Legislation

§ 171-u. Verification of eligibility for STAR exemption. (1) The
commissioner shall verify the eligibility of properties for STAR
exemptions in the manner provided by section four hundred twenty-five of
the real property tax law.

(2)(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.

(2)(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.