About Your Tax Bill

Typically, LCSD school tax payments are due by Sept. 30 to avoid a penalty. The district applies a penalty if payment is received and postmarked by Oct. 31. The penalty amount will be noted on your bill.

Payments can be paid in person 10 a.m – 3 p.m weekdays at M&T Bank  at 1983 State Route 52, Liberty. Make checks or money orders payable to LCSD Tax Collector. Payments can also be mailed to:

Liberty Central School District Tax Collection
PO Box 2243
Buffalo, NY 14240 – 2243

If you discover an error on your bill regarding the property’s assessment or exemption amounts, contact the town assessor.

Determining assessed value

The town assessor is responsible for determining the assessed values for properties within that town. Questions regarding town equalization rates and individual property assessments can be answered by your town assessor.

What is Assessed Value?

The assessed value is the assessor’s determination of your parcel’s current market value (full value) multiplied by the uniform percentage of value used in your town. Assessed values are used along with the tax rate to compute the tax due for a particular property, before exemptions.

What is Full Value?

The full value (also called market value) is what your property would sell for under normal conditions. For residential properties, your assessor generally determines market value by comparing your property with similar properties that have sold in similar neighborhoods.

What is an Equalization Rate?

Equalization rates are determined by the state and represent the overall ratio of a municipality’s total assessed value to the municipality’s total property market value. Equalization rates are used in apportioning property taxes among municipal segments of school districts. In order for a school district to fairly distribute its property tax levy, the levy needs to be divided in proportion to the total market value of each municipality or municipal segment. This allows for an equitable distribution of taxes based upon the market value of each municipality.