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.
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.
Brochures:
Click Here
for the Understanding the 2024 Reassessment brochure
Haga clic aquí para ver el folleto "Comprender lareevaluación de 2024"
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.
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.
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).
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 $93,200 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. *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
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 applications (Includes
two applications, choose the applicable application based on time period
served)
Click
here for a helpful
Question and Answer Brochure
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 $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
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.
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 assessment@cityofrochester.gov 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