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Lewiston
Lewiston
New York
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Lewiston is a village in Niagara County, New York, United States. The population was 2,701 at the 2010 census. The village is named after Morgan Lewis, an early 19th-century governor of New York. It is part of the Buffalo–Niagara Falls Metropolitan Statistical Area. The Village of Lewiston, NY (also known as Yehęwakwáʼthaʼ in Tuscarora) is within the Town of Lewiston. The Earl W. Brydges Artpark State Park lies at its southern border. Lewiston was selected by Rand McNally as one of the "Top Ten Best Small Towns in America" in November 2012. Lewiston is situated on the Niagara River, just across the river from Canada. The Niagara River intersects the Niagara Escarpment between Lewiston and Queenston, Ontario, identifying the Lewiston-Queenston section of the escarpment as the geologic origin of Niagara Falls. Over a roughly 12,500 year span, the falls has eroded nearly 7 miles south from Lewiston to its present location in Niagara Falls, NY, creating the 7 mile long Niagara Gorge. Lewiston lies halfway between the world-famous Niagara Falls and historic Fort Niagara in Youngstown, New York. Niagara Falls is about a ten-minute drive to the south. Visitors from Canada can take the Lewiston-Queenston Bridge across the Niagara River. Popular summer festivals include the Outdoor Art Festival (the second weekend in August) and the Historic Lewiston Jazz Festival (the last weekend in August). The famous Kiwanis Peach Festival takes place during the second weekend of September. Several other festivals, such as the Harvest Fest, take place during the year. Most are held on or near Center Street, the Village's main street (18F North). Lewiston recently won an online voting contest sponsored by USA Today and Rand McNally for "Best for Food" small town in America, beating 176 other communities. Lewiston has over 30 locally owned and operated restaurant/food establishments within a mile, located primarily on Center Street, catering to a variety of tastes. It was also designated in the same contest as one of the "Top Ten Best Small Towns in America."

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Taxes

C

How did New York earn the grade of C? We examined the state taxes based on how age friendly they are. New York has a state sales tax of 4.00%. Of particular interest is that New York does not have taxes on social security. There are estate taxes. There are no taxes imposed on inheritance. New York has an effective property tax rate of 1.65%. Weighing these taxes and other taxes most likely to impact the aging population is how New York earned its state tax grade of C.

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