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This entry was published on 2014-09-22
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SECTION 171-U
Verification of income eligibility for basic STAR exemption
Tax (TAX) CHAPTER 60, ARTICLE 8
§ 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.