New York § 171-U Verification of eligibility for STAR exemption

New York Statutes

§ 171-U — Verification of eligibility for STAR exemption

New York § 171-U

Law TAXTax

Art. 8Department of Taxation and Finance; Commissioner of Taxation and Finance

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Bluebook

N.Y. Tax § 171-U (2026).

Text

§ 171-u. Verification of eligibility for STAR exemption.

(1)The\ncommissioner shall verify the eligibility of properties for STAR\nexemptions in the manner provided by section four hundred twenty-five of\nthe real property tax law.\n (2)(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 rul

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§ 171-u. Verification of eligibility for STAR exemption. (1) The\ncommissioner shall verify the eligibility of properties for STAR\nexemptions in the manner provided by section four hundred twenty-five of\nthe real property tax law.\n (2)(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 (2)(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