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New York Tax Law Section 171-k - Income Verification For The State Board Of Real Property Services.

Legal Research Home > New York Lawyer > Tax > New York Tax Law Section 171-k - Income Verification For The State Board Of Real Property Services.

    * § 171-k.  Income  verification for the state board of real property
  services. (1) The department shall enter  into  an  agreement  with  the
  state  board  of  real  property  services  to  verify,  to  the  extent
  practicable, whether persons described in paragraph (b)  of  subdivision
  four  of  section  four hundred twenty-five of the real property tax law
  meet the income eligibility  requirements  prescribed  therein  for  the
  applicable income tax year, beginning with the income tax year ending in
  two  thousand  two.  The department shall advise the state board of real
  property services of its findings, stating in each case either that such
  person or persons do or do not satisfy such requirements,  or  that  the
  eligibility  of  such person or persons cannot be verified, whichever is
  appropriate. The department shall  not  provide  any  other  information
  about  the  income  of  such persons to the state board of real property
  services.
    (2) The provisions of article six of the public officers law shall not
  apply to any information that the department obtains from or provides to
  the state board of real property services pursuant to this section.
    (3) Any information furnished  by  the  department  pursuant  to  this
  section  shall  be  deemed  confidential and the assessor, any municipal
  officer or municipal employees are prohibited from disclosing  any  such
  information,  except  for any disclosure necessary in the performance of
  their official duties  in  connection  with  school  tax  relief  (STAR)
  exemption  pursuant  to  section  four  hundred  twenty-five of the real
  property tax law. Any unauthorized disclosure of such information  shall
  be  deemed  a  violation  of section eight hundred five-a of the general
  municipal law.
    * NB There are 2 § 171-k's

Last modified: September 7, 2006