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

"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 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 (%). 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.

One, two and three family residential properties have a REFUSE CHARGE 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 PAYMENTS, 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 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, click here. Soon the County will have an online payment system.

Rochester's Tax Rates:   (City 2008 - 2009, County 2008, Equalization 100%)