City of Rochester, NY Assessment and Tax Rolls

§ 6-91 Annual assessment and tax rolls.

The tentative annual assessment rolls shall be prepared by the Assessor, the assessment of property for each district being in a separate book provided for that purpose, and they must contain, as nearly as can be ascertained, all real and personal property in the City liable to taxation and the value of the same as determined by the Assessor, except where the fixing of valuation is by law or this Charter otherwise provided. It is not necessary for nonresidents to be designated therein as such or nonresident property to be placed in separate parts of the tentative annual assessment rolls. Real estate may be assessed and taxed 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 or a tax thereon 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 or taxed therefor. When the tentative annual assessment rolls are completed, an oath substantially in the following form must be written or printed upon and attached to the tentative annual assessment rolls and each of them signed by the Assessor and sworn to before an officer authorized to administer oaths, namely, "I, the undersigned, do depose and swear that I have set down in the foregoing tentative annual assessment roll all the real estate situated in the __________ District, according to my best information; and that except where the value of any special franchise has been fixed by the State Tax Commission and except where the fixing of valuation is by law or this Charter otherwise provided. I have estimated the value of said real estate at the sums which I have decided to be the full value thereof."

[§ 188, c. 755, L. 1907; L.L. No. 4-1925; L.L. No. 9-1933; L.L. No. 2-1940; L.L. No. 3-1945; L.L. No. 3-1963; L.L. No. 4-1965; L.L. No. 4-1966; L.L. No. 12-1972]

When a lot, farm or parcel of land is situate partly within the City and partly without the City, the portion thereof within the City is taxable in the City, and the remainder thereof is taxable in the tax district in which it is situate or otherwise taxable by law.

The Assessor may in his or her discretion place the assessments of special franchises for all the districts of the City in one book, and may in his or her discretion place the assessments of real property used for railroad purposes or any part thereof for all the districts of the City in one book; and may in his or her discretion place the assessments of real property used for telegraph and telephone purposes, or any part thereof, for all the districts of the City in one book. The descriptions of the aforesaid real property may be general, without describing or referring specifically to each particular piece or portion thereof. And thereupon the oath to be annexed to each of the tax rolls shall be substantially as hereinbefore set forth, but changed so as to conform to the facts.

[L.L. No. 3-1963]

[1]The first day of February in each year shall be the valuation date and taxable status date, as of which real property is assessed in the City of Rochester. The tentative annual assessment rolls shall be completed on or before the first day of March. On or before such date, the Assessor shall complete his or her duties as to such rolls, including the certification required by Subsection A. The City Clerk shall give notice by publication once in an official newspaper of the City of the completion of the tentative assessment rolls.

[1]

Editor's Note: Former Subsection D was renumbered as § 6-92 4-12-1983 by L.L. No. 2-1983.

[2]The Board of Assessment Review shall consist of five members, who shall be appointed by the City Council. The Board of Assessment Review shall be required to meet to hear complaints on the third Tuesday of March. In addition, the Board may hold meetings before the third Tuesday of March, and may also hold adjourned meetings after such day. On or before April 15, the Board of Assessment Review shall deliver to the Assessor a verified statement showing the changes determined by the Board to be made in the assessments.

[2]

Editor's Note: Former Subsection E, as amended, which pertained to the hearing of complaints or allegations on the assessment roll for certain local improvements and to the preparation of certain rolls, was repealed 4-12-1983 by L.L. No. 2-1983.

The final annual assessment rolls shall be completed on or before the first day of May. The Assessor shall certify that he or she has recorded on the final assessment rolls the changes set forth in the verified statement of the Board of Assessment Review. The City Clerk shall give notice by publication once in an official newspaper of the City of the completion of the final assessment rolls.

[§ 180, L.L. No. 4-1925; L.L. No. 25-1932; L.L. No. 11-1934; L.L. No. 13-1938; L.L. No. 1-1940; L.L. No. 2-1942; L.L. No. 2-1945; L.L. No. 10-1956; L.L. No. 4-1965; L.L. No. 4-1966; L.L. No. 12-1972; L.L. No. 10-1975; § 1, L.L. No. 17-1981; § 5, L.L. No. 2-1983; § 1, L.L. No. 2-1992; § 1, L.L. No. 1-2006]

§ 6-92 Departmental charges.

[§ 188, c. 755, L. 1907; added by c. 354, L. 1912; L.L. No. 4-1925; L.L. No. 3-1945; L.L. No. 10-1956; L.L. No. 4-1965; § 1, L.L. No. 4-1979; § 3, L.L. No. 2-1983[1]; § 1, L.L. No. 1-2006, § 1; L.L. No. 6-2009]

When, by law or ordinance now or hereafter enacted, an owner, occupant or tenant of real property is required to do some act, work or thing in, upon, about or in connection with said real property or a structure thereon or street adjoining thereto and, in case of failure so to do, a department, board, bureau or officer is authorized or required to do or cause to be done such act, work or thing, a notice to comply with such requirement within the time given in such law or ordinance or, if not given, determined by the head of the department, board, chief officer of bureau or other officer, must be served upon the owner in addition to the persons directed in such law or ordinance to be served. It shall be sufficient service of a departmental notice or order if it is posted in a conspicuous place upon the premises affected and a copy thereof mailed, on the same day it is posted, to the person to whom it is directed at the address filed by him or her in the department or the City Treasurer's office; and, if his or her address is not so filed in the department or City Treasurer's office, then in such case, such notice shall be sent by first-class mail with delivery confirmation to his or her last known address or place of residence. A bill or statement of the amount of expense incurred in doing such act, work or thing must be served on the owner. If not paid within 60 days of the due date, an affidavit of the amount thereof and a description of said real property must be filed with the Director of Finance.

[1]

Editor's Note: This local law also provided for the renumbering of former § 6-92, Insertion of taxes in annual tax rolls and delivery of same to Treasurer, as § 6-95.

§ 6-93 Unpaid assessments to be inserted in tax rolls. (Reserved)

[§ 189, L.L. No. 4-1925; L.L. No. 30-1932; L.L. No. 8-1945; L.L. No. 10-1956; L.L. No. 4-1965; L.L. No. 5-1974; § 2, L.L. No. 4-1979; repealed by § 1, L.L. No. 2-1983]

§ 6-93 Late payment charges.

[§ 6, L.L. No. 2-1983; § 2, L.L. No. 7-1987; § 2, L.L. No. 1-2012[1]]

Any local assessment, departmental charge, penalty, water charge or separately billed refuse collection fee not paid by its due date shall be considered delinquent and shall be rebilled periodically until paid or added to taxes. A late payment charge shall accrue each billing period against such delinquent assessment, penalty, charge or fee and shall be added to and thereafter considered part of the delinquent balance. Each late payment charge shall be a lien against the parcel of property against which it accrues as of the accrual date. The amount of the late payment charge shall be equal to 3% of the delinquent balance for charges which are billed quarterly and 1% of the delinquent balance for charges which are billed monthly, which interest shall be compounded.

[1]

Editor's Note: This local law provided an effective date of 7-1-2012.

§ 6-94 Adding amounts to taxes.

[§ 6, L.L. No. 2-1983; § 1, L.L. No. 9-1984;[1] § 3, L.L. No. 7-1987; L.L. No. 5-1993; § 3, L.L. No. 1-2012[2]]

Any delinquent assessment, penalty, charge or fee remaining unpaid on May 15 may be added to the upcoming year's tax bill for the parcel of property against which it is a lien. The amount added to taxes shall include late payment charges accrued through June 30 plus an additional administrative charge equal to $20 for each delinquent account. Late payment charges shall not continue to accrue after June 30 against any assessment, penalty, charge or fee which is added to taxes.

The Director of Finance shall submit to the City Council any delinquent assessments, penalties, charges or fees and any other amounts to be added to taxes at the same time as the annual budget is submitted to the Council by the Mayor. The Council shall, after a public hearing and after making any amendments or corrections to any of said amounts as it may deem proper, confirm said amounts no later than the date the annual budget is adopted by the Council. When said amounts are confirmed, they shall be inserted in the annual tax rolls and shall become a part of the annual tax upon the respective parcels against which such amounts are charged and shall be subject to all the provisions of § 6-112 of this Charter.

[1]

Editor's Note: This local law was approved at referendum 11-6-1984 and took effect 1-1-1986.

[2]

Editor's Note: This local law provided an effective date of 7-1-2012 and that it applies to delinquent accounts added to the 2012-2013 tax bill.

§ 6-95 Insertion of taxes in annual tax rolls and delivery of same to Treasurer.

[§ 190, c. 755, L. 1907; L.L. No. 4-1925; L.L. No. 10-1945; L.L. No. 10-1948; L.L. No. 11-1956; L.L. No. 4-1965; L.L. No. 12-1972; L.L. No. 5-1974; § 2, L.L. No. 2-1983]

Immediately after the review procedure for the tentative annual City assessment rolls, as specified in § 6-131 of the Charter, has been completed, the annual assessment rolls shall be delivered to the Director of Finance. The Director of Finance shall, after the Council has levied the annual tax, cause the same to be inserted in the said assessment rolls in columns opposite the valuations therein set forth. Said rolls shall thereupon become and constitute the tax rolls of the City of Rochester for the next ensuing fiscal period, and the Director of Finance shall insert therein the various items, assessments, amounts and charges confirmed by the Council. Every annual City tax creates a debt and personal obligation in favor of the City and against the person or corporation taxed, provided that at the time of the preparation of the tax rolls containing the same, the person or corporation taxed is a resident of the State of New York and, in case of a tax upon real estate, the owner or occupant thereof. To each of the tax rolls there must be annexed a warrant under the hand of the Mayor and the Seal of the City, commanding the City Treasurer to collect from the several persons named in the tax rolls the several sums set forth in such rolls opposite their respective names. Said rolls shall, on or before June 30, be delivered to the City Treasurer.

§ 6-96 Partition of tax roll: homestead and nonhomestead base proportions.

[§ 1, L.L. No. 6-1983]

The Council hereby adopts the provisions of § 1903 of the Real Property Tax Law, authorizing the use of homestead and non-homestead base proportions for the purpose of allocating the annual tax levy, commencing with the City's 1984-1985 tax levy.

2. County Rolls of City Property

§ 6-101 Tentative annual county assessment rolls of City properties.

[§ 188-a, c. 755, L. 1907, as added by c. 720, L. 1944; L.L. No. 4-1965; L.L. No. 4-1966; L.L. No. 12-1972; § 1, L.L. No. 1-2006]

The Assessor of the City of Rochester shall annually at the same time and place that he or she prepares the tentative annual tax rolls of the City of Rochester make copies thereof for the use of the County Legislature of the County of Monroe for levying county taxes, and these rolls so prepared for the County Legislature shall be known as "tentative annual county assessment rolls of City properties"; and they shall contain as near as can be ascertained all the real property in the City of Rochester subject to taxation and the value of the same as determined by the Assessor, except as the fixing of valuation is by law or this Charter otherwise provided.

When the tentative annual county assessment rolls are completed, an oath substantially in the following form must be written or printed upon and attached to the tentative annual county assessment rolls and each of them signed by the Assessor and sworn to before an officer authorized to administer oaths, namely "I the undersigned do depose and swear that I have set down in the foregoing tentative annual assessment roll all of the real estate situated in the __________ District of the City of Rochester, according to my best information; and that except where the value of any special franchise has been fixed by the State Tax Commission, and except where the fixing of valuation is by law or this Charter otherwise provided, I have estimated the value of this real estate at the sums which I have decided to be the full value thereof."

The procedure for review of the tentative annual county assessment rolls shall be that specified in § 6-131 of this Charter.

§ 6-102 Completion of annual county assessment rolls of City properties.

[§ 188-b, c. 755, L. 1907, as added by c. 720, L. 1944; L.L. No. 4-1965; L.L. No. 10-1975]

The Assessor shall complete the tentative annual county assessment rolls of all real property within the City, as per § 6-91F of this Charter, and attach to said rolls the oath required to be attached thereto, and at the same time shall attach to each of said rolls a certificate substantially in the following form:

"I ____________________, Assessor of the City of Rochester, do hereby certify that the annexed is the completed annual county assessment roll of City properties and is a full and correct copy of the annual City tax roll of the ____________________ District prepared in the year __________ for the City of Rochester, New York, with all additions, amendments and corrections thereto as of this date."

After having attached said oath and said certificate, the Assessor shall, on or before the first day of June in each year, deliver to the Clerk of the County Legislature of the County of Monroe, for the use of the County Legislature, the annual county assessment rolls of City properties, prepared as per § 6-91F of this Charter.

§ 6-103 Taxable status of real property.

[§ 188-c, c. 755, L. 1907, as added by c. 720, L. 1944; L.L. No. 12-1972; L.L. No. 10-1975; § 1, L.L. No. 1-2006]

The taxable status date of the City of Rochester as per § 6-91F of this Charter shall be controlling for the levy and collection of county taxes for property in the City of Rochester.

Any person interested who shall have followed the review procedure specified in § 6-131 of this Charter and who shall consider himself or herself aggrieved by any decision or action of the Board of Assessment Review may apply within 30 days after the City Clerk has published legal notice that the assessments have been completed and confirmed to the Supreme Court for a review of the decision or action of the Board of Assessment Review pursuant to the general procedure for certiorari in said Court. If no proceeding or action is instituted during the above period, the determination of the Board of Assessment Review shall be final and conclusive; except, however, that the County Legislature shall have the right to exercise the authority given to it by other provisions of law to make alterations or corrections therein.