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Thank you for visiting the Cattaraugus County Department of Real Property Tax Services Assessing Office.  This office currently assesses in 13 towns: Ashford, Dayton, East Otto, Great Valley, Machias, New Albion, Otto, Perrysburg, Persia and Red House.  Please do not hesitate to contact us if you own property in one of these towns and need assistance.  

Our office is located in the former Little Valley School.

Cattaraugus County
Real Property Services
Assessing Office
207 Rock City Street, Suite 101
Little Valley, NY 14755

Phone: 716-938-2343
Fax: 716-938-2758


Assessing Office Hours:
8:00 AM - 5:00 PM Monday-Friday

All other towns in Cattaraugus County are assessed by locally-appointed assessors.  To find your assessor's contact information, please click on the "My Assessor" link below.

Attention: Seniors at risk of losing the Enhanced STAR exemption

New York State is continuing to mail a new customized good cause form and instructions to certain seniors across the state. These homeowners do not have complete Income Verification Program (IVP) enrollments on file with NYS and are, therefore, at risk of losing their Enhanced STAR exemptions. 

If you have questions please call the NYS Homeowners’ STAR hotline at (518) 457-2036.

Important information for STAR Exemption recipients

If your income is greater than $250,000 and less than or equal to $500,000, you must register for the STAR Credit to receive basic STAR benefits.

If you currently recieve the Basic STAR exemption and your income is between $250,000 and $500,000, the program is changing for you.  If eligible, you will now receive a check for the STAR credit instead of the reduction on you school tax bill.

If you receive a letter asking you to update your STAR registration (Form RP-425-RDM), see Update Registration.

If your income is $250,000 or less

If you currently receive the STAR exemption, you can choose to register for the STAR credit to receive a check instead; you may recieve a greater benefit.  To learn more, see STAR Program.