Challenging Your Assessment
Step One: Establish Your Market Value
Develop an estimate of the market value of your property. You can learn how to estimate the value of your home or contact an appraiser or other real estate professional. We recommend you find comparable sales using the view property information link on the Assessor’s website. You’ll want to look for sales that have occurred between 7/1/2020 and 7/1/2023.
Sales offered on the open market and considered arm’s length are the best to use. They can be found using the view property information link above. If you decide to use sales from private websites, you should ensure there is an MLS number associated with that sales price, or it may not be indicative of the market but a special circumstance like a foreclosure, estate sale, or transfer between related parties. Those sales are not considered arm’s length and may be rejected.
The most straightforward way to challenge your assessment is to look at the current real estate market. By determining what homes of a similar style, size, and location are selling for, you can get a good measure of what your home is worth.
Anyone who wishes to challenge their assessment has a few options. All of the options require you to submit information to support your determination of the property’s market value. So, it is important that you do the work of determining your market value prior to filing a challenge. The challenge you will pursue is determined by the time of year. New York State set the property tax cycle (PDF) that the Assessor’s Office is required to follow.
If you are assessed fairly but feel your taxes are too high.
Assessors do not determine your property taxes. If you feel that your assessment accurately reflects the market value of your property but that your property taxes are still too high, you may wish to address this matter with the taxing jurisdictions that impose taxes in your community—the school board, county legislature, city council, town board, fire district, and other special districts. The Assessor can explain how property taxes are calculated, including what property tax exemptions are offered in the Town of Cheektowaga.
Next Step: Informal Reviews
Informal Reviews are an opportunity for residents to determine a fair market value for their property and deliver that information to the Assessor’s Office. This is not a challenge to your property’s assessment. The assessment is not finalized until the Assessor files the Tentative Roll on or around May 1, 2024. The Informal Review process allows a resident to show the Assessor what they believe the value of their property to be. The formal challenge process begins in May after the values have been established for the current roll year.
To file for an Informal Review, complete the application below and submit it to the Assessor’s Office no later than April 15, 2024 with any information you’ve used to determine your fair market value. Informal Reviews are not held in person. Applications are accepted via US Mail, in-person delivery, or the drop box located at Town Hall.