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 3, 2025.
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 and Enhanced STAR Tax Credit Program
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.
Enhanced STAR Exemption (RP-425-e)
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 $107,300 in the previous year. To be eligible for the Enhanced 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 3, 2025.
Due to changes made by New York State, all property owners who are converting their Basic STAR to Enhanced STAR, 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 also receiving the Senior Citizen Tax Exemption (RP-467), 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).
Enhanced STAR Income Verification Program
Senior Citizens Tax Exemption (RP-467)
For property that 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.
Click here for a helpful Questions & Answers Brochure
Haga click 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.)
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.)