Lowville 7-Eleven challenges $988,000 property assessment in court

A 7-Eleven property in Lowville is the subject of a court challenge seeking to reduce its 2026 assessment from $988,000 to about $99,000. Mayor Danny Salmon said the lower assessment could reduce the property’s contribution to local tax collections and increase costs for other property owners.

The company describes the assessment as excessive, misclassified, unequal and unlawful in its court filing. It is seeking an assessment of $98,800, arguing that comparable properties are assessed at a similar level. The property was purchased for more than $1 million, and the current assessment contributes about $8,000 to the tax base, the mayor said.

Salmon estimated that a reduction could add about $12 annually for village residents, $9 for town residents who also pay county and school taxes, $6 for residents in the school district and county, and $3 for county-only residents. Those figures are the mayor’s estimates.

The assessment affects taxes collected for the Village of Lowville, Town of Lowville, Lewis County and the local school district. A reduction could also have broader implications if other property owners seek similar changes, Salmon said.

The Town of Lowville assessor’s office is at 5533 Bostwick St. and can be reached at 315-376-8070. Lewis County Real Property Tax Services, which maintains town, village and school tax rolls, can be reached at 315-376-5336. Residents can also review information through the Town of Lowville assessor’s office and Lewis County Real Property Tax Services.

A special Town of Lowville meeting is listed for Nov. 4, 2026. The assessment dispute remains tied to the court case, and the town’s assessor and clerk are the local contacts for questions about the assessment basis.