Assessment and Taxation Department
Martin F. Kennedy
Commissioner, Department of Assessment and Taxation
Description of Services
- Make field inspections of old and new structures, demolitions and fire damaged buildings
- Direct computer input of all assessment changes and hearing schedules
- Maintain maps showing property locations and dimensions
- Hear taxpayers complaints thru Board of Assessment Review (Held in January & February)
- Interview and process applications for senior citizen exemptions
- Interview and process applications for veterans exemptions
- Inspect and process applications for building exemptions such as 485B Business Exemption, Job Incentive Board and 235A Housing Rehabilitation
- Process annually statutory and constitutional applications for various other exemptions
- Process complaints through Certiorari Proceeding (Article 7) & Small Claims Assessment Review
- Produce and maintain the Transit Mall Special Charge Roll for delivery to the County of Erie for billing and collection
- Prepare and mail City Property Tax and Sewer Rent Bills for current and arrears and maintain all associated computerized records
- Prepare and mail local assessment bills to include sidewalks, demolitions etc., and maintain all associated records
- Prepares data and statistics for tax foreclosure action by the County and City.
- Prepares data and conducts annual tax sale and provides Tax Sale certificates
- Prepares and issues delinquent tax notices as per section 593 of city charter.
- Adjust and verify taxes due to Certiorari Proceedings, 235A Abatement program.