City of Rochester, NY
Monroe County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Rochester City Council as indicated in article histories. Amendments noted where applicable.]
[Adopted 6-28-1977 by Ord. No. 77-321; amended in its entirety 9-27-1983 by Ord. No. 83-404]
Pursuant to the authority granted by §§ 467 and 467-d 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. 
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 9-19-2006 by Ord. No. 2006-304[1]]
Annual Income
Percentage of Assessed
Valuation Exempt
From Taxation
$26,000 or less
50%
More than $26,000 but less than $27,000
45%
$27,000 or more but less than $28,000
40%
$28,000 or more but less than $29,000
35%
$29,000 or more but less than $29,900
30%
$29,900 or more but less than $30,800
25%
$30,800 or more but less than $31,700
20%
$31,700 or more but less than $32,600
15%
$32,600 or more but less than $33,500
10%
$33,500 or more but less than $34,400
5%
Note: The income limits set forth in this chart shall increase by $1,000 each per year for the assessment rolls completed in 2008, 2009 and 2010.
[1]
Editor's Note: This ordinance also provided that it would take effect immediately and would first apply during the 2007-2008 tax year.
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.