Sue Fitzner

Town of Boston Assessor

The Town of Boston Assessor’s office is located on the main level of the Municipal Building
8500 Boston State Rd
Boston, NY 14025

Office Open:
Monday – Friday 10am – 2pm


Telephone: 716-941-6113 ext. 112
Fax: 716-941-6116

Important Information & Links

2016 Final Assessment Roll
Real Property Data
What to do if you disagree with Assessment
2015 Final Assessment Roll
Understanding the Real Property Tax System
Understanding Property Assessment
Apply for STAR

Click on the link below to print and read the article!
Your Home is Your Best Investment

Exemption Deadline March 1, 2017

March 1: Last date to file for exemptions
May 23: 4th Tuesday in May is Grievance Day
July 1: Final roll


Basic STAR and Enhanced STAR

  • New Applicants must register with NYS Dept. of Taxation and Finance.
  • The Basic STAR has no age requirements
  • You must own the property and it must be your primary residence.
  • *NEW* $500,000 income limit beginning this year (click for more info).
  • Applications must be filed on or before March 1st.
  • One time filing until the owner moves or becomes 65.
  • Approximate savings is $500.
  • The Enhanced STAR is for persons age 65 and over.
  • You must own the property and it must be your primary residence.
  • The income ceiling changes each year.
  • You must file every year bringing your Federal Income Tax form from the prior year to the Assessors’ office and re-applying.
  • Both STAR Exemptions must be applied for by March 1st.
  • STAR applies only to School taxes.

Senior Exemptions:

  • All of the owners of a primary residence must be 65 years of age or older. The Only Exception is a spouse. The spouse can be any age, however, if the person who is 65 dies, the exemption would be removed until the remaining spouse became 65 and qualified on the income limitations. The applicant must turn 65 within the year of filing and apply before March 1.
  • The property must have been owned by the applicant at least one year prior to filing unless it is a move within the same Town. The property must be used exclusively for residential purposes and it must be the legal residence of the owner(s)
  • Income includes the income of both husband and wife or all property owners. The law specifies that income includes: Social Security and Retirement Benefits, Interest, Dividends, Net Rental Income, Salary of Earnings and Net Income if Self Employed.
  • What to bring in when applying each year:
    • Social Security 1099 Form
    • Income Tax Form 1040 (if filing one) for current year
    • All Bank Interest forms
    • Salary, wages, bonuses, total dividends, gains from sales or exchanges and all taxable annuity payments.
    • Alimony, rental income, unemployment insurance, net earning from farming or any other small business adventure.
    • IRA interest only

First time applicants must bring in Proof of age and income. The savings is prorated by income levels. This Exemption applies to all taxes except special district charges.


NEW! Cold War Veteran Exemption For Town of Boston

10% up to 8,000 of assessed value


  • Active duty for a period of 365 days
  • In the Armed Forces between 09/02/1945 thru 12/26/1991
  • Cold War Recognition Certificate
  • This is a 10 year exemption

For a printable application: Cold War Veteran

Veterans Exemptions

  • The property must be the primary residence of the veteran.
  • Both husband and wife can get the exemption.
  • The veteran had to serve at least one-day active duty during wartime.
  • There is an additional benefit if the veteran served in a war zone.
  • A Disability Exemption for the veteran is also available which is 50% of the disability.
  • The old Eligible Funds Exemption is pro-rated and can be transferred to the Town if the veteran has been receiving it in another location within New York State. No new applications are accepted on this old exemption however.
  • To apply, the veteran must present a DD214 (Honorable Discharge Papers) along with proof of ownership of the property. In most cases, the ownership proof will already be in the Assessor’s Office.

Other Exemptions Available
(click for a printable form):


As part of the ongoing Annual Reassessment Program in the Town of Boston, the Assessor’s office will be reviewing and analyzing the assessments of each property in the Town. According to the Real Property Tax Law, all property assessments must be valued at the same uniform percentage. The Town of Boston assessments are at a uniform percentage of 99% of market value. In order to maintain fair and equitable assessments according to the tax laws annual reassessment must be performed.

In the past 4years certain areas of the Town have experienced significant market changes. All the properties throughout the Town are being reviewed based on the market values for possible assessment changes.


1. A sales report will be available at the Town hall for inspection.

2. Internet Access: The assessment roll will be on the Internet.

  • Verify property information
  • Review inventory data on an individual property
  • Review current sales information
  • Analyze sales information about similar properties

In comparing similar sales it is important to remember that location, style, age and size are critical to the comparison process. For example: if you purchased your home for $200,000 on a particular street or neighborhood DO NOT look for homes that sell for $150,000 in other neighborhoods or compare a 5 year old house with a 50 year old house. BE REALISTIC AND HONEST.


The Assessor’s Office will continue to offer property owners an Informal Review Process. If you feel your assessment is incorrect then you must provide the Assessor with reasonable information, based on market sales, that supports your opinion of market value.


You will receive an Assessment Change Notice with your tentative assessment. If you are dissatisfied with your tentative assessment may file with the Assessment Review Board.

Assessment Review Board is the 4th Tuesday in May BY APPOINTMENT

You must fill out any application available on line or at the Town Hall

Once the application is filled out and returned to the Assessor’s office you will then be given an appointment for Grievance Day, which is May 23, 2017.

Appointment morning schedule 9:00am – 11:00am | Afternoon scheduled from 6:00pm to 8:00pm.


If you are dissatisfied with the Board of Assessment review’s Decision you may file a small claims hearing through the Erie County Clerks office


Important Links:

Erie County Assessors’ Association
The New York State Department of Taxation and Finance
New York State Assessors’ Association