Kathleen M. Davis, NYS Certified Assessor/Professional
Designation
HOURS: Tuesdays 8am-2pm, except the 2nd Tuesday, 8am-11:30am
Email: roseassessor@rochester.rr.com
Phone: 315-587-4418 Ext 5
Key Dates in the Valuation Process:
Valuation Day – July 1st
Taxable Status Date – March 1st
Tentative Assessment Roll Filed – May 1st
Grievance Day – 1st Thursday after the 4th Tuesday in May. Appointments
required, call the assessor no later than 10 days prior to schedule. Form RP-524 and
supporting documents must be submitted to the assessor one week prior to
Grievance day. Complaints may also be mailed- attendance is not necessary to have
your grievance heard, only the timely filing of the completed form RP-524 and
supporting documentation.
Final Assessment Roll Filed – July 1st
ASSESSMENT ROLL Link:
https://web.co.wayne.ny.us/337/Assessment-Rolls
PROPERTY TAX EXEMPTIONS
The deadline to apply for property tax exemptions is March 1st of each year.
Forms can be obtained from the Assessor’s office or from the Office of Real
Property’s website: www.tax.ny.gov.
STAR – BASIC & ENHANCED
Everyone is eligible on his or her primary residence. Land- contract owners and
owner-occupied Manufactured homes in parks are also eligible. You are only
allowed 1 STAR exemption/credit in NYS. If you will be 65 by 12/31/2025 you may
be eligible for the Enhanced STAR exemption depending on your income from 2
years prior (EG 2025 based on 2023 income). If you currently have a basic STAR
exemption on your property, contact the assessor to apply for the Enhanced.
Deadline to apply is March 1st. If you do not currently receive a STAR exemption,
you are subject to the new STAR rules enacted in 2016. Additional information
regarding the credit vs the exemption can be found at:
https://www.tax.ny.gov/pit/property/star/
ALTERNATIVE VETERANS
The exemption is available to veterans who served on active duty in the U.S. armed
services during the following:
Persian Gulf Conflict (on or after August 2, 1990).
Vietnam War (February 28, 1961-May 7, 1975).
Korean War (June 27, 1950-January 31, 1955).
World War II (December 7, 1941-December 31, 1946).
World War I (April 6, 1917-November 11, 1918).
Mexican Border Period (May 9, 1916-April 5, 1917)
Spanish-American War (April 21, 1898-July 4, 1902).
Applicants who received an expeditionary medal for service in Lebanon June 1, 1983-
Dec. 1, 1987, Grenada Oct. 23, 1983 – Nov. 21, 1983, or Panama Dec. 20, 1989 – Jan. 31,
1990 qualify for the war-veteran/combat zone exemption.
A copy of the DD-214 must be submitted with application RP-458a. If the veteran has
a disability rating, an additional exemption applies. A copy of the award letter must
be submitted to the assessor with the application.
SENIOR CITIZEN LOW INCOME
Must be 65 years or older and total income is less than $24,500. Income includes
social security, prior to Medicare being deducted. There is a sliding scale basis for
% of exemption. Proof of income must be submitted with application RP-467.
Requires yearly renewals with proof of income.
DISABILITY
Must have physical or mental impairment, which substantially limits one or more
major life activities with a total income of $24,500 or less. There is a sliding scale
basis for % of exemption. Proof of income, award letter for disability, and
completed RP-459-c must be submitted. Requires yearly renewals.
AGRICULTURAL
Must be 7 or more acres with gross sales of $10,000/year or $20,000/2 years or 7
acres rented to a qualified farmer with a minimum 5-year lease agreement. Call the
assessor for additional information. Requires yearly renewals.
BUSINESS INVESTMENT
Established or new businesses are eligible if the cost of any improvements is more
than $10,000. The exemption is 50% of the increase in value attributed to the
improvement the first year of the exemption. The amount decreases 5% each year
over 10 years. Applicants must complete RP-485b
REVALUATIONS
2023 ROSE Revaluation The last town-wide revaluation was 2020. The town of ROSE
revalues property every 3 years for the equitable distribution of taxes. Revaluations DO NOT
raise more money for the town. It redistributes the tax burden. Assessments are based on market value. When market value increases, and assessments remain the same, the equalization rate-established every year-decreases. The equalization rate is used to determine the municipalities’ share of the school and county taxes. All assessments are equalized to 100% to determine the town’s share of the levy (amount in budget to be raised by taxes). Revaluations DO NOT increase the levy-spending increases the levy. Since 2018, the market value has been increasing. Because of the anticipated decline in the equalization rate for 2023 assessment roll it is necessary to complete a revaluation, so the residents only pay their fair share of the tax burden. The new values will be mailed at the end of January 2023. Assessment reviews will be held by phone, email, or mail during the months of February and March. Call or email to schedule a review by phone within 10 days of receiving your notice. Emails are checked daily. Phone assistance available Tuesdays 8am-2pm, except the 2nd Tuesday of the month 8am-11:30am. (315) 587-4418 ext. 5.
Understanding Eq rate - https://www.tax.ny.gov/pdf/publications/orpts/pub-1121.pdf
Reassessment FAQ- https://www.tax.ny.gov/pdf/publications/orpts/reassessqa.pdf
Fair Assessments-https://www.tax.ny.gov/pdf/publications/orpts/pub-1112.pdf
Level of Assessment - https://www.tax.ny.gov/pdf/publications/orpts/loa.pdf
Job of the Assessor- https://www.tax.ny.gov/pdf/publications/orpts/assessjo.pdf