Niagara County, New York Property Taxes
Property Taxes in Niagara County, New York
Median Niagara County effective property tax rate: 2.13%, significantly higher than the national median of 1.02%.
Median Niagara County home value: $190,700
Median annual Niagara County tax bill: $3,879, higher than the national median property tax bill of $2,400.
How are property taxes in Niagara County calculated?
Property taxes in Niagara County are calculated based on the tax assessed value, which is often lower than the actual market value due to property tax exemptions such as the homestead or senior exemption.
Understanding your county's property tax system, exemptions, and reduction opportunities can lead to significant savings. Whether you live in Niagara County or another part of Niagara County, knowing local tax details benefits homeowners and investors.
Last Updated April 13, 2026
Niagara County, New York Property Tax Bill Calculator
$100,000
$1,500,000
$3,000,000
Median Effective Tax Rate
2.13%
Estimate Property Tax Bill
$4,062
$3,769
How Does the Niagara County Property Tax Calculator Work?
Use this Niagara County property tax calculator to estimate your annual property tax bill. Enter your property's assessed value and our calculator applies Niagara County's median effective tax rate of 2.13% to generate your estimate.
Enter your property's estimated assessed value — the figure the assessment office assigns for tax purposes, which is typically lower than market value after applicable exemptions. Our calculator uses the median effective rate for a more accurate estimate than the statutory millage rate alone.
Your actual bill may vary based on your specific exemptions, local school district levies, and any special assessment districts that apply to your property. Niagara County's median property tax bill is $3,879, which is higher than New York's median tax bill by $1,479 and above the national median property tax bill of $2,400.
For a more precise estimate, scroll down to explore city and ZIP code-level tax rate trends across Niagara County.
Property Tax Rates Across Niagara County, New York
What Are Effective Property Tax Rates Across Niagara County?
Local government entities set tax rates, which vary widely across Niagara County. Each year, the county estimates its budget for public services and divides that total by the assessed value of all taxable property within its jurisdiction.
Below, compare Niagara County's effective property tax rate to other counties in New York or the U.S. median of 1.02%.
Niagara County's median effective rate stands at 2.13%, which is higher than the national median of 1.02%. Within Niagara County, the highest rate is found in Middleport at 2.45%, while North Tonawanda has the lowest at 1.62%.
These variations reflect differences in local school district levies, special district levies assessments, and special district bonds — which compound the base county rate.
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median Effective Niagara County Tax Rate
2.13%
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median Effective New York Tax Rate
1.90%
Median Effective United States Tax Rate
1.02%
Property Tax Rates Across Niagara County, New York
| City | 10th Percentile | 25th Percentile | Median Tax Rate | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| Akron | 1.41% | 1.52% | 1.82% | 1.94% | 2.14% |
| Appleton | 1.62% | 1.88% | 1.97% | 2.12% | 2.19% |
| Barker | 1.64% | 1.84% | 1.95% | 2.08% | 2.33% |
| Burt | 1.76% | 2.08% | 2.15% | 2.23% | 2.39% |
| Gasport | 1.92% | 2.07% | 2.39% | 2.53% | 2.83% |
| Lewiston | 2.03% | 2.04% | 2.16% | 2.17% | 2.19% |
| Lockport | 1.85% | 2.15% | 2.38% | 2.66% | 2.75% |
| Lyndonville | 1.70% | 1.79% | 1.91% | 1.96% | 1.96% |
| Middleport | 1.97% | 2.35% | 2.45% | 2.80% | 2.80% |
| Newfane | 2.08% | 2.14% | 2.22% | 2.33% | 2.41% |
| Niagara Falls | 0.97% | 1.46% | 1.94% | 2.25% | 2.36% |
| North Tonawanda | 1.55% | 1.62% | 1.62% | 2.16% | 2.26% |
| Olcott | 2.12% | 2.19% | 2.33% | 2.59% | 2.79% |
| Ransomville | 1.91% | 2.11% | 2.17% | 2.20% | 2.34% |
| Sanborn | 1.99% | 2.16% | 2.23% | 2.33% | 2.43% |
| Wilson | 2.07% | 2.19% | 2.19% | 2.65% | 2.65% |
| Youngstown | 1.80% | 1.85% | 1.94% | 2.08% | 2.16% |
| Clarence Center | N/A | N/A | N/A | N/A | N/A |
| Medina | N/A | N/A | N/A | N/A | N/A |
Source: Ownwell
Property Tax Assessment Values Across Niagara County, New York
When examining property taxes in Niagara County, understanding the distinction between "market value" and "assessed value" is crucial.
The market value is what a willing buyer would pay to a willing seller in an open and competitive market, often influenced by location, property condition, and economic market trends. The Niagara County assessment office estimates the market value for tax purposes.
The assessed value is the market value minus any applicable exemptions or limits determined by local laws and offerings. The tax assessed value is the figure used to calculate your property taxes or the amount multiplied by your tax rate to get your tax bill.
Assessment notices:
In Niagara County, assessment notices are sent in the spring each year. They'll typically reach your mailbox by the middle of May.
Each property owner receives an assessment notice that contains both the market value and assessed value, along with an estimate of your property tax bill. By providing insights into how assessed and market values are determined, this section helps property owners navigate their tax responsibilities and understand the valuation processes affecting their property taxes in Niagara County.
For example, the median tax bill in Niagara County is $3,879, compared with the national median property tax bill of $2,400. Tax bills range significantly across the county, from $2,010 in Niagara Falls to $5,815 in Lewiston. Lewiston also has the highest median home price at $277,550.
Property Tax Assessment Values Across Niagara County, New York
Source: Ownwell
$77,400
$177,475
$277,550
Median Niagara County Market Value
$190,700
Median New York Market Value
$312,500
Median United States Market Value
$235,294
Property Tax Assessment Values Across Niagara County, New York
| City | 10th Percentile | 25th Percentile | Median Home Price | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| Akron | $123,680 | $151,950 | $200,700 | $268,600 | $321,000 |
| Appleton | $113,240 | $157,150 | $205,400 | $262,500 | $381,700 |
| Barker | $79,920 | $140,700 | $187,300 | $247,500 | $325,880 |
| Burt | $102,180 | $153,500 | $201,900 | $286,700 | $380,960 |
| Gasport | $110,660 | $144,800 | $187,500 | $249,100 | $319,040 |
| Lewiston | $181,400 | $211,600 | $277,550 | $355,800 | $490,470 |
| Lockport | $105,600 | $140,000 | $203,000 | $281,000 | $385,000 |
| Lyndonville | $173,220 | $207,175 | $250,200 | $351,925 | $549,260 |
| Middleport | $109,060 | $132,100 | $165,900 | $226,550 | $299,560 |
| Newfane | $130,600 | $156,325 | $186,500 | $241,700 | $311,270 |
| Niagara Falls | $53,000 | $80,600 | $120,000 | $163,000 | $275,500 |
| North Tonawanda | $146,000 | $179,600 | $229,500 | $314,700 | $420,400 |
| Olcott | $60,260 | $91,500 | $149,000 | $246,900 | $405,160 |
| Ransomville | $139,440 | $180,000 | $229,600 | $300,000 | $379,760 |
| Sanborn | $174,000 | $211,000 | $261,300 | $334,675 | $421,370 |
| Wilson | $100,000 | $146,750 | $192,800 | $273,050 | $367,160 |
| Youngstown | $158,500 | $193,600 | $269,600 | $371,300 | $523,300 |
| Clarence Center | N/A | N/A | N/A | N/A | N/A |
| Medina | N/A | N/A | N/A | N/A | N/A |
Source: Ownwell
Property Tax Bills Across Niagara County, New York
Property tax bills in Niagara County are based on the assessed value of a home and the local tax rate applied to that value. Because taxes are tied to assessment, two homes with similar market values can still receive different bills if their assessments or taxing jurisdictions differ. Homeowners in the county should expect their bill to reflect both the value of the property and the local budgets that fund schools, municipal services, and other public needs.
The county’s tax burden can vary widely. The median home price is $190,700, while the tax bill ranges from $2,397 at the 25th percentile to $5,818 at the 75th percentile, with the 90th percentile reaching $8,136. That means many homeowners pay above the national median property tax bill of $2,400. Bills also differ by location, with the highest median tax bill in Lewiston at $5,815 and the lowest in Niagara Falls at $2,010.
Median Niagara County Tax Bill
$3,879
Median New York Tax Bill
$5,420
Median United States Tax Bill
$2,400
Property Tax Bills Across Niagara County, New York
| City | 10th Percentile | 25th Percentile | Median Tax Bill | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| Akron | $1,955 | $2,764 | $3,458 | $4,553 | $5,790 |
| Appleton | $2,015 | $2,986 | $3,973 | $5,253 | $6,833 |
| Barker | $1,467 | $2,859 | $3,737 | $4,754 | $6,167 |
| Burt | $2,050 | $3,290 | $4,316 | $5,953 | $7,928 |
| Gasport | $2,528 | $3,449 | $4,429 | $5,692 | $7,254 |
| Lewiston | $3,740 | $4,450 | $5,815 | $7,547 | $10,463 |
| Lockport | $2,285 | $3,355 | $4,805 | $6,582 | $8,839 |
| Lyndonville | $3,398 | $3,976 | $4,481 | $6,521 | $9,764 |
| Middleport | $2,681 | $3,389 | $4,169 | $5,425 | $6,969 |
| Newfane | $2,981 | $3,575 | $4,167 | $5,242 | $6,640 |
| Niagara Falls | $778 | $1,275 | $2,010 | $3,154 | $5,962 |
| North Tonawanda | $2,272 | $2,858 | $3,859 | $5,890 | $8,947 |
| Olcott | $1,641 | $2,277 | $3,467 | $5,504 | $8,698 |
| Ransomville | $2,923 | $3,800 | $4,908 | $6,490 | $8,120 |
| Sanborn | $3,674 | $4,603 | $5,657 | $7,131 | $8,928 |
| Wilson | $2,188 | $3,407 | $4,495 | $6,123 | $8,136 |
| Youngstown | $3,003 | $3,791 | $5,154 | $7,128 | $9,956 |
| Clarence Center | N/A | N/A | N/A | N/A | N/A |
| Medina | N/A | N/A | N/A | N/A | N/A |
Source: Ownwell
Don't miss the deadline to file a grievance!
Dates | |
|---|---|
| Appeal Deadline | May 26 |
Links | |
|---|---|
| Niagara Assessment Review Commission | |
| Website | niagaracounty.prosgar.com |