Reassessment efforts on schedule for 2025 debut in Town of Niagara

By Timothy Chipp

Progress is slow but steady regarding the Town of Niagara’s reassessment project for all property owners.

Set to go into effect for the 2025 tax bills that begin July 1, the preliminary values should be complete March 1, according to Town Assessor James Bird.

If Bird’s timeline comes to fruition, the gap between March 1 and July 1 would allow for any challenges or grievances to be raised and settled, especially regarding residential properties.

“It’s been more than 40 years since these properties were adjusted,” Bird said during the Town of Niagara board’s work session Wednesday.

Bird and F. Cindy Baire, co-president of Williamsville-based GAR Associates Inc., first presented the reassessment plan to town officials in June 2023.

GAR Associates has been running the reassessment efforts since.

At the time of their presentation, the town estimated it was taxing residents and businesses at about 37% of the true market value. It meant properties valued at $100,000 were on the tax rolls for $37,000 value.

Efforts to fix this, primarily to rebalance the tax rolls so residents and business owners pay their fair share, would adjust the amount of tax paid by everyone, including those who qualify for programs like the STAR and the Enhanced STAR rebates.

It’s possible those programs could increase in value to taxpayers with better realization of market rates, Baire said at the time.

But when values change, there will definitely be challenges, Bird said. One way the town could combat many of the projected grievances would cost an extra roughly $17,000.

Piggybacking off the process already underway in the towns of Lewiston and Porter, he said the town could send GAR Associates out to photograph the fronts of buildings from the street to use in recordkeeping.

It’s a process similar to how Google takes photographs for use in its popular “Street View” feature on Google Maps, Bird said. A vehicle with a mounted, 360-degree camera snaps photographs as it drives through neighborhoods.

“The pictures we have on file right now, some of them are 12, 14 years old,” Bird said. “It seems pretty crazy to be spending the money on all of the new assessments but not to have new pictures to go along with them.”

Town officials are expected to consider the added expense at the upcoming regular meeting set for 6:30 p.m. Tuesday, at Town Hall, 7105 Lockport Road.