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Division #06-1047 DEPARTMENT OF ASSESSMENT & TAXATION 129 ---PAGE BREAK--- Mission Statement The Department of Assessment and Taxation will serve the public with integrity, accountability, and excellent customer service while carrying out its duties of implementing a fair and equitable assessed valuation of all property within the City, administering all City and State Real Property Tax Exemption programs, and issuing the appropriate annual tax bills predicated on the final assessed value of real property. Goals 1. Comply with all applicable NYS Real Property Tax Laws and Laws and Codes of the City Charter 2. Expand resident and property owner education about services the Department provides 3. Deliver enhanced customer service through the integration of call center technology 4. Implement annual assessment equity project to continue fairness and equity in future assessments 5. Expand on current sales analysis program to diversify sales data used in forecasting future property values 6. Update the city’s pictorial inventory of all real property in the City for use in property assessment and other City Agency needs 7. Work with the Board of Assessment Review (BAR) to identify opportunities to provide more education, access and conveniences in the grievance process such as filing RP-524 Grievance Complaint form electronically, self-scheduled hearings, and improved internal workflow efficiency 8. Expand on access to City Exemptions through technology and outreach efforts of senior citizen, veteran, disabled, STAR and other exemption programs Activities Assessment Office: 1. Commence all activities related to Annual (Cyclical) Reassessment, update assessed values, conduct public information forums, mail impact notices, conduct informal hearings, and prepare the tentative tax roll and final tax roll 2. Review deed transfers for accuracy and record new owners’ tax bill mailing addresses on the New York State RPS computer system 3. Generate and mail sales verification surveys and exemption information sheets 4. Review all sales to determine accuracy in valuing similar properties and field reviews of properties to verify inventory data 5. Run sales analysis City-wide to determine if assessed values are reflective of current market values, fair and equitable 6. Build and test models for use in Computer Assisted Mass Appraisal (CAMA) to value properties where assessments are not fair and equitable 7. Produce comparable sales documents for each property and field review each parcel and noting changes in inventory data and assessed value. 8. Review all permits and field inspections, demolitions, fire damaged structures and rehabs for inventory changes and adjustments to assessed value. Enter any and all changes from permits on the New York State RPS computer system DEPARTMENT OF ASSESSMENT & TAXATION Division #06-1047 130 ---PAGE BREAK--- 9. Enter all newly granted exemptions: senior citizen, enhanced or basic STAR, veteran, disabled, not-for-profit, clergy, religious, business and many other exemptions allowed under New York State Law and the City Code and Charter 10. Administer Basic and Enhanced STAR exemptions to eligible property owners in coordination with New York State Real Property Tax Services 11. Process applications and maintain data and files on all properties eligible for Payment In Lieu of Taxes (PILOT) exemptions 12. Inspect and process applications for building exemptions, capital improvements, historic preservation, and others. Maintain all relevant data and files on each parcel for the duration of the exemption 13. Generate reports to notify owners of properties subject to pro-rated tax due to exemption removal, pursuant to New York Real Property Tax Law, Section 520 14. Generate and mail change in assessed value notices upon the publication of the December 1st tentative tax roll pursuant to Real Property Tax Law 15. Prepare instructions and process RP-524 grievances forms to assist property owners filing assessment grievances with the Board of Assessment Review (BAR) 16. Notify property owners of the Board of Assessment Review’s decisions on assessment challenges 17. Represent the City’s interest in all Small Claim Assessment Review (SCAR) appeals and Certiorari Proceeding appeals to the Board of Assessment Review (BAR) 18. Maintain data on properties within the Transit Mall (Downtown) District and prepare a tentative Transit Mall tax roll. Notify all property owners of tentative tax roll data, enter any corrections to the tentative roll data, produce a final Transit Mall tax roll and provide Erie County with a copy for Transit Mall billing and collections 19. Provide the Water Department with a list of properties eligible for discounted water charges due to senior citizen exemption status 20. Provide Erie County with an assessment tax roll to generate Erie County Tax bills and provide periodic ownership and mailer information updates Tax Office: 1. Prepare and mail Local Assessment bills and maintain all associated records, including grass and weed cuttings, tree trimming, sidewalks, and demolitions 2. Compile data, prepare and analyze financial and statistical tax and sewer rent records and maintain technical tax accounting operations and control ledger accounts 3. Prepare and file Bankruptcy Petitions, process bills for all Bankruptcy Accounts according to the United States Bankruptcy Courts and maintain all associated records 4. Calculate, prepare and mail all PILOT bills, both current and arrears, and maintain all associated records 5. Maintain all files and prepare payments for all Court Order accounts as stipulated by County Court 6. Process letters to customers regarding payments that are short or over, pursuant to Real Property Tax Laws 7. Calculate, adjust and verify taxes due to Certiorari Proceedings, Chapter XI of the City Ordinance and section 520 of the Real Property Tax Law 8. Assist entities seeking information concerning City Taxes, sewer rents, local assessments, PILOT, Court Orders, 520’s, and foreclosures via telephone and in person DEPARTMENT OF ASSESSMENT & TAXATION Division #06-1047 131 ---PAGE BREAK--- Work Program Statistics Actual 2023-2024 Projection 2024-2025 Estimate 2025-2026 Taxation Function Information & Statement on Current Tax & Sewer Rent Charge 40,000 40,000 40,000 Information & Statement on Arrears Tax & Sewer Rent Foreclosure 45,000 45,000 45,000 Mailing Address Changes 4,264 5,000 5,000 Real Property Tax & Sewer Rent Bills 87,000 87,000 87,000 Delinquent Tax Notices 9,347 11,000 13,000 Foreclosure Notices 0 0 11,000 Over & Short Letters 3,213 3,500 3,500 NY RPTL Section 520 Letters Sent 624 950 700 Online Tax Payments 27,000 28,000 28,000 Certiorari Refunds 805 1200 450 Correction of Error Rebills 701 600 250 Tax Receipts 59,564 57,169 60,000 Assessment & Exemption Function Foreclosure Parcels Field Reviewed 5,000 20,000 25,000 Permits Reviewed 0 0 5,000 Assessment Change Notices 4,500 4500 4,500 Hearings: 1,500 93,591 25,000 Board of Assessment Review Challenges 800 2,800 1,500 Small Claims Assessment Review 10 100 100 Certiorari Proceedings 400 1600 800 Real Estate Transfers-RP-5217 Form 6,500 6,500 6,500 Total of All Exemptions Maintained 54,130 52,799 51,000 Senior Citizen Low Income Exemptions with Enhanced 4,040 4,048 3,700 Enhanced (Senior) STAR Exemptions Only 6,332 6,299 6,200 Basic STAR Exemptions Only 19,676 18,858 18,000 Veterans Exemptions 4,755 4,214 4,300 DEPARTMENT OF ASSESSMENT & TAXATION Division #06-1047 132 ---PAGE BREAK--- 2023-2024 Actual Amount 2024-2025 Adopted Budget 2024-2025 Revised Budget 2024-2025 Year To Date 6/5/2025 2025-2026 Adopted Budget 1047 ASSESSORS OFFICE TOTAL 2,991,145 3,633,854 3,743,234 3,027,270 3,031,265 10647001 ASSESSORS OFFICE PS 1,938,605 2,329,979 2,329,979 1,863,005 2,464,755 411001 ANNUAL SALARY 1,728,375 2,088,804 2,088,804 1,563,109 2,041,580 412002 HOURLY SALARY 55,771 101,550 101,550 76,278 257,250 413001 OVERTIME 117,311 95,000 95,000 192,911 130,000 413003 ACTING TIME 3,943 2,000 2,000 1,466 2,000 414001 LONGEVITY 28,733 30,125 30,125 26,197 27,425 414007 PERFECT ATTENDANCE INCENTIVE - 1,000 1,000 - 1,000 414028 VACATION BUYOUT 3,752 4,000 4,000 2,602 4,000 415001 AUTOMOBILE ALLOWANCE 720 7,500 7,500 441 1,500 10647004 ASSESSORS OFFICE TR 125 2,650 650 150 150 458002 MEALS & LODGING - 500 80 - - 458003 REGISTRATION & MEMBERSHIP FEES 125 2,150 570 150 150 10647005 ASSESSORS OFFICE SP 170 2,575 200 200 610 461005 PHOTO & DRAFTING SUPPLIES - 450 - - 450 464000 PERIODICALS 170 2,125 200 200 160 10647006 ASSESSORS OFFICE SV 1,052,244 1,298,650 1,412,405 1,163,915 565,750 432004 ENGINEER & TECHNICAL SERVICES 985,600 995,000 1,275,800 1,085,800 220,000 443400 EQUIP MAINTENANCE CONTRACTS - 350 350 - 350 454000 ADVERTISING - 130,300 674 602 172,400 455000 PRINTING & BINDING 51,195 125,000 117,582 73,782 125,000 455100 INTERNAL PRINT SHOP 350 3,000 3,000 2,732 3,000 456000 OTHER SERVICES 15,099 45,000 15,000 1,000 45,000 City of Buffalo Adopted Budget 2025-2026 General Fund 133 ---PAGE BREAK--- City of Buffalo Adopted Budget 2025-2026 Assessment and Taxation Budgeted Salaries ORG OBJ DESCRIPTION QTY SALARY TOTAL 10647001 411001 ACCOUNT CLERK TYPIST 0401 A005 STEP 13 1 43,371.00 43,371.00 ACCOUNT CLERK TYPIST 0401 A005 STEP 17 1 46,336.00 46,336.00 ADMINISTRATIVE ASSISTANT 1380 A041 STEP 5 1 60,168.00 60,168.00 ASSESSOR 0650 A066 STEP 5 1 72,963.00 72,963.00 ASSESSOR 0650 A066 STEP 17 1 72,963.00 72,963.00 ASSESSOR 0650 A066 STEP 13 1 67,816.00 67,816.00 ASSESSOR 0650 A066 STEP 17 3 72,963.00 218,889.00 ASSESSOR 0650 A066 STEP 11 3 63,264.00 189,792.00 ASSISTANT TO ASSESSOR 0649 A005 STEP 17 3 46,336.00 139,008.00 ASSOCIATE TAX CLERK 0591 A026 STEP 5 1 54,939.00 54,939.00 COMMISSIONER OF ASSESSMENT 3720 I129 1 127,245.00 127,245.00 DATA CONTROL CLERK 0970 A013 STEP17 1 49,135.00 49,135.00 DEPUTY COMMISSIONER ASSESSMENT 5989 I045 1 109,148.00 109,148.00 134 ---PAGE BREAK--- City of Buffalo Adopted Budget 2025-2026 Assessment and Taxation Budgeted Salaries ORG OBJ DESCRIPTION QTY SALARY TOTAL 10647001 411001 IN REM SPECIALIST 0641 A044 STEP 11 1 53,108.00 53,108.00 PRINCIPAL ASSESSOR 0670 A083 STEP 5 1 87,640.00 87,640.00 SENIOR ASSESSOR 0660 A073 STEP 16 1 77,040.00 77,040.00 SENIOR ASSESSOR 0660 A073 STEP 5 1 78,896.00 78,896.00 SENIOR TAX CLERK 0590 A014 STEP 16 1 49,048.00 49,048.00 SENIOR TAX CLERK 0590 A014 STEP 15 1 48,181.00 48,181.00 SENIOR TAX CLERK 0590 A014 STEP 11 1 44,731.00 44,731.00 SENIOR TAX ADMINISTRATOR 1394 A080 STEP 5 1 91,441.00 91,441.00 SUPERVISING ASSESSOR 0669 A077 STEP 5 1 83,382.00 83,382.00 SENIOR TAX CLERK 0590 A014 STEP 17 1 49,938.00 49,938.00 ACCOUNT CLERK TYPIST 0401 A005 STEP 12 1 42,628.00 42,628.00 ACCOUNT CLERK TYPIST 0401 A005 STEP 11 2 41,887.00 83,774.00 TOTALS 32 2,041,580.00 135