Property
Account |
| Property ID: | 44629 | Abbreviated Legal Description: | W2 |
| Parcel # / Geo ID: | 2438700 | Agent Code: | |
| Type: | Real | | |
| Tax Area: | 104-LSPR EMS 179 - Tax Area LSPR EMS 179 | Land Use Code | 88 |
| Open Space: | N | DFL | Y |
| Historic Property: | N | Remodel Property: | N |
| Multi-Family Redevelopment: | N | | |
| Township: | 28 | Section: | 25 |
| Range: | 40 | Legal Acres: | 320.0000 |
Location |
| Address: | | Mapsco: | |
| Neighborhood: | Rural 1 | Map ID: | 284025 |
| Neighborhood CD: | 835 |
Owner |
| Name: | JOYCE KOCH LIVING TRUST | Owner ID: | 171980 |
| Mailing Address: | 6190 TOWNLINE RD
LOCKPORT, NY 14094 | % Ownership: | 100.0000000000% |
| | | Exemptions: | |
Taxes and Assessment Details
Property Tax Information as of
02/21/2026
Click on "Statement Details" to expand or collapse a tax statement.
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| Statement Details |
| 2026 | 26501 | STATE LEVY - STATE LEVY | $7.51 | $7.51 | $0.00 | $0.00 | $0.00 | $15.02 |
| 2026 | 26501 | COUNTY - COUNTY | $3.59 | $3.58 | $0.00 | $0.00 | $0.00 | $7.17 |
| 2026 | 26501 | DISABILITY SERVICES - DISABILITY SERVICES | $0.04 | $0.04 | $0.00 | $0.00 | $0.00 | $0.08 |
| 2026 | 26501 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.04 | $0.04 | $0.00 | $0.00 | $0.00 | $0.08 |
| 2026 | 26501 | VETERANS RELIEF - VETERANS RELIEF | $0.04 | $0.04 | $0.00 | $0.00 | $0.00 | $0.08 |
| 2026 | 26501 | COUNTY ROAD - COUNTY ROAD | $3.68 | $3.67 | $0.00 | $0.00 | $0.00 | $7.35 |
| 2026 | 26501 | SD #179 - SCHOOL DISTRICT #179 (NINE MILE FALLS) | $8.85 | $8.84 | $0.00 | $0.00 | $0.00 | $17.69 |
| 2026 | 26501 | FD #1 - FIRE DISTRICT #1 (FP, EMS, & BOND) | $1.15 | $1.14 | $0.00 | $0.00 | $0.00 | $2.29 |
| 2026 | 26501 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $0.89 | $0.89 | $0.00 | $0.00 | $0.00 | $1.78 |
| 2026 | 26501 | FIRE PATROL NET - FIRE PATROL NET | $68.20 | $68.20 | $0.00 | $0.00 | $0.00 | $136.40 |
| 2026 | 26501 | WEED CONTROL - WEED CONTROL | $12.50 | $12.50 | $0.00 | $0.00 | $0.00 | $25.00 |
| 2026 | 26501 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.00 | $0.50 |
| 2026 | 26501 | TOTAL: | $106.74 | $106.70 | $0.00 | $0.00 | $0.00 | $213.44 |
|
| 2026 | 26501 | $106.74 | $106.70 | $0.00 | $0.00 | $0.00 | $213.44 |
| Statement Details |
| 2025 | 26609 | STATE LEVY - STATE LEVY | $7.00 | $6.99 | $0.00 | $0.00 | $13.99 | $0.00 |
| 2025 | 26609 | COUNTY - COUNTY | $3.29 | $3.28 | $0.00 | $0.00 | $6.57 | $0.00 |
| 2025 | 26609 | DISABILITY SERVICES - DISABILITY SERVICES | $0.04 | $0.03 | $0.00 | $0.00 | $0.07 | $0.00 |
| 2025 | 26609 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.04 | $0.03 | $0.00 | $0.00 | $0.07 | $0.00 |
| 2025 | 26609 | VETERANS RELIEF - VETERANS RELIEF | $0.04 | $0.03 | $0.00 | $0.00 | $0.07 | $0.00 |
| 2025 | 26609 | COUNTY ROAD - COUNTY ROAD | $3.34 | $3.33 | $0.00 | $0.00 | $6.67 | $0.00 |
| 2025 | 26609 | SD #179 - SCHOOL DISTRICT #179 (NINE MILE FALLS) | $7.68 | $7.67 | $0.00 | $0.00 | $15.35 | $0.00 |
| 2025 | 26609 | FD #1 - FIRE DISTRICT #1 (FP, EMS, & BOND) | $1.04 | $1.04 | $0.00 | $0.00 | $2.08 | $0.00 |
| 2025 | 26609 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $0.82 | $0.81 | $0.00 | $0.00 | $1.63 | $0.00 |
| 2025 | 26609 | FIRE PATROL NET - FIRE PATROL NET | $68.20 | $68.20 | $0.00 | $0.00 | $136.40 | $0.00 |
| 2025 | 26609 | WEED CONTROL - WEED CONTROL | $8.00 | $8.00 | $0.00 | $0.00 | $16.00 | $0.00 |
| 2025 | 26609 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.50 | $0.00 |
| 2025 | 26609 | TOTAL: | $99.74 | $99.66 | $0.00 | $0.00 | $199.40 | $0.00 |
|
| 2025 | 26609 | $99.74 | $99.66 | $0.00 | $0.00 | $199.40 | $0.00 |
Values
| (+) Improvement Homesite Value: | + | $0 | |
| (+) Improvement Non-Homesite Value: | + | $0 | |
| (+) Land Homesite Value: | + | $0 | |
| (+) Land Non-Homesite Value: | + | $0 | |
| (+) Curr Use (HS): | + | $0 | $0 |
| (+) Curr Use (NHS): | + | $320,000 | $5,983 |
| | | -------------------------- | |
| (=) Market Value: | = | $320,000 | |
| (–) Productivity Loss: | – | $314,017 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $5,983 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $5,983 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $5,983 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $5,983 | |
Taxing Jurisdiction
| Owner: | JOYCE KOCH LIVING TRUST | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $320,000 | | |
| Tax Area: | 104-LSPR EMS 179 - Tax Area LSPR EMS 179 |
| CURREXP | CURRENT EXPENSE | 1.1411660000 | $5,983 | $5,983 | $6.83 | | |
| DISABILITY | DISABILITY SERVICES | 0.0125000000 | $5,983 | $5,983 | $0.07 | | |
| FD01EMS | FD #1 EMS | 0.2249500000 | $5,983 | $5,983 | $1.35 | | |
| STCORLIBRY | ST CO RURAL LIBRARY | 0.2852330000 | $5,983 | $5,983 | $1.71 | | |
| MENTHEALTH | MENTAL HEALTH SERVICES | 0.0125000000 | $5,983 | $5,983 | $0.07 | | |
| CTYROAD | COUNTY ROAD | 1.1560140000 | $5,983 | $5,983 | $6.92 | | |
| SD179BND | SD #179 BOND | 0.3775810000 | $5,983 | $5,983 | $2.26 | | |
| SD179GEN | SD #179 GEN/M & O | 2.0410590000 | $5,983 | $5,983 | $12.21 | | |
| STATE | STATE LEVY | 1.4318690000 | $5,983 | $5,983 | $8.57 | | |
| STATE 2 | STATE LEVY PART 2 | 0.7684770000 | $5,983 | $5,983 | $4.60 | | |
| VETRELIEF | VETERANS RELIEF | 0.0112500000 | $5,983 | $5,983 | $0.07 | | |
| | Total Tax Rate: | 7.4625990000 | | | | | |
| | | | | Taxes w/Current Exemptions: | $44.66 | | |
| | | | | Taxes w/o Exemptions: | $44.66 | | |
Improvement / Building
Land
| 1 | Timber | Timber | 271.7000 | 11835252.00 | 0.00 | 0.00 | 1.00 | $271,700 | $5,162 |
| 2 | Timber | Timber | 14.1000 | 614196.00 | 0.00 | 0.00 | 1.00 | $14,100 | $240 |
| 3 | Timber | Timber | 34.2000 | 1489752.00 | 0.00 | 0.00 | 1.00 | $34,200 | $581 |
Roll Value History
| 2026 | N/A | N/A | N/A | N/A | N/A |
| 2025 | $0 | $320,000 | $6,672 | $6,672 | $6,672 |
| 2024 | $0 | $320,000 | $5,983 | $5,983 | $5,983 |
| 2023 | $0 | $320,000 | $5,983 | $5,983 | $5,983 |
| 2022 | $0 | $320,000 | $5,712 | $5,712 | $5,712 |
Deed and Sales History
| 1 | 03/23/2021 | QCD | QCD | KOCH JOYCE E | JOYCE KOCH LIVING TRUST | | | $0.00 | 27843 | 20210007426 |
| 2 | 03/23/2021 | QCD | QCD | KOCH JOYCE E | JOYCE KOCH LIVING TRUST | | | $0.00 | 26990 | 20210003744 |
| 3 | 08/01/2013 | QCD | QCD | RIEHLE TRUST DANIEL J | KOCH JOYCE E | | | | 7469 | 20130006424 |
Payout Agreement
| No payout information available.. |