Donna R. Garfinkel, Town Clerk / Tax Collector
Mail payment to:
PO Box 109
Model City, NY 14107
Checks made payable to: Town of Lewiston Tax Collector
Email: [email protected]
Phone: (716) 754-8213, ext. 222
Fax: (716) 754-9483
On-Line Payment -

The Tax Collector's Office is open 8:00 a.m. - 4:30 p.m. Monday through Friday. The Tax Collector is responsible for the processing and collection of Town and County taxes.  For receipts or specific tax information, please fax request to the above number. For further information, please call the above number.

Effective 10/13/2013, the Lewiston Town Board has set a $5.00 fee for a duplicate tax receipt. Please send request and fee to the above address. Thank you for your anticipated cooperation.  

For School Tax receipts please contact the following:

Lewiston-Porter School - Catherine Moore at 716-286-7243 
Niagara-Wheatfield School - Linda DeRose at 716-215-3014

The New York State Tax Law (Real Property Law 922) makes it the responsibility of the property owner to know that taxes are due, even if you do not receive a bill.  

The Town Board approved the below Local Law amending Town Code Chapter A367-48, to establish a $100 levy fee which will be assessed when any unpaid water bill needs to be included in the County tax levy.     Local Law No. 2016 - 2.pdf

If you are 65 or older or disabled and own a family residence, you can designate a consenting adult for Third Party Notification to receive a duplicate copy of your tax bill and notice of unpaid taxes. Applications can be obtained at the Tax Collector’s office, or by download and filed with the Tax Collector’s Office by July 1st of each year.