Assessor's Office

Linda E. Johnson, Assessor
Phone: (716) 754-8213 ext. 226
Jamie O'Shea - Assessor Clerk
Phone: (716) 754-8213 ext. 232
1375 Ridge Road
PO Box 330
Lewiston, NY 14092
Email: [email protected]
Email: [email protected]
Fax: (716) 754-2821

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

PLEASE NOTE:  The Assessor’s Office does not determine the tax rate.  The tax rate is determined by dividing the taxable assessed value of all properties within a taxable jurisdiction into the budget of that taxing jurisdiction. Therefore, bringing the assessments of all properties up to full market value results in an equitable distribution of taxes. 
For more information visit

For an informative video "About Property Taxes and Assessments" click on the link below:


  • March 1 - Taxable Status Date
  • March 1 - Deadline for filing exemption applications
  • May 1 - Tentative roll filed
  • 4th Tuesday in May - Grievance Day
  • July 1 - Final Roll filed


For an informative video click on the link below:


Informal reviews of your assessment may be arranged by appointment no later than the second week in May.

The Board of Review meets each year on the 4th Tuesday in May.  Times and locations are posted at the Town of Lewiston Town Hall and in the Niagara Gazette each year on the 1st of May under Legal Notices.

For an imformative video about "Contesting Your Property Assessment" click on the link below:

For more information and forms visit the following links:


The School Tax Relief (STAR) program:  STAR provides eligible homeowners in New York State with some relief on their property taxes. If your income is less than $500,000 you may be entitled to this benefit on your primary residence.  For more information on this program visit:

Partial Tax Exemption for Real Property of Senior CitizensIf you are at least 65 years of age and your total income (including spouse or co-owner) is $28,499.99 or less, you may qualify for this exemption. This exemption MUST be filed annually.  For those already receiving this discount, renewal applications will be mailed by the beginning of January each year. Renewal applications MUST be filed annually no later than March 1st.  For forms and more information on this exemption visit:

Disability and Limited Income ExemptionIf you are currently receiving Social Security Disability and your annual income (including spouse or co-owner) is less than $25,900 you may qualify for this exemption.  Applicants must have a Social Security Disability award letter and proof of income.  Renewal applications MUST be filed annually no later than March 1st..  For forms and more information on this exemption visit:

Veteran’s Exemptions:  Available to qualifying Veterans and un-remarried widows of qualifying Veterans.  Applications are available at the Assessor’s office or via email by request. You must provide a copy of your DD-214 along with your application. Application MUST be filed no later than March 1st.  For forms and more information on the Veteran’s Exemption visit: