Assessment Bureau

24 Reassessment page header

Rochester’s Bureau of Assessment

Contact Us * City of Rochester Assessment Roll * Levels of Assessment Property Data-Assessments-Sales-Taxes 

Contesting An Assessment – What If I Don’t Agree With my Assessed Value? 

Board of Assessment Review * Tax Rates * Important Dates 

Residential Property Exemptions * Commercial Property Exemptions 

Change of Mailing Address * Links to Other City Departments

The Bureau of Assessment is regulated by New York State Real Property Tax Law (RPTL) 

The Bureau performs the following services:  

The primary function of the Bureau of Assessment is to ensure a fair and equitable assessment of all properties in the City of Rochester.   

The Bureau of Assessment maintains physical and structural data on all parcels in the city through on-site visits, data collection and market analysis to establish an assessed value. 

The Bureau of Assessment monitors recent property transfers, neighborhood and economic conditions, financing, legal restrictions, and location influences as they pertain to City properties. 

It provides the public with data on property ownership, tax exemption programs, filing deadlines, and sales information.    

The Bureau processes tax exemption applications, tracks ownership, files assessment changes, mails notices to owners when the assessments change, and responds to owners' inquiries.

Contact Us 

City Assessor: Michael S. Zazzara  

Assessment phone number: 585-428-7221

Exemption Hotline: 585-428-6994  

Fax Number: 585-428-6423

Office Location: City Hall, Room 101A, 30 Church Street, Rochester, NY 14614-1299  

Office Hours 9:00 am to 5:00 pm  

Assessment staff are not available to answer phones during off hours, weekends and holidays. There is no answering service. Please call during office hours. If you have a direct phone number for a staff person, voicemail is available during off hours.

 2024 Reassessment 

Your Property assessment is an estimate of the fair market value of your property based on sales of similar homes in your neighborhood.  An accurate property assessment is critical to an equitable distribution of property taxes which fund the types of services that ensure the value and vitality of our City. That is why approximately 65,000± properties are evaluated all at once, typically every 4 years, during a Reassessment to maintain accurate property data and valuation. During Non-Reassessment years as specific properties undergo significant physical change, when appropriate the data and the valuations are updated. 


Click Here for the Understanding the 2024 Reassessment brochure 

Haga clic aquí para ver el folleto "Comprender lareevaluación de 2024"

City of Rochester Assessment Roll

Below is a link to the latest City of Rochester Assessment Roll.  Tentative Rolls are filed March 1 and can only be amended by the Board of Assessment Review (BAR).  Final Rolls are filed May 1 and reflect BAR approved changes.  (Note that a Special Meeting(s) of the BAR after filing the Final Roll may result in changes not reflected in the published Final Roll.)  These then become the basis for the Final Tax Rolls.   

2023 Final Assessment Roll Opens with Notepad

2023-24 Final Assessment Roll Opens with Adobe Acrobat (Coming Soon)

Levels of Assessment 

 To ensure that all properties in the State are taxed in an equitable manner, in the numerous taxing jurisdictions, New York State's Office of Real Property Tax Services (ORPTS) compares market data to assessed valuations.   The Assessor analyzes data as well, to determine when Assessments require updating through a Reassessment to reflect Market Values.  

Equalization Rate (ER)

An equalization rate is New York State's measure of a municipality's level of assessment.

Total Assessed Value divided by Total Market Value equals the Equalization Rate.  The City of Rochester’s Equalization Rate for 2023-24 is 83%. 

Residential Assessment Ratio (RAR)

The Residential Assessment Ratio (RAR) is an indication of the level of assessment for residential real property in a municipality. It is a measurement of the overall ratio of the total assessed value of residential property in the municipality compared to the full market value of that residential property. The RAR (Residential Assessment Ratio) can be used by homeowners in a Board of Assessment Review (BAR) grievance and in a Small Claims Assessment Review (SCAR) hearing. 

NYS calculates the RAR annually for use by the Assessor as a general measure of equity showing how residential Assessments compare to Market Values.  A decreasing (RAR) indicates that Market Values are rising faster than Assessments.  The City's RAR for 2023-24 is 74.75%

Levels of Assessment (LOA)

Percentage of Full Value at which properties are assessed.

The Assessor determines at which percentage of Market Value properties are assessed.  A LOA of 100% means the Assessed Value and Market Value are the same, with no adjustments necessary.  NYS law requires that properties within an Assessment Jurisdiction have a uniform level of assessment – the LOA is the same for all property types and properties.  The City of Rochester’s LOA for 2023-24 is 83%.  Property Data-Assessments-Sales-Taxes

 Click here For property Data, GIS Information

Find city property data including owner's name, assessment, exempted amounts, City/School Taxes (print duplicate tax bills & 10-year tax history), zoning, building features, lot size and more. View photos & create maps of city parcels.

Click here for the Recent Sales Viewer

Recent sales of residential properties (one, two and three family homes) in an interactive map format.

Click here for the Monroe County Real Property Portal & Comparable Sale Search

Search residential and commercial properties in Monroe County (including the City of Rochester) for sales, assessment and property data information for specific and comparable properties.  Also view the County Tax Bill online.

Contesting An Assessment– What If I Don’t Agree With my Assessed Value?

Informal Review

An Informal Review can occur, if you contact Assessment from July 1st to January 1st ( in a non reassessment year)Assessment staff can schedule to meet you or a representative at the property to inspect and to review the property inventory and correct any data if necessary.  The staff will then review the data and adjust the assessed value if warranted.  If you find the resulting assessed value unsatisfactory, pursue the next step listed below (The Board of Assessment Review).

During a Reassessment year, when all property values are reviewed, inspections may not be feasible given the number of requests, instead pre-scheduled informal reviews may take place at the Assessment Offices or by phone.  

The Board of Assessment Review (BAR) 

This is the formal process to review and change Assessments and Exemptions at the request of the property owner or designated representative.  Failure to take this step prevents use of further appeals such as a Small Claims (SCAR) action or a RPTL Article 7 Tax Certiorari proceeding.

Applications (Complaint forms) must be received by the Bureau of Assessment (City Hall, Room 101A) by the Third Tuesday in March, 8 p.m. (ET). 

The City of Rochester Board of Assessment Review and the Bureau of Assessment will not accept Form RP-524 electronically by fax or email.  The original hard copies of all RP-524 forms must be submitted in person, by delivery service or mail (not postmarked) no later than the third Tuesday in March by 8:00 pm.

The BAR process conforms to New York State’s requirements under Real Property Tax Law (RPTL 523,524,525) and to the City Charter (6-91 E).  After the Assessor files the Tentative Assessment Roll with New York State, the only way to amend the roll in regards to Assessed Values, Exemptions and Class is to petition the BAR.  City Council appoints this public board which conducts open hearings to review petitions from property owners and to then adjourn for private deliberations (to determine any changes and certify the Final Assessment Roll, which becomes the basis for constructing the Tax Roll).

The property owner can designate a representative on the application.  The owner or representative will be contacted to schedule an appearance at a Board of Assessment Review Hearing.  Sworn testimony will be requested as to what information the owner or representative can present that would lead to an adjustment to the assessed value for the property, or an exemption determination.   The BAR makes a decision after the hearing and typically mails the determination notice within a month later.

In some instances the application will be reviewed by staff, and an inspection may be requested by an Appraiser from the Bureau of Assessment.  After an inspection, the owner or the representative and staff may agree to a value and sign a stipulation form. This stipulation will be presented by staff to the BAR for approval, without the owner having to schedule a hearing.

The application and supporting materials are linked below, as well as helpful information from New York State.

Click here for the BAR Application form RP-524 "Complaint On Real Property Assessment Before The Board Of Assessment Review" The package also includes additional instructions and resolutions.    

Click here for a link to ORPTS' description of this process.  

Click here for the NYS ORPTS booklet "Contesting Your Assessment"

Click here to search for property data, assessments and comparable sales. 

If an application is NOT received the process can NOT go any further for that year, but you can request a review for next year.

Small Claims Assessment Review (SCAR) 

If the owner is dissatisfied with the Board of Assessment Review (BAR) decision, the owner may seek judicial review by commencing a proceeding for Small Claims Assessment Review (SCAR). This hearing process is similar to a Small Claims Court Proceeding which is generally geared towards citizens representing themselves and incurring minimal fees.  SCAR is only available to owner-occupants of one, two, or three family dwellings which are used exclusively for residential purposes, or the owner of vacant land that is not of sufficient size to contain a one, two or three family dwelling. File the Small Claims Petition with the Monroe County Clerk's Office (39 West Main St., (585) 753-1600). The SCAR procedures must commence by May 30th (that is within 30 days of the final filing of the assessment roll or notice of such filing, whichever is later).  

Click here for NYS Unified Court System website.  The Forms and Instructions can be downloaded.    

Tax Certiorari Proceeding (Article 7 RPTL)

All others who are dissatisfied with the BAR decision, or those choosing not to use the SCAR procedure, may seek judicial review by commencing a tax certiorari proceeding in New York State Supreme Court pursuant to Article 7 of the Real Property Tax Law. Please consult a legal advisor on how to pursue this action. This procedure must commence by May 30th (that is within 30 days of the final filing of the assessment roll or notice of such filing, whichever is later).

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. 

Important Dates 

Residential Property Exemptions 

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 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 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. *Subject to increase.  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   


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


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 $37,400* in the previous year is a requirement for this exemption. *Subject to increase. 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   


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  

Commercial Property Exemptions 

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.

Change of Mailing Address 

Click on the link below for a form to change a mailing address for Assessment and Tax Bill purposes only.  Make sure you provide a phone number and all the required documents or the form will not be processed.  You can email the form to or you can mail it to:  

City of Rochester

Bureau of Assessment

30 Church Street; Room 101A

Rochester, New York, 14614 

Click here for the Change of Mailing Form  

To change a billing address for Water billing purposes, please call 311.  If you are calling from outside the city limits, call (585) 428-5990. 

To change a billing address for Commercial Refuse purposes, please call (585) 428-6928.

Links to Other City of Rochester Department Webpages  

City Treasurer

Pay Taxes Online

Neighborhood & Business Development

Division of Real Estate 

Department of Environmental Services

Water Bureau

Neighborhood Service Centers

Building Permits/Zoning