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 the City of Rochester properties, is issued December 31. 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
2024-25 City | 2024-25 School | Total City & School Combined | 2024 County | PW Capital Charge | County Combined | Total City/School County |
$4.057 | $7.048 | $11.105 | $9.363398 | $1.489640 | $10.853038 | $21.958038 |
Non-Homestead Tax Rates
2024-25 City | 2024-25 School | Total City & School Combined | 2024 County | PW Capital Charge | County Combined | Total City/School County |
$9.040 | $15.710 | $24.750 | $9.363398 | $1.489640 | $10.853038 | $35.603038 |
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.
Roadway Snow Plow | Full Street Cleaning | Sidewalk Snow Plow | Hazard Sidewalk Replacement | Total Combined |
$3.371 | $1.095 | $0.929 | $0.528 | $5.923 |
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.
One Family | Two Family | Three Family |
$399 | $803 | $890 |
For Information on the City of Rochester’s Commercial Refuse Service, click the button below.
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.