Which Erie County court or office will use the value?
The services above often end up in front of one of these public bodies, and each has its own rules for which value it wants and when.
- Erie County Surrogate's Court, for the estate of someone domiciled in Erie County at death. The petition estimates the estate with real and personal property shown separately, and the Inventory of Assets, due nine months after letters issue unless the court directs otherwise, reports the total only by bracket. See probate valuations and estate appraisals.
- Erie County Supreme Court, for a Buffalo divorce. Under Domestic Relations Law § 236, the court picks the valuation date, which can fall anywhere between the start of the action and trial. More under divorce appraisals.
- The New York State Department of Taxation and Finance and the IRS, for estate tax and an heir's basis. New York's basic exclusion amount is $7,350,000 for deaths in 2026. Federally, the estate of a U.S. citizen or resident dying in 2026 files a return once its gross estate, with certain gifts added back, tops $15,000,000, and federal law has no inheritance tax. Both thresholds are explained under IRS step-up appraisals.
- The City of Buffalo's Department of Assessment and Taxation, or the town assessor outside the city, for an assessment complaint. The City's most recent grievance instructions set a December 1 to December 31 filing window. The grievance steps are under residential appraisals.
If one of these dates is close, start with rush appraisals.