2016 New York Laws
TAX - Tax
Article 8 - (Tax) DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE
171-O - Income verification for a city with a population of one million or more.

  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.