By Eric Berman, REALTOR® | The Eric Berman Team at Compass
TL;DR:
Rochester is the fourth destination in this series that stays inside New York, so your Long Island sale is simpler — no nonresident withholding at closing, and the same disclosure form and transfer tax you already know. The buying side follows Western New York custom rather than downstate practice: the contract is commonly prepared by the agents and then reviewed by attorneys within a short window, and sellers customarily provide the abstract of title and survey. Have a local attorney retained before you make an offer, because that clock starts immediately.
The Long Island Sale Is Simpler Here
Every out-of-state post in this series warns about Form IT-2663, the estimated payment a nonresident owes at closing when selling New York property. Moving to Rochester, it doesn't apply — you remain a New York resident, and any taxable gain is reported on your New York return as it would be for any resident.
The rest of the sale works as usual. Know what the home nets before you start looking: commission, the New York State Transfer Tax at four dollars per thousand, attorney fees, preparation, and carrying costs. The breakdown of what a Long Island sale costs covers each line. For a long-held home, the federal exclusion of $250,000 single or $500,000 filing jointly may not cover the whole gain, and improvement receipts reduce what's taxable — the tax implications post explains how.
At about 350 miles, this is a long day's drive. The discussion of whether to sell or buy first covers the sequencing.
The Contract Gets Written Earlier Than You Expect
This is the difference that catches Long Island buyers, and it's a matter of local custom rather than law.
Downstate, the attorneys draft and negotiate the contract after an offer is accepted, which gives everyone time. In the Rochester area, as across Western New York, the purchase contract is commonly prepared by the agents on a standard form at the offer stage and made subject to review and approval by each side's attorney within a short window. The attorneys can approve, disapprove, or propose changes — but the deal takes shape earlier, and the review clock starts immediately.
The practical consequence is that you cannot be shopping for counsel at that point. Retain a local attorney before you begin making offers, and ask them how the process runs where you're buying. The fuller picture of what a New York real estate attorney does describes the role on the Long Island side, most of which carries over.
The title custom differs too: in Western New York, sellers customarily provide an updated abstract of title and a survey rather than the buyer ordering a title search. As a buyer that works in your favour, and it's worth knowing if you ever sell there.
The disclosure form is the same statewide, so what you learn completing it on your Long Island sale applies directly. The disclosure post covers the 56 questions and the 2024 changes.
Property Taxes, Assessments, and STAR
Housing costs far less than on Long Island and tax bills are lower in dollars, but effective rates in upstate New York are high relative to home values, so the saving isn't proportional to the price difference.
One thing sets the Rochester area apart from Albany or Syracuse: many municipalities in Monroe County reassess on a relatively regular cycle, so assessed values tend to track market values more closely than in parts of the state that go long stretches between updates. That makes the assessed value more informative, but it also means a bill can move after a reassessment. Ask the assessor about the town's cycle, and pull the actual current bills — town and county taxes and school taxes are billed separately on different schedules.
STAR doesn't move with you. Homeowners generally need to register for the STAR credit at the new home through the New York State Department of Taxation and Finance, and Enhanced STAR for qualifying older homeowners has its own income requirements. Register promptly after closing rather than assuming it follows you — easy to overlook precisely because you haven't left New York.
Snow, Older Homes, and Rural Systems
Lake Ontario brings lake-effect snow, and heavy loads make roof condition a structural question rather than a cosmetic one. Ask about the roof's age, any history of ice damming, and how the attic is insulated and ventilated, since that's what prevents it. Decks and porch roofs deserve the same look. Heating an older home can be expensive, so ask for twelve months of actual utility bills.
Much of the region's housing stock is older, which brings basements and drainage, heating systems, and lead-based paint in pre-1978 homes into focus, with federal disclosure requirements attached to the last. Radon is elevated in parts of New York, so testing is worth doing.
Outside the built-up areas, many properties are on private wells and septic systems. That's unfamiliar for most Long Island buyers and means testing the water, reviewing the septic system's condition and service records, and understanding the maintenance involved.
A Worked Example
Consider a composite case — a Nassau County household moving to the Rochester area, selling a colonial that comped near $970,000 and buying at about $350,000.
On the Long Island side, their attorney confirmed no nonresident payment would be withheld, since they were staying in New York. They sold first.
Their first Rochester offer went in on a standard form prepared by the agents, with the attorney review window running from the moment it was accepted. They had retained local counsel two weeks earlier, so the review happened on schedule; their attorney proposed two changes, which the seller accepted. The seller provided the abstract and survey.
They also asked the assessor about the reassessment cycle, which explained why the tax bill on one home they liked had moved recently. And the house they bought had an older roof with some ice damming history, which they had evaluated before closing.
Where to Start
Build a net proceeds estimate on the Long Island home and confirm with your attorney that no nonresident withholding applies. Engage a New York real estate attorney for the sale early — and retain a Rochester-area attorney before you start making offers, since the review window leaves no time to find one. Pull the actual town, county, and school tax bills, and ask the assessor about the reassessment cycle. Register for the STAR credit after closing. Ask about the roof, ice damming, and insulation, and get a year of utility bills. If the property is on well or septic, test and review the records. For a current read on your Long Island home, start with a quiet look at present value.
The Honest Bottom Line
Staying inside New York makes the sale side straightforward: no nonresident withholding, and the forms and process you already know.
The buying side runs on Western New York custom, and the one thing to act on early is retaining a local attorney before you make an offer. Contracts there take shape at the offer stage with a short attorney review window, which is a real change from downstate practice and not something to discover mid-transaction.
For anyone working through what their Long Island home would net before any of that begins, that conversation is available whenever the timing suits.
This is general information, not legal, tax, or financial advice. Contract practices, title customs, assessment cycles, STAR rules, and tax billing vary by municipality and change over time. Confirm specifics with a Rochester-area attorney, the New York State Department of Taxation and Finance, and the relevant town and county, and confirm your Long Island sale details with a licensed New York real estate attorney and a CPA.
FAQs
Do I owe the nonresident withholding if I move to Rochester?
No. Form IT-2663 and the estimated payment at closing apply to sellers who are no longer New York residents. Moving within the state, you remain a resident, so it doesn't apply to the sale of your Long Island home. Any taxable gain is reported on your New York return as it would be for any resident. Confirm with your attorney and CPA.
How is buying a home in Rochester different from Long Island?
The law is the same statewide; local custom differs. In the Rochester area, as across Western New York, the purchase contract is commonly prepared by the agents on a standard form and made subject to attorney approval within a short window, rather than being drafted by attorneys after acceptance. Sellers also customarily provide an abstract of title and a survey. Retain a local attorney before making offers, since the review clock starts immediately.
Does my STAR exemption transfer when I move within New York?
Not automatically. Homeowners moving within the state generally need to register for the STAR credit at the new home through the New York State Department of Taxation and Finance, and Enhanced STAR for qualifying older homeowners has its own income requirements. Register promptly after closing and check current rules with the state rather than assuming your benefit follows you.
Are property taxes lower in Rochester than on Long Island?
Lower in dollars, since homes cost far less, but upstate New York carries high effective rates relative to home values, so the saving isn't proportional. One local difference: many Monroe County municipalities reassess on a relatively regular cycle, so assessed values track market values more closely than in parts of the state that go long stretches between updates. Ask the assessor about the cycle and pull the actual bills.
What should I check on a home near Lake Ontario?
The roof first — its age and condition, any history of ice damming, and how the attic is insulated and ventilated, since lake-effect snow means heavy loads. Decks and porch roofs deserve the same attention. Ask for a year of utility bills, since heating an older home through an upstate winter is expensive. And if the property is outside a built-up area, test the well water and review the septic records before closing.
By Eric Berman, REALTOR® | The Eric Berman Team at Compass
Eric Berman | Long Island & Queens Associate Broker | Compass
1468 Northern Blvd, Manhasset, NY 11030
(917) 225-8596 | eric@ericbermanre.com | theericbermanteam.com
