NY Tax L § 171-U (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 171-U - Verification of Income Eligibility for Basic Star Exemption.

§  171-u. Verification of income eligibility for basic STAR exemption. (1) On or after August fifteenth of each year, beginning in two thousand ten, the commissioner shall procure a report or reports identifying  all parcels  receiving  the  basic STAR exemption authorized by section four hundred twenty-five of the real property tax law.  The  commissioner  is authorized  to  develop procedures necessary to ascertain to the best of his or her ability whether the parcels satisfy  the  income  eligibility requirements  for such exemption. Such determination shall be based upon the affiliated income of the parcel for the applicable income tax  year, as  defined  by  paragraph  (b-1)  of  subdivision three of section four hundred twenty-five of the real property tax law.  (2) The commissioner shall further develop procedures  by  which  each assessor  shall be notified of his or her findings, stating in each case either that the parcel does or does  not  meet  the  income  eligibility standard  prescribed  by  law,  or  that  the income-eligibility of such parcel cannot be ascertained, whichever is appropriate. The commissioner shall provide no other information about the income of any person to  an assessor.  Such  reports  shall  be  furnished to assessors prior to the applicable taxable status date or as soon thereafter as is possible.  (3) Upon receiving  such  a  report,  the  assessor  shall  grant  the exemption  to  those  parcels  which  the  commissioner determined to be income-eligible  (assuming  the  assessor  finds  that   the   remaining eligibility  requirements  continue  to  be  satisfied),  shall deny the exemption  to  those  which  the  commissioner  determined  not  to   be income-eligible,  and shall solicit income documentation from the owners of those parcels as to which the  commissioner  was  unable  to  make  a determination.  Where  the  assessor denies the exemption based upon the commissioner's report, a notice of denial shall be mailed as provided by paragraph (b) of subdivision six of section four hundred twenty-five  of the  real  property tax law, giving the findings of such department as a reason for such denial.  (4) Where a STAR exemption has been  improperly  granted  on  a  final assessment  roll  to  a property where the affiliated income exceeds the limitations established by  paragraph  (b-1)  of  subdivision  three  of section  four  hundred  twenty-five  of  the  real property tax law, the improperly granted exemption shall be corrected in the  manner  provided by  subdivision  twelve  of section four hundred twenty-five of the real property tax law.  (5)(a) Notwithstanding any provision  of  law  to  the  contrary,  the commissioner  may  adopt rules prescribing a uniform statewide system of parcel identification numbers applicable to all  "assessing  units",  as that term is defined by section one hundred two of the real property tax law, provided that no such rule shall apply to an assessment roll with a taxable  status  date  occurring  prior  to  January first, two thousand thirteen.  (b) Notwithstanding the foregoing provisions of this subdivision,  the commissioner  may,  at  his  or  her  discretion,  adopt  rules that are applicable only to "special assessing units," as that term is defined by section eighteen hundred  one  of  the  real  property  tax  law,  which prescribe  an alternative system of parcel identification numbers solely for such special assessing units.