Tax Rates - Assessment Bureau

Your "Property Tax Bill" can be estimated using the following formula:

(Assessed Value - Exemptions) * Tax Rate / 1,000 = Property Tax (Value Tax)
Refuse + Embellishment Fees + Delinquency Charges + Other Fees = Property Fees
     
Property Tax + Property Fees = Annual Property Tax Bill

 "The Property Tax" is a local tax used to fund local services available to property within the taxing jurisdictions. It has multiple components including a value tax as stated above. Various municipalities have different rates with annual tax bills issued at different times in the year.

In the City of Rochester, properties are assessed at Full Market Value resulting in an Equalization Rate of 100%. City property owners receive a combined City and School Tax Bill, issued around July 1st with the first payment due July 31st. Installment payments are available. A portion of the bill is based on the Assessed Value multiplied by the City Tax Rate and the School Tax Rate. The value portion may be reduced by Exemptions that either reduce the Assessed Value by specified amount or a percentage (%). This results in the Taxable Value.  The City/School tax rates are determined by City Council as part of the Budget approval Process.

The Rochester tax rate is two tiered. One, two and three family residential properties are taxed at the Homestead Rate. All other properties are taxed at the higher Non-Homestead Rate.

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.

Some properties may have "Special District" charges for financing amenities agreed to by a majority of the property owners in the district.  These special charges cover enhanced lighting, parking areas, gardens, small parks, median strip malls and downtown services districts.   Calculations for these rely on frontage feet, valuations or fixed fees.

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. The water bill is NOT paid through the tax bill, unless payments are substantially delinquent. Other delinquent fees and charges may also be added to the tax bill, such as for code enforcement.

  • For the City Tax Details on a specific property, click here.
  • To make City / School Tax Payments Online, click here.

The Monroe County Tax Bill, for City of Rochester Properties, is issued December 31st, with the first payment due February 10th. 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. The County tax rate is determined by County Legislature as part of the Budget approval Process.

Also included are a Base Rate for Pure Waters Capital charges ("sewer bill") and an actual use Pure Waters charge per 1000 gallons of water (PW Base), as registered by the water-meter. For the County Tax Details on a specific property and or to pay County Taxes online, click here.

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. For details on this adjustment and the potential impacts to your monthly escrow account payments click here.

On June 24, 2011 the NYS property tax cap was signed into law (Chapter 97). For further information please refer to the first section of NYS Property Tax Cap: Implementation Guide

Rochester's Tax Rates: (City 2018-2019, County 2018, Equalization 98%)

Homestead (one, two or three family residential property) (rate per $1000 of value) 

City School Combined County Pure Waters Base Combined
06.289    12.575   18.864                                    10.435038 1.340000 11.775038

 

City, School, County Total Tax Rate: $30.639038                                 PW use per 1000 gallons: 2.47


NON-Homestead (rate per $1000 of value)

City School Combined County Pure Waters Base Combined
13.714  27.433  41.147                        10.435038 1.340000 11.775038

 

City, School, County Total Tax Rate: $52.922038                                 PW use per 1000 gallons: 2.47

Rochester's Embellishment Rates (per front foot)

Road Plow

Street Clean

Sidewalk Plow

Sidewalk Repair

Combined

2.424

1.273

0.786

1.312

5.795

Rochester's Refuse / Recycling Rates  

One Family

Two Family

Three Family

OTHER:  contract with the City or private contractor.
Contact DES for more Info: click here

$391

$787

$872