Buffalo, New York
The City of Buffalo publishes its whole assessment roll, with the owner of record, assessed value and last recorded sale price of all 93,568 parcels, as free public-domain open data, but many of the most valuable buildings stand in public agencies' names because of PILOT and lease-back deals.
8 buildings · 8 with an owner established · 3 sources · 2 tier B · 6 tier A · prepared 2026-10-14
New York records title by deed. In Buffalo the deeds are filed with the Erie County Clerk, and the City's Department of Assessment & Taxation keeps the tax roll. The City publishes each year's final roll as open data: owner of record, mailing address, land and total assessed value, deed date and the sale price. The price is there because the buyer files a State form (RP-5217) with each deed, and New York charges a transfer tax of $2 per $500 of price. Where a public agency, such as the Erie County IDA or the State, holds title under a tax deal (a PILOT), the roll names the agency, not the business using the building.
The marquee buildings
The towers that set the tone of the core, and who holds them. A price is the price a document states, on the date it states — not an estimate of what the building is worth now.
| Building | Use | Owner | Owner type | Last price paid |
|---|---|---|---|---|
| Seneca One Tower 1 Seneca St (1 Seneca Drive), Buffalo 1,348,964 sq ft (owner's page) · 38 floors |
Mixed use | Jemals Seneca LLC (Douglas Development Corporation) The 2026 roll names JEMALS SENECA LLC (mail to Washington, DC) as owner: 3.99 acres, assessed $66.0M, of which land $2.0M. Douglas Development's own page for Seneca One gives the 'Legal Name: Jemal's Seneca LLC' and says Douglas Development Corporation is redeveloping the 38-story tower with 115 apartments, retail and over 1,000,000 SF of offices. The roll's last deed is a bargain-and-sale deed dated 1 Dec 2025 from 'Jemal's Seneca LLC', with a sale price of $138,068,268. Both sides carry the same name, so this looks like a transfer within the owner's own structure. It is not shown as a purchase price here. The tie to Douglas Development comes from its own page (s3), not the roll. |
Private company | —B |
| One M&T Plaza 345 Main St, Buffalo |
Office | Manufacturers & Traders Trust Company The roll names MANUFACTURERS & TRADERS TRUST CO (M&T Bank's bank) as owner of 345 Main St: 1.1 acres, assessed $18.0M, of which land $1.0M, no recorded sale. M&T also holds 575 Main St (bank complex with offices, $30.0M) and parking lots at 571 Washington St (bought from Goldome in Sept 1992 for $14,505,000, as the roll records it) and 46 Genesee St, all mailing to One M&T Plaza. |
Public company | —A |
| Key Center (KeyBank tower and 50 Fountain Plaza) 564 Main St, Buffalo |
Office | Key Success LLC The roll names KEY SUCCESS LLC 'c/o Ciminelli Real Estate Corp, 50 Fountain Plaza' as owner of 564 Main St (bank complex with offices, 1.09 acres, assessed $36.3M) and of a second unit at 562 Main ($7.2M). The previous owner of 564 Main was the Erie County Industrial Development Agency, which conveyed it by quit-claim deed on 1 Apr 2013 for $1. That shows the end of an IDA title held under a tax deal. No source opened names the members of the LLC. The c/o address names Ciminelli Real Estate Corp as the managing contact only. |
Private company | —A |
| Rand Building 14 Lafayette Square, Buffalo |
Office | MSBP 14-438 LLC The roll names MSBP 14-438 LLC, 'c/o Priam Enterprises LLC', as owner: 0.30 acres, office building, assessed $8.0M, of which land $0.37M. No source opened names the members of the LLC. Priam Enterprises is named only as the mailing contact. |
Private company | $3,934,003 2014-12-29 Bargain-and-sale deed from Main Seneca Corporation, as the City roll records it (RP-5217 sale price). A |
| KeyBank Center (arena) 1 Seymour H. Knox III Plaza, Buffalo |
Civic | Buffalo Urban Renewal Agency The roll names the BUFFALO URBAN RENEWAL AGENCY (mail to 214 City Hall) as owner of the arena parcel: 8.61 acres, assessed $186.8M, of which land $4.6M. It is the fifth most valuable parcel in Buffalo. It is a City agency, not Erie County as is sometimes said. The neighbouring HarborCenter at 75 Main St stands in HARBORCENTER DEVELOPMENT, LLC, which mails to the arena's address ($73.0M). No source opened was used to name the arena's operator or lessee. |
Government | —A |
| Buffalo Niagara Medical Campus (Conventus, 1001 Main St) 1001 Main St, Buffalo |
Office | FG RTH Helm Conventus LLC Conventus, the medical office building on the campus, is split on the roll into condominium-style parcels. FG RTH HELM CONVENTUS LLC holds the main unit ($60.0M) and the land, both taken on 6 Feb 2026 from SEAVEST CORE BUFFALO CONVENTUS. Fort Schuyler Management Corp holds a $10.1M unit. The roll has no parcel in the name of Buffalo Niagara Medical Campus Inc. The campus ground is held by Kaleida Health (875 Ellicott, 100 High St, 818 Ellicott), SUNY/UB and the Dormitory Authority (115 High St, $138.9M). |
Private company | $2,846,856 2026-02-06 Roll's sale price on the 1.40-acre land parcel only, bargain-and-sale deed from Seavest Core Buffalo Conventus. The building unit's deed shows $10. B |
| Larkin Center of Commerce 726 Exchange St, Buffalo |
Office | LCO Building LLC The roll names LCO BUILDING LLC (726 Exchange St, Ste 825) as owner: 6.41 acres, office building, assessed $41.5M, of which land $2.5M, with no sale recorded. The same LLC holds the parking lot at 761 Exchange St, 'c/o Larkin Development Group'. |
Private company | —A |
| Canalside 101 and 130 Main St and the Outer Harbor (Fuhrmann Blvd), Buffalo |
Land | Erie Canal Harbor Development Corporation The roll names ERIE CANAL HARBOR DEVELOPMENT CORPORATION as owner of 14 parcels, 113.8 stated acres, assessed $72.6M. They include Canalside parcels at 130 Main St (cultural facility, 4.16 acres, $10.8M) and 101 Main St (park, $1.25M) and Outer Harbor piers and marinas on Fuhrmann Blvd. The largest is 901 Fuhrmann, taken from the NFTA by quit-claim deed on 30 Aug 2016 at a recorded $3,500,000. It is assessed at $23.9M. |
Government | —A |
The core land
The most valuable ground in the city, and what the public record says about it.
The most valuable taxable ground in Buffalo is a manufacturing plant on State title. The rest of the top of the roll is utilities, the water plant, the arena and hospitals. Downtown's private towers are assessed between $8M and $66M. All values are the City's 2026 final roll, full-value assessments.
Who owns the town
At this scale the significant owner is rarely a trust or a fund: it is one or two local holding companies, a family in its second or third generation, and often the land around the town rather than the buildings in it.
Buffalo's largest holder by count is the City itself, mostly through tax foreclosure: the roll carries several thousand parcels as 'City of Buffalo Perfecting Title', the City's name while it clears title on lots it has taken. Public agencies hold most of the value: the City's water plant, the State and its university, the County's hospital, the housing authority and the transit authority. Where a public agency holds title for a private user under a PILOT deal, the roll names the agency. Figures are from the 2026 roll, grouping the name variants found. Acres are the roll's stated acreage, which is blank on many parcels, so treat acre totals as minimums.
| Name | Type | City of Buffalo 2026 roll |
|---|---|---|
| City of Buffalo (including 'Perfecting Title' foreclosure holdings) Name variants include 'City Buffalo Perfecting Title' (2,811), 'City of Buffalo' (2,206), 'City Buffalo Perfecting' (1,887) and 'City of Buffalo Perfecting' (390). The Colonel Ward water treatment parcel at 11 Black Rock Harbor ($284.0M) is the second most valuable parcel in the city. Others are City Hall at 65 Niagara Sq ($63.8M), the ballpark at 263 Washington St ($51.2M) and Delaware Park ($36.1M). The school estate is on the City's title. 43 City-owned parcels, $252.6M, carry 'Board of Education' as their mailing line, and only two parcels ($15.7M) stand in the Board's own name. |
Government | 7,655 parcels, 1,595 stated acres, $1.35BA |
| State of New York (People of the State, Dormitory Authority, ESD/UDC) The largest is 1207 South Park Ave ($248.7M, manufacturing). It is titled to EMPIRE STATE DEVELOPMENT CORP, taken in Nov 2018 for $1, and is the third most valuable parcel in Buffalo. The State holds the title while a manufacturer uses the plant. The roll does not name the user. The Dormitory Authority holds 115 High St (hospital, $138.9M). |
Government | 82 parcels in the State's own name, $261.4M, plus 5 ESD/UDC parcels, $249.6MA |
| SUNY / University at Buffalo (incl. Buffalo State) STATE UNIVERSITY OF NEW YORK holds the UB South Campus at 3425 Main St ($140.4M). STATE TEACHERS COLLEGE holds 1300 Elmwood Ave, Buffalo State ($144.9M). SUNY/UB holds a $45.4M hospital unit at 875 Ellicott St, shared with Kaleida Health. |
Government | 7 parcels, 146.3 stated acres, $330.7MA |
| Erie County (County of Erie, and Erie County Medical Center) Of this, ERIE COUNTY MEDICAL CENTER (6 parcels) holds the hospital at 338 Grider St ($149.4M). The County's own holdings include 95 Franklin St ($45.4M, government building). The arena is not a County parcel. The roll names the Buffalo Urban Renewal Agency. |
Government | 51 parcels, 214.5 stated acres, $390.7MA |
| Buffalo Municipal Housing Authority Its biggest parcels are 100 Erie St ($64.0M) and 275 Suffolk St ($44.8M), both apartments. |
Government | 52 parcels, 75.6 stated acres, $360.0MA |
| Kaleida Health Hospitals at 100 High St (the Larkin Building, $98.0M), 818 Ellicott St ($83.0M) and 875 Ellicott St ($75.3M). One parcel is in the name of KALEIDA PROPERTIES INC. |
Institution | 9 parcels, $298.4MA |
| Buffalo Urban Renewal Agency The KeyBank Center arena ($186.8M) and parking lots on Perry St, Lakefront Blvd, Wilkeson Way and Mississippi St. 2 Templeton Terrace is a BURA title with a restaurant company at the mailing address. |
Government | 30 parcels, 29.9 stated acres, $211.2MA |
| Niagara Frontier Transportation Authority Recorded as N.F.T.A. and other variants. Includes Metro Rail and bus facilities at 1853 Main St ($46.0M) and 2646 Main St ($45.0M). Buffalo Niagara International Airport is in Cheektowaga, outside the city. |
Government | 14 parcels, $203.9MA |
| Erie Canal Harbor Development Corporation Canalside and Outer Harbor land. |
Government | 14 parcels, 113.8 stated acres, $72.6MA |
| CSX Transportation CSX holds the largest stated acreage of any owner on the roll, its rail yards and corridors. The City also publishes 'CSX Properties' and 'Rail Properties True Tax' datasets. |
Public company | 42 parcels, 2,259 stated acres, $53.1MA |
| Norfolk Southern Recorded as NORFOLK SOUTHERN CORP. and NORFOLK SOUTHERN RR COMPANY. |
Public company | 53 parcels, $32.0MA |
| Roswell Park Cancer Institute Corporation Only a small share of the campus is in its own name: 901 Washington St ($11.5M, bought from Kaleida Health in 2005 for $2,300,000 per the roll) and parking and vacant land. The rest of the main campus is not in Roswell's name. Which parcels it occupies was not established. |
Government | 16 parcels, $14.9M (in its own name)A |
| Buffalo Urban Development Corporation Recorded as BUFFALO URBAN DEVELOPMENT, at low assessed value. |
Government | 5 parcels, 21.8 stated acres, $0.9MA |
| Buffalo Sewer Authority No parcel on the 2026 roll begins 'Buffalo Sewer'. Which name its treatment plant stands in was not established. |
Government | 0 parcels in its own nameA |
| Erie County Industrial Development Agency Few parcels now stand in the ECIDA's name. Previous-owner entries show it held title on large buildings under past tax deals, such as Key Center at 564 Main St until 2013. |
Government | 1 parcel in its own name ($1.5M)A |
Who builds the houses
New-home building in this market: the volume, and the firms behind it. Ownership of a builder matters as much as its volume — a private-equity platform and a family firm behave differently.
Buffalo's new housing is mostly apartments and conversions of old commercial buildings, built by local developers through one LLC per project, often with State housing finance. Housing development fund corporations are common owners on the roll. No national builder league table covers the city itself, and no builders' figures were gathered for this record.
Commercial landlords
The commercial side, counted separately from housing: who holds the office, retail and industrial floor area.
Buffalo has no institutional office landlord on the scale of a big city. Downtown is held by local developers through one LLC per building, by the banks, and by out-of-town buyers of single towers. The roll names the LLC and its mailing address, not the developer behind it. The groups below add up commercial-class parcels (property classes 400-499) by their shared mailing address on the 2026 roll. The developer is named only where the roll itself names it in a c/o line or a source opened says so. Otherwise the group is described by its address.
| Name | Type | Commercial-class assessed value, 2026 roll |
|---|---|---|
| LLCs mailing to 295 Main St Ste 210 Includes PEARL GROUP, LLC (500 Pearl St, $37.1M), NIAGARA GROUP, L.P., ELLICOTT GROUP and ST PAUL GROUP LLC (20 parcels). 41 more parcels, $56.1M, mail to Ste 700 at the same address. No source opened names the company that manages them, so none is named here. |
Private company | 82 commercial parcels, $267.8MA |
| Owners c/o Ciminelli Real Estate Corp (50 Fountain Plaza Ste 500) The roll's c/o line names Ciminelli Real Estate Corp on Key Success LLC (Key Center, $43.5M across 2 parcels). Other LLCs at the same address include UPWOOD REALTY ASSOCIATES ($24.0M) and 465 WASHINGTON STREET, LLC ($10.9M). |
Private company | 15 commercial parcels, $114.7MA |
| Owners mailing to 100 Corporate Pkwy Ste 500, Amherst Includes TCC BUILDING 'R' ASSOCIATES LP (250 Delaware Ave, $45.1M, bought in 2016 for $1,945,095 as the roll records it), UNIQUEST DELAWARE, LLC ($34.4M) and INTERWEST PROPERTIES LLC. No source opened names the manager. |
Private company | 11 commercial parcels, $125.1MA |
| Jemals Seneca LLC and affiliates (Douglas Development Corporation) Mailing to 701 8th St NW Ste 620, Washington, DC. Seneca One is the main holding. The Douglas tie comes from the company's own Seneca One page (s3). |
Private company | 3 commercial parcels, $80.5MB |
| LCO Building LLC and affiliates (c/o Larkin Development Group) Mailing to 726 Exchange St Ste 825, the Larkinville district, including the Larkin Center of Commerce ($41.5M). The roll's c/o line names Larkin Development Group. |
Private company | 23 commercial parcels, $75.5MA |
| Manufacturers & Traders Trust Company Includes 575 Main St ($30.0M). 345 Main St ($18.0M) mails to its own address, so it is not in this total. |
Public company | 7 commercial parcels mailing to One M&T Plaza, $34.6MA |
Looked for and not found
Claims this page would have made if a source could be opened. They are left out rather than guessed.
- Who controls Key Success LLC, MSBP 14-438 LLC, FG RTH Helm Conventus LLC and LCO Building LLC. The roll names only the LLC and a c/o contact.
- Which manufacturer uses 1207 South Park Ave, the $248.7M plant titled to Empire State Development. The roll does not say.
- Which parcels Roswell Park's main campus stands on. Only $14.9M is in its own name.
- Whether the $138,068,268 recorded against Seneca One on 1 Dec 2025 is a price paid or a value in a transfer within the owner's own structure. The RP-5217 itself was not opened.
- The developers behind the LLC groups mailing to 295 Main St and 100 Corporate Pkwy. No source opened names them.
- Homebuilders and their unit counts, and the Erie County Clerk's deed-search fees. Not reached in the time available.
- PILOT agreements: the Erie County IDA's project list and BUDC agreements were not opened. PILOT titles are noted only where the roll's previous-owner field shows an IDA.
Sources
- 2026 Final Assessment Roll (Current): owner of record, mailing address, property class, land and total assessed value, deed date and sale price, 93,568 parcels (latest deed date 6 Apr 2026), dataset 4t8s-9yih, read 14 Oct 2026 — City of Buffalo, Department of Assessment & Taxation, via OpenData Buffalo · openA
- Real estate transfer tax: 'computed at a rate of two dollars for each $500, or fractional part thereof, of consideration'; 1% mansion tax on residences at $1 million or more — New York State Department of Taxation and Finance · openA
- Seneca One, property page: 1 Seneca Drive, 1,348,964 SF, 'Legal Name: Jemal's Seneca LLC'; Douglas Development Corporation redeveloping the 38-story tower — Douglas Development Corporation · openA