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How does the Reassessment effect my taxes?
Assessments only determine how the tax levy is distributed among properties, it is not used to raise taxes. Some properties see a tax increase; others see no change or a decrease. The tax levy is the total amount to be raised each year according to the City budget. It is not directly affected by reassessment.
Watch the video above where we break down how assessments ensure each property owner pays their fair share.
Tax Rates
City properties are assessed and then taxed at one of two rates per thousand of assessed value:
Homestead Rate - This applies to one, two and three family residential properties and some vacant land.
Non-Homestead Rate - This applies to all other properties.
The Monroe County Tax Bill, for City of Rochester properties, is issued December 31st. The Assessed Value, as used in the City's July Tax Bill, times the County Rate makes up a substantial portion of the County Tax Bill. Also included are a Base Rate for Pure Waters Capital Charge based on assessed value and a Pure Waters O/M gallon charge based on water consumption as registered by the water-meter. The County rates are determined by County Legislature as part of their Budget approval Process.
Homestead Tax Rates
Non-Homestead Tax Rates
The “City Tax Bill” also includes charges for “Embellishments” such as road plowing / cleaning and sidewalk repair / plowing. These are based on a rate multiplied by the frontage feet of a property.
One, two and three family residential properties have a Refuse Charge (garbage pickup and recycling fee) included in the tax bill. All others may contract with the City or hire a private contractor for refuse / recycling services.
Click here For Information on the City of Rochester’s Commercial Refuse Service
Some properties may have Special District or embellishment charges for financing amenities agreed to by a majority of the property owners in the district. These special charges may cover enhanced lighting, parking areas, gardens, small parks, median strip malls and downtown services districts. Calculations rely on frontage feet, valuations or fixed fees.
The water bill is NOT paid through the tax bill, unless payments are substantially delinquent. Other fees and charges may also be added to the tax bill, such as for code enforcement.
Sometimes a Supplemental Tax is added to the tax bill(s) to recapture taxes not paid, due to the removal of a prior owner’s exemption at the time of transfer or their death.
The following is a brief description of residential (Homestead) property tax exemptions available to property owners in the City of Rochester.
You must apply for any exemption for which you may be eligible by February 1st.
For information and instructions, call the Bureau of Assessment exemption hotline at (585) 428-6994 or stop by the office at City Hall, 30 Church St., Room 101A. For a detailed online explanation, go to the Links page for NYS ORPTS' descriptions of exemptions.
Basic STAR Tax Credit Program
The STAR program has changed. New STAR recipients will receive a check directly from New York State instead of receiving an exemption on their tax bill. The amount of the benefit will be the same. To be eligible for a STAR Credit check you must register with the New York State Department of Taxation and Finance at www.tax.ny.gov/star or by calling 518-457-2036.
Note: property owners with an existing STAR exemption will keep that exemption as long as they continue to own and reside at the property. If the property owner moves to a different residence, they will have to register with the New York State Department of Taxation and Finance for the STAR Credit Program.
Seniors Exemptions
Enhanced STAR for Seniors Credit Program
The Enhanced STAR for Seniors has also changed. To be eligible, the property must be the primary residence of an owner who is age 65 or older (or a surviving spouse age 62 or older) and had a maximum household income of $98,700 in the previous year. To be eligible for the STAR Credit check you must register with the New York State Department of Taxation at www.tax.ny.gov/star or by calling 518-457-2036.
For property owners with an existing STAR exemption (Basic or Enhanced) they will keep that exemption as long as they continue to own and reside at the property. For owners turning 65 and converting their Basic STAR exemption to an Enhanced STAR Exemption, the City of Rochester will administer the exemption but you must notify and apply with the Bureau of Assessment by February 1st.
Due to changes made by New York State, all property owners that are converting their Basic STAR to Enhanced, must enroll in the New York State Income Verification Program (IVP). New York State Department of Taxation and Finance will verify your income for annual renewals and you will no longer be required to submit documentation in the future to the Bureau of Assessment. However, if you are receiving the Senior Citizen Tax Exemption, you will have to file annual renewals with the Bureau of Assessment. The New York State RP-425 Enhanced STAR and IVP forms are available by clicking the First Time Applications link below.
First Time Applications
Click here for a first time application
Below are links to the New York State Department of Taxation and Finance's website with helpful questions and answers for the Income Verification Program (IVP).
Questions and Answers
Enhanced STAR Income Verification Program
Senior Citizens Tax Exemption
For property which is the primary residence of an owner who is age 65 or older (or a surviving spouse age 62 or older) and had a maximum household income of $58,400 in the previous year. Annual renewal is required to update income information. The annual renewal application is mailed to the owner. If a child attending public school resides on the premises, including in a rental unit, the exemption will not apply to the School Tax.)
If you are applying for the Senior Citizen Tax Exemption for the first time and have had a Basic STAR exemption, you will also need to apply for the Enhanced STAR. In addition, you will need to file a New York State Income Verification Form (IVP). See the Enhanced STAR information above.
If you have been receiving the Senior citizen Tax Exemption and the Enhanced STAR Exemption, you must file the New York State Income Verification Form (IVP) in order to continue receiving the Enhanced STAR. See the Enhanced STAR information above.
Click here for a helpful Questions & Answers Brochure
Haga clic aquí para obtener un útil folleto de preguntas y respuestas
Click here First time application
Click here For annual renewal form
Veterans
For residential properties owned by a veteran (or unmarried surviving spouse) which is the primary residence of the owner, who served during defined periods of war/conflict or served during the Cold War between September 2, 1945 and December 26, 1991. (Applies to City, School and Monroe County Taxes only).
Click here for the Alternative Veteran application and instructions
Click here for the Cold War Veteran application and instructions
Disability
For residential property with an owner and primary resident who receives Social Security disability payments, Railroad Retirement disability benefits, Veterans Affairs (VA) Disability Pension, or has a state certificate designating them as legally blind. The maximum household income of $58,400 in the previous year is a requirement for this exemption. The annual renewal application is mailed to the owner. (Applicable to City, School and Monroe County taxes only).
Click here for an application
Click here for annual renewal form
Click here for a helpful Question and Answer Brochure
Capital Improvements to Residential Property
For one and two family houses which have undergone reconstruction, alteration, or improvement. The cost of the improvements must be at least $3,000. Expenditures for maintenance do not qualify. The exemption applies to an increase in assessed value due to the improvements. (Applies to City and School Taxes only.)
Click here for an application
Clergy
For residence owned by a clergy person (or unmarried surviving spouse) who is engaged in the work assigned by the church or denomination of which they are a member. (Applies to City, School, & County Taxes.)
Click here for an application
The following is a brief description of property tax exemptions available to commercial (Non-Homestead) property owners in the City of Rochester.
Please note, if the owner resides on the property as the primary residence, review the Residential Property Exemptions that may also apply.
You must apply for any exemption for which you may be eligible by February 1st.
For information and instructions, call the Bureau of Assessment exemption hotline at (585) 428-6994 or stop by the office at City Hall, 30 Church St., Room 101A. For a detailed online explanation, go to the "Links" page for NYS ORPTS' descriptions of exemptions.
Conversion Urban Exemption Program (CUE) for Center City Living (485-a)
To encourage the conversion of underutilized office, retail, manufacturing and warehouse buildings to residential use. The CUE is restricted to mixed-use (residential commercial) conversion projects. The 12-year exemption applies to the increase in assessed value from the conversion to mixed-use. The exemption is 100% for the first 8 years and declines 20% per year thereafter. A minimum of 50% of space must be developed as residential and the owner must at minimum invest $250,000 in the conversion project. Submit the application by February 1st. (Applies to City, School and County Taxes.)
Click here for a brochure.
Click Here For an application.
Business Investment Exemption (485-b)
For construction, alteration or improvement of commercial or industrial property. The cost of the improvements must be at least $10,000. Expenditures for maintenance do not qualify. The exemption applies to a resultant increase in assessed value due to the improvements. Submit the application by February 1st. (Applies to City, School and County Taxes.)
Click here for forms, instructions and additional information.
Core Housing Owner Incentive Exemption (CHOICE)
For the creation of market-rate / owner-occupied residential units. The program is implemented through a COMIDA Payment in Lieu of Tax Agreement and a sale leaseback arrangement, as well a sales tax exemption on construction materials and a mortgage tax exemption. The assessment exemption applies to the increase of Assessments due to the construction, renovation or conversion that creates owner/occupied residential units. Submit the application by February 1st. (Applies to City, School and County Taxes.) Click here for forms, instructions and additional information.
Click Here for a brochure - Updated brochure coming soon.
Other Exemptions (Residential & Commercial)
Religious, Educational, Charitable, Hospital, and Other Nonprofit
Property must be owned by the nonprofit organization seeking the exemption. It cannot be owned by individuals, profit-making corporations, or other non-exempt groups. The property must be used for tax exempt purposes. (Applies to City, School and County Taxes.)
Click here for an application
Click here for an annual renewal form
Solar, Wind and Farm Waste Energy Systems Exemption
An exemption for property that contains a solar, wind, or farm waste energy system meeting the requirements approved by the NYS Energy Research and Development Authority. This exempts for 15 years any increase in value attributed to the energy production of the system and not for other dual uses such as living space. This applies in general to systems constructed since 1990.
Click here For more details on the technical specifications and construction dates.
Click here For the Application (Applies to City, School and County Taxes)
Historic Improvement Exemption
An exemption on the increased assessed value due to alteration or improvements approved by the Historic Preservation Board. (Applies to City and School Taxes only.)
Click here for an application.
