The analysis of the dynamic problem of a rocking element acquires fundamental importance in order to define a realistic “seismic strength reduction factor” which takes account of the ultimate inelastic response of a masonry structure. A proper evaluation of the dynamic response of such elements can be analytically done considering the dynamic equation of the rigid body not resistant to tensile stresses. In this work, the dynamic equations corresponding to different out-of-plane failure mechanisms are presented and—for each considered mechanism—the strength reduction factor is evaluated. The analytical model addresses the rocking motion of a rigid block subjected to a seismic acceleration time history: the displacement capacity is numericall...