[Adopted 5-8-2001 by L.L. No. 2-2001]
Pursuant to Real Property Tax Law § 425(6)(d),
application for school tax relief (STAR) exemptions for each school
year may be submitted on or before the taxable status date of the
current year's assessment roll.
The eligibility of property for a STAR exemption
for a school year shall be based upon the conditions of the property
as of the taxable status date of the prior year's assessment roll,
and the ownership of the property as of the taxable status date of
the current year's assessment roll. When a STAR application is approved,
the prior year's assessment roll shall be revised accordingly. When
a STAR application is denied, the applicant may seek administrative
and judicial relief of the denial, subject to the same timing constraints
that apply to persons seeking review of assessments appearing on the
current year's assessment roll.
The term "current year's assessment roll" means
the final assessment roll which is required by law to be completed
in the calendar year that contains the first day of the school year
in question, and the term "prior year's assessment roll" means the
final assessment roll which was required by law to be completed in
the calendar year immediately preceding the calendar year that contains
the first day of the school year in question.
