2023 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.