State Codes and Statutes

Statutes > New-york > Tax > Article-8 > 171-o

§  171-o.  Income  verification  for  a  city with a population of one  million or more. (1) The department shall enter into an agreement with a  city with a population of one million or more 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 five. The department shall advise the city 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 city.    (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 city 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 the 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.

State Codes and Statutes

Statutes > New-york > Tax > Article-8 > 171-o

§  171-o.  Income  verification  for  a  city with a population of one  million or more. (1) The department shall enter into an agreement with a  city with a population of one million or more 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 five. The department shall advise the city 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 city.    (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 city 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 the 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.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-8 > 171-o

§  171-o.  Income  verification  for  a  city with a population of one  million or more. (1) The department shall enter into an agreement with a  city with a population of one million or more 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 five. The department shall advise the city 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 city.    (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 city 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 the 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.