Tax Abatement Programs

Tax exemptions are available for certain capital improvements to real property according to New York State Real Property Tax Law adopted by the City of Niagara Falls.

These exemptions are as follows:

• Section 421f:

Exemptions for Capital Improvements to Residential Property. 

• Section 421j:

Capital Investment in Multiple Dwelling Buildings 

• Section 485a:

Residential / Commercial Urban Exemption 

• Section 485b:

Exemption for Commercial, Business, or Industrial Property 

• Section 485j:

Residential Investment – New Construction subsequent to April 1, 2006