Assessor's Office

Assessor's Office
Linda Johnson
1375 Ridge Road
PO Box 330
Lewiston, NY 14092
Email: [email protected]
Phone: (716) 754-8213 ext. 226, 232
Fax: (716) 754-2319

Property Tax and Exemption Information for Property Owners
STAR property tax relief program - What's new and how to register 
Contesting Your Assessment 
Complaint on Real Property Assessment Form 

The main function of the Assessor's office is to set the fair market value of all parcels of property in the Town. These values are used by taxing jurisdictions including school districts, village and town municipalities and the County of Niagara as the basis for determining individual tax bills for all property owners. The assessed value is updated annually to reflect any changes in the property, such as recent improvements or changes in condition.

The office is also in charge of receiving, processing and placing on the tax roll various property exemptions including veteran, agriculture, senior citizen and the enhanced STAR program which provides school district tax relief for residential property owners. The objective of the Assessor's office is to produce a tax roll that treats all property owners fairly with all property assessed at a uniform percentage of value. Tax rolls can be found on