County Office Building - Room B2
39 W. Main Street
Rochester, NY 14614
Susan Buck, Collector of Fees and Taxes
Phone: 585 753-1200
Fax: 585 753-1166
[email protected]
The Treasury Division of the Department of Finance is responsible for the collection fees and taxes within Monroe County. To View and Pay property taxes, please use the Real Property Portal below:
Town and County Property Taxes
The annual combined Town and County tax bill is mailed by December 31 each year to your bank if you have a mortgage escrow account or directly to you if you do not have an escrow account. Payment in full is due February 10, but you also have the option of paying in four installments due February 10, February 28, March 30, and April 30.
School Property Taxes
School tax bills are mailed by August 31 to your bank if you have a mortgage escrow account or directly to you if you do not have an escrow account. Payment in full is due October 1, but you also have the option of paying in three installments due September 15, October 15, and November 15.
If you do not fully pay your school taxes, the outstanding balance (plus penalty and interest) will be re-levied as a County tax on the next combined Town and County tax bill.
Process for Notifying Property Owners of Unpaid Taxes
Property owners who do not escrow their taxes (i.e. through a mortgage) receive their tax bill at the beginning of the calendar year, and the tax due can be paid in full by February 10 or paid over the course of four installments due in February, March, and April.
1st Notice: All property owners who have not paid their taxes in full by February 10 receive a curtesy reminder notice from Monroe County in early April regarding the balance remaining to be paid.
2nd Notice: By law, Monroe County must send, in May, notice to those property owners who have not paid their taxes in full by the due date of the fourth installment (April 30).
3rd Notice: Because the list of lands with unpaid taxes will be published, by law, on August 15, Monroe County chooses to send another notice to the property owner during July informing them that their taxes will be declared delinquent on August 20.
4th and 5th Notice: After the 2020 taxes become delinquent on August 20, Monroe County sends a fourth notice of unpaid taxes in September, and a fifth year-end property tax reminder notice in December.
6th Notice: If the property taxes remain delinquent going into the following calendar year, Monroe County will send a sixth notice that following June, and the property will again be included in the list of lands with unpaid taxes published on August 15.
7th Notice: After that second publication on August 15, Monroe County will send a seventh notice in September. Because the taxes will now have been delinquent for over one year, the property is eligible for County foreclosure.
8th, 9th, and 10th Notice: The actual foreclosure auction, however, will not be scheduled until September of the next year (after the taxes have been delinquent for a total of two years). Before that, Monroe County will send an eighth year-end property tax reminder notice in December and a ninth notice in May-June. The County’s foreclosure attorney will also send foreclosure notice (now the tenth notice) during the June-July timeframe, depending on the specific date the auction is scheduled.
During this entire twenty-eight month span of time, staff in the Treasury Office will attempt to negotiate a payment plan with the property owner in order to prevent foreclosure, including contacting the owner by telephone if their number is available. A signed payment plan in good standing (no missed payments) will keep the property out of foreclosure.
The ability to remove specific parcels from the list of lands to be foreclosed upon is defined by Subsection 6 of the Monroe County In Rem Tax Foreclosure Act, which delineates only a limited number of reasons for removal. Those reasons are:
- Full redemption of the tax lien;
- The parcel owner has entered into bankruptcy;
- Removal has been ordered by a Court;
- Legislative approval upon the request of the Director of Finance.
Regarding legislative approval upon the request of the Director of Finance, Subsection 6 limits the legislature’s authority to remove parcels from foreclosure to the following reasons:
- A person with an interest in the parcel has raised a question as to the validity of the tax lien affecting such parcel;
- The tax district has instituted other proceedings to enforce such tax lien by other existing statutory methods;
- An eligible owner of the parcel has entered into a repayment agreement, pursuant to certain delineated terms and conditions;
- The tax lien affects a parcel which is either a known or suspected hazardous waste site.