[L.L. No.
4-1974[1]]
There shall be a Bureau of Assessment,
the head of which shall be the City Assessor. The City Assessor shall
assess all property in the City liable to assessment for general taxes
or for local improvements.
[1]
Editor's Note: This local law repealed former
§ 6-71, Bureau of Assessment, added by § 124 of
L.L. No. 4-1925, as amended, and also provided that the word "Assessors,"
however it appears in Chapter 755 of the Laws of 1907, as amended,
shall be deemed to refer to the Assessor as above named.
The City Assessor shall have the
power and be charged with the duty to carry out the purpose and intent
of Article 4-A of the Commerce Law, § 485 of the Real Property
Tax Law and the other applicable laws of the State of New York to
grant business facility owners or operators, as defined by the aforesaid
state laws, tax exemptions or tax credits from taxes imposed to the
extent of any increase in the value of the capital improvements, commenced:
(1) on or after the effective date of this section and (2) completed
after certification by the New York State Job Incentive Board, consisting
of construction, reconstruction, erection or improvements of depreciable
real property, as certified in the certificate of eligibility issued
by the New York State Job Incentive Board, created by § 116
of the Commerce Law, provided that the owner or operator of the business
facility files before the taxable status date with the Assessor of
the City an application on the form prescribed by the New York State
Board of Equalization and Assessment, to which there shall be attached
a copy of the certificate of eligibility so issued and simultaneously
therewith files the application with the State Board of Equalization
and Assessment and the State Job Incentive Board.
Upon submission of the aforesaid
application and proof, the Assessor, with or without a hearing, shall
consider the application for such exemption and if found to be in
order, determine the assessed value of the exemption in accordance
with the certificate of eligibility and enter such value on the exempt
portion of the assessment roll.
The Assessor, in his or her determination,
shall grant tax credit or exemption as follows:
|
First Three Years
|
100%
| |
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Fourth Year
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75%
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Fifth Year
|
50%
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Sixth Year
|
25%
| |
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Seventh Year
|
20%
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Eighth Year
|
15%
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Ninth Year
|
10%
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Tenth Year
|
5%
|
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Such exemption so granted shall continue
from year to year during the period of years, not to exceed 10 years,
as above provided, only if the certificate of eligibility is not revoked
or modified and is renewed or extended by the State Job Incentive
Board.
|
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Any exemption so granted by the Assessor
shall commence with the assessment roll prepared on the next following
taxable status date of the City of Rochester.
|
[1]
Editor's Note: Original Section 2 of this
local law provided as follows:
"Section 2. This local law shall take effect
on February 1, 1983, and shall apply to all applications for tax exemptions
submitted to the City Assessor on or after said date, except that
businesses submitting applications for a certificate of eligibility
to the New York State Job Incentive Board prior to February 1, 1983,
shall remain eligible for the tax exemption in accordance with the
schedule in effect prior to this local law, provided that they commence
construction of eligible improvements before January 1, 1984."
[§ 1, L.L. No. 7-1983; § 1, L.L. No. 3-1985; §
1, L.L. No. 7-2017]
A.
The City Assessor is authorized and directed
to increase the amount of each veterans' exemption granted under § 458
of the Real Property Tax Law, pursuant to the provisions of Subdivision
5(a) of such section.
B.
Beginning with the 2018-19 tax year, the
veterans exemption from taxes pursuant to § 458 of the Real
Property Tax Law shall also be applied to taxes levied for school
purposes, pursuant to Subdivision 1(3) of such section.
C.
All other provisions of § 458
of the Real Property Tax Law shall continue to apply to all veterans'
exemptions.
[§ 1, L.L. No. 11-1993]
A.
The Residential Improvement Exemption Program
authorized by § 421-f of the Real Property Tax Law is hereby
adopted.
B.
Any residential buildings reconstructed,
altered or improved subsequent to the effective date of this local
law, which otherwise qualify for exemption under § 421-f
of the Real Property Tax Law, shall be exempt from taxation to the
full extent permitted by § 421-f of the Real Property Tax
Law.
C.
In any year in which the City reassesses
all property, any exemptions previously granted pursuant to this program
shall be adjusted to account for any change in the assessment on the
property; the amount of assessment eligible for exemption, before
application of the exemption percentage for that year, shall be increased
or decreased in the same proportion as the increase or decrease in
the assessment on the property.
[§ 1, L.L. No. 8-1994]
Pursuant to § 485-e of
the New York State Real Property Tax Law, the Council hereby authorizes
a ten-year partial exemption from taxation for real property constructed,
altered, installed or improved in the area of the City designated
an Economic Development Zone under Article 18-B of the General Municipal
Law. Such exemption shall be for a term of 10 years, notwithstanding
that the designation of the zone may expire prior to the end of such
ten-year period. The terms and conditions of each such exemption shall
be as set forth in § 485-e of the Real Property Tax Law.
[§ 1, L.L. No. 3-1997; § 1, L.L. No. 1-1998; §
1, L.L. No. 1-2015]
Pursuant to § 458-a(2)(d)(ii)
of the Real Property Tax Law, the Council hereby approves the alternative
veterans tax exemption allowable in Paragraphs (a), (b) and (c) of
Subdivision 2 in the amount of $27,000, $18,000 and $90,000, respectively,
or the product of such amounts multiplied by the latest state equalization
rate for the City, whichever is less. This exemption shall also be
applicable to taxes levied for school purposes.
[§ 1, L.L. No. 2-1998]
A.
The Council hereby approves the partial
tax exemption authorized by § 444-a of the Real Property
Tax Law for alteration or rehabilitation of historic properties.
B.
(1)
Historic property shall be exempt
from taxation to the extent of any increase in assessed value attributable
to the alteration or rehabilitation pursuant to the following schedule:
|
Year of Exemption
|
Percent of Exemption
|
|---|---|
|
1
|
100%
|
|
2
|
100%
|
|
3
|
100%
|
|
4
|
100%
|
|
5
|
100%
|
|
6
|
80%
|
|
7
|
60%
|
|
8
|
40%
|
|
9
|
20%
|
|
10
|
0%
|
(2)
No such exemption shall be granted
for such alterations or rehabilitation unless:
(a)
Such property has been designated
as a landmark, or is a property that contributes to the character
of an historic district, created by a local law passed pursuant to
§ 96-a or 119-dd of the General Municipal Law.
(b)
Alterations or rehabilitation must
be made for means of historic preservation.
(d)
Such alterations or rehabilitation
of historic property are approved by the Preservation Board prior
to commencement of work.
(e)
Alterations or rehabilitation are
commenced subsequent to the effective date of this local law.
C.
Additional terms and conditions of the
exemptions shall be as set forth in § 444-a of the Real
Property Tax Law.
The Council hereby provides for the
exemption of real property from taxation as authorized in § 485-a
of the Real Property Tax Law to real property located in the Center
City Zoning District, provided that the cost of conversion to mixed-use
property exceeds the sum of $250,000 and provided further that as
a result of the conversion at least 25% of the total developed floor
space is used for residential purposes. Moreover, for properties that
qualify for participation in the exemption program on the basis of
a conversion project that is commenced by means of a building permit
issued on or after January 1, 2022:
A.
No less than 20% of the premises' residential
units shall be affordable to households earning no more than 60% of
the median income for a household of the same size in the Rochester
Metropolitan Statistical Area ("Area Median Income" or "AMI"); and
B.
Prior to hiring and retaining the contractors,
consultants, workers and commodity vendors for said conversion project,
the developer shall commit to comply with the minority and women business
enterprise (MWBE) and workforce participation goals that the City
mandates for public works in Ordinance No. 2018-54, or as modified
or replaced by any subsequent ordinance; the developer shall submit
to the City MWBE Officer and obtain said officer’s approval
for a detailed plan that describes how the developer will seek to
achieve the City's MWBE and workforce participation goals ("MWBE Plan"),
which shall include reporting and documentation requirements; and
a property’s eligibility for the exemption program may be denied
or revoked if the MWBE Officer determines that the conversion project
has not been conducted in accordance with an approved MWBE Plan.
[1]
Editor's Note: This local law provided that
it would be in effect for the 2004, 2005, and 2006 assessment rolls,
and L.L. No. 5-2006 extended the exemption program for the 2007, 2008
and 2009 assessment rolls, with the condition that any property granted
an exemption on one of those rolls would remain eligible for the additional
years of exemption on that property, provided the property continued
to meet the requirements of § 485-a; L.L. No. 7-2009 extended
the exemption program for the 2010, 2011 and 2012 assessment rolls,
with the condition that any property granted an exemption on one of
those rolls shall remain eligible for the additional years of exemption
on that property, provided the property continues to meet the requirements
of § 485-a; L.L. No. 7-2012 extended the exemption program
for the 2013, 2014 and 2015 assessment rolls, with the condition that
any property granted an exemption on one of those rolls shall remain
eligible for the additional years of exemption on that property, provided
the property continues to meet the requirements of § 485-a;
L.L. No. 1-2016 extended the exemption program for the 2016, 2017
and 2018 assessment rolls, with the condition that any property granted
an exemption on one of those rolls shall remain eligible for the additional
years of exemption on that property, provided the property continues
to meet the requirements of § 485-a; L.L. No. 1-2019 extended
the exemption program for the 2019, 2020 and 2021 assessment rolls,
with the condition that any property granted an exemption on one of
those rolls shall remain eligible for the additional years of exemption
on that property, provided the property continues to meet the requirements
of § 485-a.
[2]
Editor's Note: Section 2 of this local law provided: "Section 6-71.7 of the Charter of the City of Rochester, Residential-Commercial Urban Exemption Program, as amended, shall remain in effect for the 2022, 2023 and 2024 assessment rolls. Any property that is granted an exemption on one of those rolls shall remain eligible for the additional years of exemption on that property, provided the property continues to meet the requirements of New York State Real Property Tax Law Section 485-a."
[§ 1, L.L. No. 7-2008; § 1, L.L. No. 5-2017]
The Council hereby approves the exemption
of qualifying real property from taxation as authorized in Subdivision
2(a)(i) and (b) of § 458-b of the Real Property Tax Law,
Exemption for Cold War veterans. Notwithstanding the ten-year limitation
imposed by Subdivision 2(c)(iii) of § 458-b of the Real
Property Tax Law, the Council hereby approves granting the foregoing
exemption to qualifying owners of qualifying real property for as
long as they remain qualifying owners, without regard to such ten-year
limitation. Beginning with the 2018-19 tax year, the exemption provided
for in this section shall also be applicable to taxes levied for school
purposes.
[§ 1, L.L. No.
6-2017; § 1, L.L. No. 1-2021; 1, L.L. No. 8-2024]
The Council hereby approves the partial tax exemption of qualifying
real property that is owned by one or more persons with a disability
whose income is limited by reason of such disability, as authorized
in § 459-c of the Real Property Tax Law, Persons with disabilities
and limited incomes, to commence with the 2018-19 tax year. In addition,
Council hereby approves providing said tax exemption to qualifying
property owners whose income exceeds the maximum income eligibility
level set forth in Subsection 459-c(5)(a), provided that the exemption
is reduced proportionately in accordance with Subsection 459-c(1)(b).
The exemption provided for in this section shall also be applicable
to taxes levied for school purposes. Commencing with the 2023-24 tax
year assessment roll initiated on the taxable status date of February
1, 2023, the Council hereby approves and authorizes increasing the
income limits and adjusting the exemption percentages for the foregoing
tax exemption program as follows:
|
Annual Income
|
Percentage of Assessed Valuation Exempt from Taxation
|
|---|---|
|
$50,000 or less
|
50%
|
|
More than $50,000 but less than $51,000
|
45%
|
|
$51,000 or more but less than $52,000
|
40%
|
|
$52,000 or more but less than $53,000
|
35%
|
|
$53,000 or more but less than $53,900
|
30%
|
|
$53,900 or more but less than $54,800
|
25%
|
|
$54,800 or more but less than $55,700
|
20%
|
|
$55,700 or more but less than $56,600
|
15%
|
|
$56,600 or more but less than $57,500
|
10%
|
|
$57,500 or more but less than $58,400
|
5%
|
[§ 181, L.L. No. 4-1925]
It shall be the duty of the Assessor
to install a scientific and equitable system for the assessment of
property within the City, which shall provide, among other things,
for tax maps and land value maps and for recording separately the
value of each parcel of land and the value of any building or structure
thereon. The tax maps shall show the dimensions of each separately
assessed parcel of land within the City; and the land value maps shall
show the value per front foot, according to a standard unit of depth,
of all land abutting on any street, public way or place of the City;
but as to acreage tracts, the land value maps shall show the value
per acre. All such maps and other records of the Assessor shall be
open to public inspection at all reasonable times.
[§ 202, c. 755, L. 1907; c. 524,
L. 1921; L.L. No. 4-1925; § 1, L.L.
No. 1-2006]
Before the owner of any tract or
parcel of land situate in the City of Rochester sells or conveys any
portion thereof in subdivisions of such tract or parcel, he or she
must cause a map of such tract to be made showing the subdivisions
thereof, with the numbers of the lots and their dimensions, and all
proposed streets, lanes or alleys, which map must be filed in the
office of the County Clerk of Monroe County, and a copy or duplicate
thereof delivered to the Assessors of the City; and whenever such
owner conveys any portion of said tract in such manner as to effect
a subdivision of any lots as designated in such allotment, he or she
must give notice thereof immediately to the Assessors, specifying
the part so divided and the manner of division. Any person violating
the provisions of this section is guilty of a misdemeanor.
[§ 195 D, L.L. No. 4-1925, as added by L.L. No. 4-1936; L.L. No. 12-1957]
In order that the Assessors may ascertain
facts for assessments every person, copartnership, association or
corporation which is required to file annual reports with the New
York State Tax Department under Article 2, § 44, of the
New York State Tax Law and which is subject to local taxation on special
franchise in the City of Rochester, shall file with the Bureau of
Assessment of the City of Rochester, a verified copy, photostatic
or otherwise, of schedules or parts of schedules contained in the
annual report filed with the New York State Tax Department showing,
if any:
A.
All tangible property located in, upon,
under and above streets, highways, public places and public waters,
in the City of Rochester, including such tangible property constructed
during the year in the City of Rochester. Also,
B.
All tangible real property outside of streets,
highways, public places, and public waters, in the City of Rochester,
other than private rights of way and property located thereon. Also,
C.
All rights of way owned in fee and property
located thereon in the City of Rochester.
|
The said verified copies of said
schedules, or parts of schedules, as filed with the New York State
Tax Department, shall be filed with the Bureau of Assessment of the
City of Rochester within 60 days after the date required by the New
York State Tax Department for the filing of the original report with
the said State Tax Department, and shall begin with a copy of the
said schedules or parts of schedules filed with the said State Tax
Department for the year ended December 31, 1935, and shall be filed
annually thereafter.
|
[L.L. No.
3-1993; § 1, L.L. No. 6-2009]
A.
Property information to be provided. The
owner of every parcel of real property in the City in the nonhomestead
class assessed on the latest assessment roll at $100,000 or more shall
be required to provide to the City Assessor the following information
about the property on forms prescribed by the Assessor.
B.
Nature of information required. The information
to be provided shall include an itemized statement of all rental income
derived from the property, if any, and all expenses attributable to
the property, for each of the property owner's four most recent fiscal
years, through the most recent year concluding at least two months
prior to the date of the Assessor's notice of request for the information.
The property owner, or an officer thereof, shall certify that the
information provided is accurate to the best of his or her knowledge.
C.
Additional information. After review of
the statements for a property, the City Assessor may in addition request
copies of documents or records that substantiate the information reported.
D.
Audited financial statements. Where a property
owner obtains audited financial statements pertaining to the property,
such statements shall be provided to the City Assessor in lieu of
the information required above.
E.
When information provided. The information
shall be provided to the City Assessor within 30 days after issuance
by the Assessor of a written notice to the property owner requesting
such information. The Assessor may grant extensions of up to 45 additional
days, where he or she deems it to be warranted, based upon good cause
shown in writing by the property owner.
F.
Failure to provide information. Where information
requested by the City Assessor is not provided within 30 days of the
issuance by the Assessor of a written notice of request, or by such
other date to which the Assessor has granted an extension of time,
the Assessor shall issue a second notice to provide the information,
which shall be served upon the property owner by first-class mail
with delivery confirmation or by any method of service authorized
by law for the service of a summons. If the information requested
still is not provided within 30 days of the receipt by the property
owner of the second notice, the Assessor may (1) apply to a court
of competent jurisdiction for an order directing such property owner
to comply with such request, and/or (2) apply to the Director of Finance
for the imposition of a penalty upon such property owner, as provided
below.
G.
Penalties. Where the City Assessor applies
to the Director of Finance for the imposition of a penalty for alleged
noncompliance with the requirements of this section, the Director
shall send a written notice of proposed penalty to the property owner,
stating that a penalty is being requested by the Assessor, the amount
of penalty requested and that a hearing may be had before the Director
of Finance or his or her designee, provided that a request for a hearing
is made on or before a specified date, at least 20 days from the date
of issuance of the notice of proposed penalty. At the hearing, the
property owner shall be entitled to raise any factual issues regarding
his or her alleged failure to comply with the requirements of this
section. After the hearing, if a hearing is requested, or after the
date by which a hearing must have been requested, if no request is
made, the Director of Finance shall issue and send to the property
owner a determination of penalty. Any penalty shall be at the rate
of 1% of the assessed value of the property for which the information
was requested, for each year of noncompliance, beginning 30 days after
service of the second notice to provide information. The determination
of penalty may provide for the accrual of additional monthly penalties
in the future, if the property owner continues not to provide the
requested information. Any penalties that remain unpaid on May 15
may be added to the upcoming year's City and school tax bill for the
property for which information was requested and shall thenceforth
accrue interest and be a lien upon the property as provided by law
for other charges added to taxes. The notice of proposed penalty and
determination of penalty shall be sent to the property owner by regular
mail.
[§ 197, c. 755, L. 1907]
The assessment against any lot or
parcel of land may be made in the name of the owner or occupant thereof,
or by any description by which it may be distinguished without reference
to the owner or occupant thereof; and an assessment is not invalid
as against the real estate by reason of the omission of the name of
the owner or occupant thereof, or both, or because of any error in
the name of the person or corporation assessed therefor. Every assessment
creates a debt and personal obligation in favor of the City and against
the person or corporation assessed, provided that at the time of the
making of the assessment roll preparatory to hearing allegations thereon
the person or corporation assessed is a resident of the State of New
York and the owner or occupant of the lot or parcel of land assessed,
for the collection of which, together with interest, costs and expenses,
said City may maintain in its own name an action in any court of competent
jurisdiction, in addition to any other remedies now provided by law
for the collection thereof, and such action may be maintained even
though said assessment has been added to the annual City tax.
[§ 192, c. 755, L. 1907; L.L. No. 9-1948]
All lots and parcels of land in the
City of Rochester, even though exempt from taxation under the general
laws of the state, are liable to assessment for public improvements
and work,[1] except lands actually used and occupied for cemetery purposes
and lots and plats therein, heretofore or hereafter conveyed as places
for the burial of the dead.
[§ 200, c. 755, L. 1907; L.L. No. 11-1933; L.L. No. 10-1948]
All annual taxes and local assessments
heretofore or hereafter levied and assessed by the City of Rochester
or by its officers, together with interest, fees and penalties, are
and shall be valid and effectual, notwithstanding any irregularity,
omission or error in the proceedings relating to the same or any of
them, or in the making, levying or assessment of the same: and all
proceedings for the collection of the same are and shall be valid
and effectual, notwithstanding any irregularity, omission or error
in such proceedings or any of them. All proceedings for the insertion
heretofore or hereafter in the annual tax rolls of local assessments
or installments, expenses of public improvements or work apportioned
upon the property benefited, expenses of cleaning and repairing sidewalks,
water rates, expenses of installing, maintaining and/or repairing
water meters, and all other items, and all the proceedings preliminary
to inserting the same, including the adding of interest and penalties,
are and shall be valid and effectual, notwithstanding any irregularity,
omission or error in such proceedings or any of them. Nothing in this
section contained applies to a local assessment heretofore set aside
by the Council or a court of competent jurisdiction, or to local assessments
against the State of New York.
[§ 199, c. 755, L. 1907; L.L. No. 9-1931; L.L. No. 10-1933; L.L. No. 12-1956; L.L.
4-1965; L.L. No. 9-1966; L.L. No. 11-1971]
All annual taxes and all local assessments
heretofore or hereafter levied by the City of Rochester or by its
officers, and all water rates and expenses of installing, maintaining
and/or repairing water meters heretofore or hereafter charged or assessed
by the City of Rochester or by its officers, together with interest,
fees and penalties, are and shall be and remain, until actually paid
or satisfied or set aside by the Council or a court of competent jurisdiction,
a lien upon the land, tenements or real estate on which or in respect
to which the same have been made, from 12:00 midnight on the 30th
day of June next following the passage of the ordinances of the Council
levying the same in the case of annual taxes, and from the time of
the confirmation by the Council of the rolls containing the same in
the case of local assessments, and from the time the same become due
in the case of water rates and the expenses of installing, maintaining
and/or repairing water meters; and are and shall be a lien on the
property assessed, prior and superior to all other liens and encumbrances.
In case an annual tax or local assessment is levied upon a parcel
of land and two or more persons are or become the owners thereof,
or it is situate in more than one district, the Council may apportion
such tax or assessment upon such parcel of land in such manner as
the Assessors may certify to be just, and thereupon such tax or assessment
becomes separate liens upon the respective parts of such parcel of
land and in the respective amounts designated by the Council.
[§ 196, L.L. No. 4-1925]
The Council has power to reduce any
tax or local assessment, or to cancel or remit the same, or any part
thereof, or the whole or any part of interest, penalties and fees
thereon, upon such conditions as it deems proper, in all cases in
which a written petition is filed with the City Clerk signed by a
person interested or by the City Treasurer or the Assessor, stating
why such tax or assessment should be canceled, remitted or reduced.
[§ 163, L.L. No. 4-1925, as added by L.L. No. 12-1930; § 1, L.L. No. 1-2006]
When in the judgment of the Council
there is any irregularity, omission, error or lack of jurisdiction
in any of the proceedings relating to any tax or local assessment
heretofore or hereafter levied and assessed, or in the making, levying
or assessment of the same, the Council has power, after causing notice
to the person or corporation to be taxed or assessed to be served
personally or by mail, directed to his or her last known place of
residence, or its last known place of business, and an opportunity
to be heard at a time specified in such notice, to correct any such
tax or local assessment, or any part thereof, and to reassess the
same in such amount as it deems proper, including therein interest
at such rate on such amount as it deems proper, against the proper
person or corporation or property it deems liable to such tax or benefited
by such improvement, or both; and such correction or reassessment
has the same effect as though the tax or assessment had originally
been properly levied and assessed.
[§ 198, c. 755, L. 1907]
Nothing herein contained is intended
or is to be deemed to repeal or modify any of the provisions of § 20
of the Public Lands Law.
