N.Y. Tax Law § 171-u: Verification of eligibility for STAR exemption

§ 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.