NY S08812

Requires the state Department of Taxation and Finance to conduct annual income eligibility verification for senior citizens applying for property tax exemptions, rather than local assessing authorities.

Mandates that all property owners and their spouses submit taxpayer identification numbers to facilitate state income verification matching.

Prohibits assessing authorities from requesting income documentation directly from applicants, as the state will handle all verification.

Authorizes the commissioner to extend enrollment periods on an individual basis and remit direct payments to property owners for tax differences resulting from late enrollment.

Designates all income information submitted by applicants as confidential and prohibits disclosure by municipal officials except as necessary for official duties.