[HISTORY: Adopted by the Rochester City Council
as indicated in article histories. Amendments noted where applicable.]
[1]
Editor's Note: Subsequent amendments noted where applicable.
[Amended 11-15-2022 by Ord. No. 2022-325]
Pursuant to the authority granted by § 467
of the Real Property Tax Law, a partial tax exemption from real property
taxation for certain real property owned by persons 65 years of age
or over shall be effective in the City of Rochester as to taxes imposed
by the City of Rochester.
[Amended 10-14-1986 by Ord. No. 86-360; 8-8-1989 by Ord. No. 89-281]
A.
Commencing with the assessment roll to be completed in 2023, persons meeting the requirements of Subsection B hereof who own qualifying real property in the City of Rochester shall be eligible for a tax exemption in the following percentages, provided that said persons meet the following maximum annual income eligibility requirements:
[Amended last 11-15-2022 by Ord. No. 2022-325]
|
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%
|
|
Note: Ordinance No. 2006-304 specifies the income
limits and exemption percentages for taxpayers that qualified and
applied for the exemption on tax assessment rolls completed prior
to 2023.[1]
|
[1]
Editor's Note: Said ordinance is on file in the City offices.
B.
The partial tax exemption provided in this article
shall be available to persons who are or will be age 65 or over on
or before December 31 following the taxable status date for the tax
year for which the exemption is claimed.
C.
In establishing income for purposes of this section,
veterans disability compensation as defined in Title 38 of the United
States Code shall not be included.
[Added 9-16-1997 by Ord. No. 97-352]
[Added 2-10-1987 by L.L. No. 1-1987]
A.
Except as provided in Subsection B hereof, applications for a partial tax exemption pursuant to this article shall be filed with the City Assessor on or before the taxable status date for the tax year for which the exemption is claimed.
[Added 8-8-1989 by Ord. No. 89-281]
B.
In the event that the owner or all of the owners of
property which has received an exemption pursuant to this article
on the preceding assessment roll fail to file an application required
to obtain an exemption pursuant to this article on or before the taxable
status date, such owner or owners may file the application, executed
as if such application has been filed on or before the taxable status
date, with the City Assessor on or before the last date for the hearing
of complaints by the Board of Assessment Review.
C.
In the
interest of the health and safety of the public due to the novel coronavirus,
COVID-19, pandemic, from March 7, 2020, through April 30, 2021, and
notwithstanding any other provision of law, the tax exemption provided
for pursuant to this article ("exemption") shall be administered as
follows:
[Added 1-19-2021 by Ord.
No. 2021-5]
(1)
No
eligible recipient of the exemption shall be required to appear in
person to file a renewal application for any reason.
(2)
The
City Assessor shall extend to the 2021 assessment roll the renewal
of the exemption received on the 2020 assessment roll, and no renewal
application shall be required of any eligible recipient who received
the exemption on the 2020 assessment roll, except as herein provided.
(3)
The
City Assessor shall make available renewal applications through postal
mail or electronic means in order for eligible recipients to file
renewal applications in the event that such eligible recipient determines
his or her income has changed in a manner that would grant him or
her a greater exemption than what was present on the 2020 assessment
roll.
(4)
The
City Assessor shall establish a procedure by which a renewal application
will be required when the City Assessor has reason to believe that
an owner who qualified for the exemption on the 2020 assessment roll
may have since changed his or her primary residence, added another
owner to the deed, transferred the property to a new owner, or died.
