2026 fiscal calendar
Know the tax date before it becomes a penalty date.
Tax bills, payment rules, and valuation-review windows are controlled by the local jurisdiction and the governing state framework. The verified record below separates published figures from dates that require confirmation with Cattaraugus County Office of Real Property & GIS Services.
Effective rate
town, city, village, school, and special-district rates vary; the county publishes separate 2026 tax-rate/equalization information rather than one countywide effective rate.
Statement mailing
local collectors mail bills on municipality-specific schedules; no single countywide 2026 mailing date is published.
Payment deadline
current taxes are collected by local municipal or school collectors and delinquent taxes by the county; the official county guide does not publish one countywide 2026 due date.
Valuation protest
May 26, 2026 is the standard fourth-Tuesday-in-May grievance day under NYS rules; Cattaraugus County notes that a town may authorize a different date, and 2026 BAR dates are municipality-specific.
Critical payment warning
Do not assume a grace period.
The verified county record identifies the payment timing above but does not establish a universal penalty schedule for this page. Late charges, interest, collection costs, tax-sale procedures, and lien or foreclosure timelines can depend on state law and the local collector’s process. If the deadline is close or a balance is delinquent, contact the tax collector directly and request the current payoff amount in writing.
Treat the published payment deadline as a hard operational date and retain your receipt or confirmation number.
Read the calendar in order
From assessment to collection
1. Valuation and notice
Review the assessment notice as soon as it arrives. The protest window may run from the notice date rather than from the payment due date.
2. Statement and account review
Match the tax statement to the parcel or account number and confirm exemptions, assessed value, taxing units, credits, and balance.
3. Payment confirmation
Use the official collector channel, then save the receipt, transaction reference, and date posted. A bank submission is not always the same as a county posting date.