Property Taxes in Lewiston, New York
Median Lewiston, New York effective property tax rate: 2.16%, significantly higher than the national median of 1.02%, and higher than the New York state median of 1.90%.
Median Lewiston, New York home value: $277,550
Median annual Lewiston, New York tax bill: $5,815, $3,415 higher than the national median property tax bill of $2,400.
How are property taxes in Niagara calculated?
Property taxes in Lewiston, New York are calculated based on the tax assessed value, which is often lower than the actual market value due to property tax exemptions such as the homestead or senior exemption.
Understanding Lewiston's property tax system, exemptions, and reduction opportunities can lead to significant savings. Regardless of where you live in Lewiston, knowing local tax details benefits homeowners and investors.
Last Updated April 13, 2026
How Does the Lewiston Property Tax Calculator Work?
Use this Lewiston property tax calculator to estimate your annual property tax bill. Enter your property's assessed value and our calculator applies Lewiston's median effective tax rate of 2.16% — based on actual property records in Niagara County — to generate your estimate.
Enter your property's estimated assessed value — the figure the local appraisal district uses to calculate your bill, which reflects any exemptions you hold and is typically lower than your home's market value. Our calculator applies Lewiston's median effective rate across all local levies, providing a more accurate estimate than applying a single county millage rate.
Your bill may vary by ZIP code within Lewiston: rates range from 2.16% in 14092 to 2.16% in 14092, primarily due to differences in school district levies and local assessment districts.
For a more precise estimate, scroll down to explore ZIP code-level tax rate trends across Lewiston.
About Lewiston Property Taxes
About Property Taxes in Lewiston, Niagara, New York
Lewiston’s median effective property tax rate of 2.16% is higher than the New York state median of 1.90% and higher than the national median of 1.02%. This rate reflects the Niagara County base levy combined with local school district levies and special district levies that vary by subdivision throughout the city.
Property tax rates are not uniform across Lewiston. Homeowners in the 14092 ZIP code carry a median effective rate of 2.16%, while those in the lowest ZIP code pay 2.16%. This spread reflects how school district boundaries and local assessment districts are drawn across Niagara County. Understanding which part of Lewiston you live in can make a meaningful difference to your annual tax bill.
Lewiston homeowners who believe their assessed value is too high can file a formal appeal with the local Assessment Review Commission before the May 26, 2026 deadline each year.
If your estimated bill above seems higher than expected, Ownwell can review your assessment and protest on your behalf. You only pay if we save you money.
Property Tax Rates Across Lewiston, Niagara County, New York
As noted earlier, local government entities set tax rates, which can vary widely within a state.
Why? Because annually, each county estimates its required budget to provide services and divides that by the total value of all taxable property within its jurisdiction. This calculation results in the property tax rate.
While there are votes and laws involved in setting tax rates and budgets, in a nutshell, this is the annual process.
Below, you can compare Lewiston's effective property tax rate to other cities in New York and the median property tax rates in New York and the U.S.
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median Effective Lewiston Tax Rate
2.16%
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median Effective Niagara County Tax Rate
2.13%
Median Effective New York Tax Rate
1.90%
Median Effective United States Tax Rate
1.27%
Property Tax Rates Across Lewiston, Niagara County, New York
| Zip | 10th Percentile | 25th Percentile | Median Tax Rate | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| 14092 | 2.03% | 2.04% | 2.16% | 2.17% | 2.19% |
Source: Ownwell
Property Tax Assessment Values Across Lewiston, Niagara County, New York
When examining property taxes in Lewiston, New York, understanding the distinction between market value and assessed value is crucial.
The market value is what a willing buyer would pay to a willing seller in an open and competitive market, often influenced by location, property condition, and economic market trends. The Niagara County appraisal district estimates the market value for tax purposes.
The assessed value is the market value minus any applicable exemptions or limits determined by local laws and offerings. The tax assessed value is the figure used to calculate your property taxes or the amount multiplied by your tax rate to get your tax bill.
Assessment notices:
In Niagara County, assessment notices are sent in the spring each year. They'll typically reach your mailbox by the middle of May.
Each property owner receives an assessment notice that contains both the market value and assessed value, along with an estimate of your property tax bill. For example, the median home price in Lewiston is $277,550, with the highest median home price in 14092 at $277,550.
Property Tax Assessment Values Across Lewiston, Niagara County, New York
Source: Ownwell
$77,400
$177,475
$277,550
Median Lewiston Market Value
$277,550
Median Niagara County Market Value
$190,700
Median New York Market Value
$312,500
Median United States Market Value
$274,101
Property Tax Assessment Values Across Lewiston, Niagara County, New York
| Zip | 10th Percentile | 25th Percentile | Median Home Price | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| 14092 | $181,400 | $211,600 | $277,550 | $355,800 | $490,470 |
Source: Ownwell
Property Tax Bills Across Lewiston, Niagara County, New York
Property tax bills in Lewiston are based on the assessed value of a home, not its market price alone. Local taxing authorities apply tax rates to that assessment to determine the annual bill, so changes in assessment can directly affect what homeowners owe. Factors such as property characteristics, location, and local budget needs all play a role in the final amount.
With a median home price of $277,550, Lewiston homeowners face property tax bills that are well above the national median property tax bill of $2,400. The median tax bill in the area is $5,815, and bills can vary widely, with the 25th percentile at $4,450 and the 75th percentile at $7,547.
For homeowners, this means property taxes can be a major ongoing cost of owning a home. A higher assessed value or a higher local tax rate can increase the bill, while a lower assessment may reduce it.
Median Lewiston Tax Bill
$5,815
Median Niagara County Tax Bill
$3,879
Median New York Tax Bill
$5,420
Median United States Tax Bill
$3,209
Property Tax Bills Across Lewiston, Niagara County, New York
| Zip | 10th Percentile | 25th Percentile | Median Tax Bill | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| 14092 | $3,740 | $4,450 | $5,815 | $7,547 | $10,463 |
Source: Ownwell
Don't miss the deadline to file a grievance!
Dates | |
|---|---|
| Appeal Deadline | May 26 |
Links | |
|---|---|
| Niagara Assessment Review Commission | |
| Website | niagaracounty.prosgar.com |