N.Y. Tax Law § 171-u

§ 171-u. Verification of income eligibility for basic STAR exemption.\n(1) On or after August fifteenth of each year, beginning in two thousand\nten, the commissioner shall procure a report or reports identifying all\nparcels receiving the basic STAR exemption authorized by section four\nhundred twenty-five of the real property tax law. The commissioner is\nauthorized to develop procedures necessary to ascertain to the best of\nhis or her ability whether the parcels satisfy the income eligibility\nrequirements for such exemption. Such determination shall be based upon\nthe affiliated income of the parcel for the applicable income tax year,\nas defined by paragraph (b-1) of subdivision three of section four\nhundred twenty-five of the real property tax law.\n (2) The commissioner shall further develop procedures by which each\nassessor shall be notified of his or her findings, stating in each case\neither that the parcel does or does not meet the income eligibility\nstandard prescribed by law, or that the income-eligibility of such\nparcel cannot be ascertained, whichever is appropriate. The commissioner\nshall provide no other information about the income of any person to an\nassessor. Such reports shall be furnished to assessors prior to the\napplicable taxable status date or as soon thereafter as is possible.\n (3) Upon receiving such a report, the assessor shall grant the\nexemption to those parcels which the commissioner determined to be\nincome-eligible (assuming the assessor finds that the remaining\neligibility requirements continue to be satisfied), shall deny the\nexemption to those which the commissioner determined not to be\nincome-eligible, and shall solicit income documentation from the owners\nof those parcels as to which the commissioner was unable to make a\ndetermination. Where the assessor denies the exemption based upon the\ncommissioner's report, a notice of denial shall be mailed as provided by\nparagraph (b) of subdivision six of section four hundred twenty-five of\nthe real property tax law, giving the findings of such department as a\nreason for such denial.\n (4) Where a STAR exemption has been improperly granted on a final\nassessment roll to a property where the affiliated income exceeds the\nlimitations established by paragraph (b-1) of subdivision three of\nsection four hundred twenty-five of the real property tax law, the\nimproperly granted exemption shall be corrected in the manner provided\nby subdivision twelve of section four hundred twenty-five of the real\nproperty tax law.\n (5)(a) Notwithstanding any provision of law to the contrary, the\ncommissioner may adopt rules prescribing a uniform statewide system of\nparcel identification numbers applicable to all "assessing units", as\nthat term is defined by section one hundred two of the real property tax\nlaw, provided that no such rule shall apply to an assessment roll with a\ntaxable status date occurring prior to January first, two thousand\nthirteen.\n (b) Notwithstanding the foregoing provisions of this subdivision, the\ncommissioner may, at his or her discretion, adopt rules that are\napplicable only to "special assessing units," as that term is defined by\nsection eighteen hundred one of the real property tax law, which\nprescribe an alternative system of parcel identification numbers solely\nfor such special assessing units.\n