family property need different comparisons even when they are on the same block.
Look for sales in the property's competitive neighborhood and relevant valuation period. Compare renovation, garage, lot utility and finished space. Explain a material condition problem with dated photographs and a repair estimate rather than an unsupported dollar deduction.
- Identify the parcel, challenged assessment and supported requested value.
- Show the sale date, price and property details for each comparable.
- Check the applicable assessment ratio before comparing an assessed figure with a market price.
- Keep separate forms and supporting records for separately assessed parcels.
Treat receipt and signatures as part of the filing
The prior cycle required original signed applications to be received at the Assessment and Taxation office by 4:30 p.m. on December 31. It rejected faxed and emailed applications. Those details are a reason to prepare for physical delivery early, not a substitute for checking the December 2026 instructions.
The prior instructions also required written supporting evidence and offered virtual hearing options. Confirm the current hearing choice and representative authorization on the new form, and retain proof that the city received the filing.
What about the rest of Erie County?
Erie County town grievance calendars are separate from Buffalo's. Most towns use a spring grievance cycle, so do not advertise the city's December deadline as a county-wide reopening. Check the assessor for the actual municipality and assessment roll.
STAR and other exemptions are also separate from an assessment grievance. A useful review can examine both, but a grievance packet should focus on a supported assessment challenge. Ask which taxes would be affected before projecting savings.
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