Rochester, New York
The City of Rochester publishes its tax parcel records, with owner of record, assessed value and the last recorded sale price, as free open data, but many of downtown's biggest towers stand in names ending '- COMIDA', the County of Monroe IDA's tax-deal title.
9 buildings · 8 with an owner established · 3 sources · 8 tier A · 1 tier B · prepared 2026-10-14
New York records title by deed. In Rochester the deeds are filed with the Monroe County Clerk, and the City's Assessment Bureau keeps the tax roll. The City publishes its tax parcel records as open data through DataROC: owner of record (in its yearly snapshots), mailing address, assessed land and total value, deed date and sale price. The price is there because the buyer files a State form (RP-5217) with each deed, and New York charges a transfer tax of $2 per $500 of price. Where the County of Monroe Industrial Development Agency (COMIDA) holds title under a tax deal (a PILOT), the roll adds '- Comida' to the owner's name.
The marquee buildings
The towers that set the tone of the core, and who holds them. A price is the price a document states, on the date it states — not an estimate of what the building is worth now.
| Building | Use | Owner | Owner type | Last price paid |
|---|---|---|---|---|
| Innovation Square (former Xerox Tower) 100 S Clinton Ave (roll: 100-140 S Clinton Ave), Rochester |
Mixed use | Innovation Partners Roc LLC The 2024 City snapshot names INNOVATION PARTNERS ROC LLC (mail to 1890 S Winton Rd Ste 100) as owner of 100-140 S Clinton Ave: office building, 1.02 acres, assessed $25.1M, of which land $0.67M. The same mailing address is used by Tower 195 LLC (1 S Clinton Ave) and Seneca Building Partners LLC (20 S Clinton Ave). No source opened names the members of the LLC. |
Private company | $8,350,000 2020-09-21 Bargain-and-sale deed, as the City roll records it (RP-5217 sale price). A |
| Bausch + Lomb Place 1 Bausch & Lomb Pl, Rochester |
Office | Not established the register is open, but this building was not matched The tower could not be matched to a parcel. The 2024 City snapshot and the live parcel layer hold only one parcel on Bausch & Lomb Pl: 10 Bausch & Lomb Pl, a $125,000 commercial lot owned by the City of Rochester. No office parcel on that block carries the tower's address or a Bausch & Lomb owner or mailing address. The owner is therefore left blank rather than guessed. Bausch & Lomb Inc itself appears on the roll only for its 56-acre plant at 1400 N Goodman St (title under COMIDA) and a vacant lot at 10 Bausch St. |
Not established | —A |
| First Federal Plaza 28 E Main St (roll parcel 26 E Main St), Rochester |
Office | Reynolds II LP The 2024 City snapshot names REYNOLDS II LP, mailing to '28 E Main St Ste 700', as owner of the 1.28-acre office parcel at 26 E Main St: assessed $5.5M, of which land $2.25M. The last deed is a bargain-and-sale deed of 20 Dec 1999 recorded at $1, a nominal consideration, so no price is shown. The roll gives the site as 26 E Main; the tie to First Federal Plaza is by its 28 E Main St address, which the owner uses as its mailing address. Geddes Rochester LLC (200 E Main St) mails to the same suite. No source opened names the partners. |
Private company | —B |
| Five Star Bank Plaza (former HSBC Plaza) 100 Chestnut St, Rochester |
Office | Ram Properties LLC The 2024 City snapshot names RAM PROPERTIES LLC (mail to 570 Delaware Ave) as owner of 100 Chestnut St, recorded as a bank complex: 1.78 acres, assessed $6.3M, of which land $0.74M. The last deed is a warranty deed of 4 Nov 1997 recorded at $10, a nominal figure, so no price is shown. No source opened names the members of the LLC. |
Private company | —A |
| Blue Cross Arena at the War Memorial 100 Exchange Blvd, Rochester |
Civic | City of Rochester The 2024 City snapshot names 'City Of Rochester Blue Cross Arena' as owner of 100 Exchange Blvd, recorded as a stadium: 3.76 acres, assessed $16.9M, of which land $0.92M. No sale is recorded. The arena's operator was not established from a source opened. |
Government | —A |
| Kodak Tower and Eastman Business Park 343 State St (Kodak Tower); Lake Ave and W Ridge Rd (Eastman Business Park), Rochester |
Industrial | Eastman Kodak Company (tower held by Kodak Realty Inc) The 2024 City snapshot names KODAK REALTY INC as owner of the Kodak Tower parcel at 343 State St (office building, 0.66 acres, assessed $2.84M; quit-claim deed 29 Mar 2018 at $1) and of 359 State St ($4.27M) and 75 Brown St ($3.08M). EASTMAN KODAK COMPANY holds the Eastman Business Park parcels inside the city, the largest being 200-240 W Ridge Rd (79.8 acres, $14.8M), 1991 Lake Ave (38.3 acres, $11.2M) and 1645 Lake Ave ($7.1M). Across 61 parcels in a Kodak name, the roll records 365 acres assessed at $54.2M. Part of the park lies in the Town of Greece, outside this roll. |
Public company | —A |
| Frontier Field 1 Morrie Silver Way, Rochester |
Civic | County of Monroe The 2024 City snapshot names COUNTY OF MONROE as owner of the ballpark at 1 Morrie Silver Way, recorded as a stadium: 12.26 acres, assessed $26.0M, of which land $1.1M. No sale is recorded. |
Government | —A |
| Joseph A. Floreano Rochester Riverside Convention Center 123 E Main St, Rochester |
Civic | City of Rochester The 2024 City snapshot names 'City Of Roch Riverside Con Ctr' as owner of 123 E Main St, recorded as an auditorium: 2.68 acres, assessed $12.2M, of which land $1.75M. No sale is recorded. The adjoining hotel at 125 E Main St stands in 125 EMS HOTEL LLC, bought 1 Feb 2016 for $16,250,000 as the roll records it. |
Government | —A |
| Legacy Tower (former Chase Tower) 125-141 S Clinton Ave, Rochester |
Mixed use | Legacy Tower LLC (title under COMIDA) The 2024 City snapshot names 'LEGACY TOWER LLC- COMIDA' (mail to 259 Alexander St) as owner: office building, 1.44 acres, assessed $26.3M, of which land $2.2M; warranty deed 5 Jun 2019 at $1. The '- Comida' suffix marks a County of Monroe Industrial Development Agency tax deal (PILOT). It is one of 14 COMIDA-suffixed parcels mailing to 259 Alexander St, among them the Midtown Tower residential and commercial units at 270 and 280 E Broad St. No source opened names the members of the LLC. |
Private company | —A |
The core land
The most valuable ground in the city, and what the public record says about it.
The most valuable taxable ground in Rochester is the utility's franchise and lines, then the University of Rochester and the hospitals. Downtown's private towers are assessed between $5M and $27M. All values are from the City's 2024 snapshot (reassessment year, extracted 22 Aug 2024).
Who owns the town
At this scale the significant owner is rarely a trust or a fund: it is one or two local holding companies, a family in its second or third generation, and often the land around the town rather than the buildings in it.
Rochester's largest holder by count is the City itself, much of it parkland, cemeteries and lots taken for unpaid tax. By value the top of the roll is the utility (RG&E's franchise and lines), then the University of Rochester and the hospitals. The school estate is on the City's title. About one parcel in 470 carries a '- Comida' suffix, meaning the County of Monroe IDA holds title for a private user under a tax deal. Figures group the name variants found on the City's 2024 snapshot (extracted 22 Aug 2024). Acres are the GIS parcel area.
| Name | Type | City of Rochester 2024 snapshot |
|---|---|---|
| City of Rochester Name variants include 'City Of Rochester' (2,685 parcels) and named holdings such as Durand Eastman Park (619 acres), Genesee Valley Park (478 acres), Mt Hope Cemetery (192 acres) and Seneca Park Zoo (184 acres). The most valuable are the Blue Cross Arena ($16.9M), the stadium at 900 W Broad St ($13.5M), the convention center ($12.2M) and the police building at 185 Exchange Blvd ($11.6M). The figure includes the school buildings below. |
Government | 3,041 parcels, 3,680 acres, $465.1MA |
| Rochester City School District (on City of Rochester title) The district's buildings stand in the City's name, tagged with the school, e.g. 'City Of Rochester (Sota)' at 45 Prince St ($16.3M), 'City Of Rochester (Edison Tec)' at 655 Colfax St ($12.7M) and 'City Of Rochester (East High)' ($10.3M), or mail to the district at 131 W Broad St. They are counted within the City's total above. No parcel stands in the district's own name. |
Government | 82 parcels, 374 acres, $177.9MA |
| University of Rochester (including URMC) The main River Campus at 400 Elmwood Ave ($98.5M) and the medical center hospital parcels at 260 and 210 Crittenden Blvd ($76.5M and $57.6M), with 110-170 Crittenden Blvd ($71.1M). URMC's hospitals stand in the University's own name. EEG Parking LLC and Meliora Student Housing LLC - Comida both mail to the University's Wallis Hall. |
Institution | 107 parcels, 329 acres, $500.4MA |
| Rochester Gas & Electric Corporation Recorded as 'Roch Gas & Electric Corp'. Most of the value is not land: the special franchise assessment ($769.4M) and electric distribution and transmission lines ($146.4M and $129.9M). It is the largest assessed owner in the city. |
Public company | 94 parcels, 156 acres, $1.62BA |
| County of Monroe The largest is the Greater Rochester International Airport at 1135 Brooks Ave ('County Of Monroe Airport', 792 acres, $58.8M). Others: the Hall of Justice block at 100-150 S Plymouth Ave ($29.5M), Frontier Field ($26.0M) and the Monroe Community Hospital at 167 Westfall Rd ($23.0M). Excludes the Monroe County Water Authority (12 parcels, $2.9M). |
Government | 68 parcels, 1,086 acres, $213.7MA |
| Rochester Housing Authority Recorded as 'Rochester Hsg Authority', 26 of them as the Federal St HDFC. The largest are 401 Seneca Manor Dr ($11.9M) and 140 West Ave ($10.0M), both apartments. |
Government | 379 parcels, 127 acres, $113.5MA |
| Eastman Kodak Company (and Kodak Realty Inc) Eastman Business Park inside the city and Kodak Tower. 42 parcels stand in Eastman Kodak Company's name, 16 in Kodak Realty Inc's, and 2 in 'Comida - Eastman Kodak Co'. |
Public company | 61 parcels, 365 acres, $54.2MA |
| CSX Transportation Rail corridors and yards, recorded by property district, e.g. 406 Atlantic Ave ($14.3M). Rochester & Southern Railroad holds 16 parcels ($7.0M). |
Public company | 96 parcels, 248 acres, $49.0MA |
| State of New York Including the Department of Transportation (24 parcels) and the Rochester Psychiatric Center at 1111 Elmwood Ave ($36.0M, 'People Of The State Of Ny'). |
Government | 66 parcels, 257 acres, $57.7MA |
| Rochester General Hospital 1425 Portland Ave, the second most valuable single parcel in the city ($163.3M), and a parking garage at 772 Carter St ($8.7M). |
Institution | 2 parcels, 43 acres, $172.0MA |
| Rochester-Genesee Regional Transportation Authority Recorded under six spellings. The bus depot at 1372-1398 E Main St ($9.3M) is nearly all of the value. |
Government | 22 parcels, 18 acres, $9.6MA |
| County of Monroe Industrial Development Agency (COMIDA) titles Parcels whose owner name ends '- Comida'. The roll names the private user first: Legacy Tower LLC ($26.3M), ESL Federal Credit Union at 225 Chestnut St ($18.7M), Midtown Tower Residential LLC ($17.8M), Bausch & Lomb Inc at 1400 N Goodman St ($16.1M), Seneca Building Partners LLC at 20 S Clinton Ave ($15.0M) and Costco Wholesale Corp at 335-345 Westfall Rd ($10.2M). |
Government | 137 parcels, 285 acres, $504.4MA |
Who builds the houses
New-home building in this market: the volume, and the firms behind it. Ownership of a builder matters as much as its volume — a private-equity platform and a family firm behave differently.
Rochester's new housing is mostly apartments and conversions of old downtown buildings, such as the Sibley Building and Midtown Tower, built by local developers through one LLC per project, often with a COMIDA tax deal and State housing finance. Housing development fund corporations are common owners: 91 apartment parcels assessed at $282.5M stand in an HDFC's name, out of 1,871 apartment parcels at $1.40B on the 2024 snapshot (s1). No national builder league table covers the city itself, and no builders' unit figures were gathered for this record.
Commercial landlords
The commercial side, counted separately from housing: who holds the office, retail and industrial floor area.
Downtown Rochester has no institutional office landlord. It is held by local developers through one LLC per building, often with a COMIDA tax deal, and by a few owner-occupiers (Excellus, ESL). The roll names the LLC and its mailing address, not the developer behind it. The groups below add up commercial-class parcels (property classes 400-499, apartments excluded) by shared mailing address on the City's 2024 snapshot. A developer is named only where the roll names it; otherwise the group is described by its address.
| Name | Type | Commercial-class assessed value, 2024 snapshot |
|---|---|---|
| LLCs mailing to 259 Alexander St Includes Legacy Tower LLC - Comida (125-141 S Clinton Ave, $26.3M), Alex Park South LLC (218-224 Alexander St, $12.9M, and 330-350 Monroe Ave under COMIDA, $9.6M) and Midtown Parcel 2 LLC - Comida (260 E Broad St, $10.8M). The Midtown Tower apartment unit ($17.8M) mails here too but is counted under housing. No source opened names the company at this address, so none is named here. |
Private company | 65 commercial parcels, $131.7MA |
| LLCs mailing to 1890 S Winton Rd Ste 100 Three of downtown's largest towers: Tower 195 LLC (1 S Clinton Ave, $26.8M, bought 17 Mar 2015 for $5,370,685 as the roll records it), Innovation Partners Roc LLC (Innovation Square, $25.1M, bought 21 Sep 2020 for $8,350,000) and Seneca Building Partners LLC - Comida (20 S Clinton Ave, $15.0M, bought 16 Oct 2018 for $25,982,439). No source opened names the manager. |
Private company | 6 commercial parcels, $68.7MA |
| Owners mailing to 700 Clinton Sq Led by Clinton Asset Holding Associates LP at 75 S Clinton Ave ($19.8M). Several housing development fund corporations mail here too. |
Private company | 12 commercial parcels, $27.4MA |
| Excellus Health Plan Inc Owner-occupied headquarters at 165 Court St ($26.9M), bought 31 May 2013 for $3,226,259 as the roll records it. It is the most valuable private office parcel in the city. |
Institution | 2 parcels, $27.0MA |
| ESL Federal Credit Union 225 Chestnut St ($18.7M) and a garage at 280 S Clinton Ave ($4.5M), both under COMIDA titles. |
Institution | 4 parcels, $25.0MA |
| LLCs mailing to 130 Linden Oaks Ste A Court Street Rochester LLC - Comida (103 Court St, $11.9M) and Corporate Place LLC (231 and 255 East Ave). A further apartment owner, 183 East Main St LLC ($12.6M), mails to 130 Linden Oaks without the suite. No source opened names the manager. |
Private company | 4 commercial parcels, $20.0MA |
Looked for and not found
Claims this page would have made if a source could be opened. They are left out rather than guessed.
- Bausch + Lomb Place: which parcel the tower stands on and who owns it. No parcel on the 2024 snapshot or the live layer carries its address.
- Who controls Innovation Partners Roc LLC, Tower 195 LLC, Legacy Tower LLC, Reynolds II LP and Ram Properties LLC. The roll names only the LLC or partnership and a mailing address.
- Which developers stand behind the LLC groups mailing to 259 Alexander St, 1890 S Winton Rd and 130 Linden Oaks. No source opened names them.
- The recorded sale price of $947,000,000 for Andrews Terrace Housing Partners L.P. (91 St Paul St, 21 Dec 2023) on the 2024 snapshot. The parcel is assessed at $29.0M, so the figure is not shown as a price; it may be a recording error. The RP-5217 was not opened.
- Owner names for 2025-2026. The live parcel layer no longer carries an owner field, so owners here are as of the 2024 snapshot (extracted 22 Aug 2024). Sales since then are not reflected.
- COMIDA's own project and PILOT list, the Monroe County Clerk's deed-search fees, and the operators of the Blue Cross Arena and Frontier Field. Not opened in the time available. www.cityofrochester.gov is behind a Cloudflare challenge.
- Homebuilders and their unit counts. Not gathered.
Sources
- City of Rochester Tax Parcel Records Snapshot 2024 - Reassessment Year: owner of record (OWNERNME1), mailing address, property class, land and total assessed value, sale date and sale price, 64,828 parcels, extracted 22 Aug 2024, read 14 Oct 2026 — City of Rochester, via DataROC (maps.cityofrochester.gov ArcGIS server) · openA
- Real estate transfer tax: 'computed at a rate of two dollars for each $500, or fractional part thereof, of consideration' — New York State Department of Taxation and Finance · openA
- DataROC catalogue entry 'City of Rochester Tax Parcel Records: Open Data' (64,707 parcels, live layer; no owner-name field) and the yearly snapshot list — City of Rochester, DataROC · openA