Is Cheektowaga converting to Full market value assessments? This was on Nicole Gawel's Facebook page. She posted this with the pic - "Is thishow you plan on increasing our population in Cheektowaga ? What other town inthe state assesses properties at their full market value??!? This is absurd!" I listed 7 towns in Erie County that are fully assessed. I did not include villages or cities. She may be a bit naïve.