CUE - Conversion Urban Exemption Program
The Conversion Urban Exemption Program (CUE) provides a declining twelve year, partial exemption from real property taxes to developers who take non-residential property, located in the Center City District, and convert it to a mix of residential and commercial use. The property owner must invest at least $250,000 in converting the property and reserve a minimum of 25% of the total developed space as residential to qualify for CUE.
For more information on CUE, visit the Assessment Bureau's website for the City of Rochester or upload the brochure.
