23 Smith Ave, Delevan, NY 14042 Property Records

Cattaraugus County and Yorkshire Town property record for 23 Smith Ave, Delevan, NY 14042 · Last verified May 2026

Property Highlights

Property Type	Residential > Single Family > Home
Lot Size	108,900 sqft (2.5 acres)
Occupancy	Owner Occupied
Last Sale	$76,500 (1999)
Tax Bill	$5,155.00 (2025)

Property Details

APN / Parcel Number

Primary APN	`048401 12.036-2-17`
Alternative APNs	`840101203600020170000000` `0986`

Exterior

Lot Area	108,900 sqft (2.5 acres)

Utilities and HVAC

Heating Fuel	Oil Heating Fuel
Sewage	Septic Sewage
Water Source	Commercial Water Source

Location & Zoning

Account Number	0986
Street Address	23 SMITH AVE
City	DELEVAN
State	NY
Zip	14042-9661
Property Usage	Residential Property Usage
Type	Residential > Single Family > Home
Legal Description	14 06 05
Legal Block	2
Legal Lot Number	17.000
Jurisdiction	CATTARAUGUS NY
Minor Civil Division	YORKSHIRE
Census Blockgroup	2
Census Block	2025
Census Tract	960200

Owner

Source: Cattaraugus County and Yorkshire Town records · APN 048401 12.036-2-17

Assessment roll updated April 30, 2026 · Last verified May 2026

Owner names and exact recorded amounts shown locked on this page are available instantly with a free trial.

Owner of Record	2 Individual Names on File
Mailing Address	23 SMITH AVE, DELEVAN, NY 14042-9661
Occupancy	Owner Occupied
Owner Type	Owner is an Individual, Couple or Unincorporated Entity

Deeds, Mortgages & Sale History

Assessor's Deed Record

Deed Names	2 Verified Names on Deed
Last Sale	Jul 16, 1999 · Amount on Record
Deed Sale	Jul 16, 1999 · Amount on Record
Deed Book / Page	984 / 921
Record Refreshed	Jun 08, 2026

Tax Assessment & Valuation

Source: Cattaraugus County and Yorkshire Town records · Assessment roll updated April 30, 2026 · Last verified May 2026

Property Jurisdictions

Type	Name
State	New York
County	Cattaraugus County
County Subdivision	Yorkshire Town
Municipality	Delevan Village
Unified School District	Yorkshire-Pioneer Central School District (PK - 12)

Tax Bill & Assessment History

Assessed value and assessed market value are set for property tax purposes, not market price estimates; both are a fraction of this property's market value.

Year	Tax Bill	Assessed Value	Assessed Market Value
2025	$5,155.00 (-1.94%) Homeowner's exemption	$25,540 (-) Land $4,800 Building $20,740	$232,182 (-) Land $43,636 Building $188,546
2024	$5,257.00 (+86.09%)
2023	$2,825.00 Homeowner's exemption	$25,540 (-) Land $4,800 Building $20,740	$232,182 (+9.09%) Land $43,636 Building $188,546
2022		$25,540 Land $4,800 Building $20,740	$212,833 Land $40,000 Building $172,833