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STAR exemption amounts for school year 2026–2027: Niagara County

Niagara County
Municipality Enhanced exemption Basic exemption Date certified
City of Lockport $88,500 $30,000 4/10/2026
City of Niagara Falls $39,830 $13,500 4/10/2026
City of North Tonawanda $38,940 $13,200 4/10/2026
Town of Cambria $88,500 $30,000 4/10/2026
Town of Hartland $88,500 $30,000 4/10/2026
Town of Lewiston $88,500 $30,000 4/10/2026
Town of Lockport $88,500 $30,000 4/10/2026
Town of Newfane $38,060 $12,900 4/10/2026
Town of Niagara $88,500 $30,000 4/10/2026
Town of Pendleton $44,250 $15,000 4/10/2026
Town of Porter $88,500 $30,000 4/10/2026
Town of Royalton $88,500 $30,000 4/10/2026
Town of Somerset $46,020 $15,600 4/10/2026
Town of Wheatfield $31,860 $10,800 4/10/2026
Town of Wilson $39,830 $13,500 4/10/2026

The above exemption amounts were determined using the latest data available. As more current data becomes available these exemptions are subject to change.

If, in the future, a revised exemption is determined that differs by five percent or more than the exemption indicated, a new exemption will be recertified to that municipality.

Any recertification will occur before the last date allowed by law for the levy of school taxes.

Updated: