§ 288-12. Eligibility.

A. 

The eligibility of property for a STAR exemption for a school year shall be based upon the condition of the property as of the taxable status date of the prior year's assessment roll, the ownership of the property as of the taxable status date of the current year's assessment roll and meeting income requirements in NYS law. 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 review of assessments appearing on the current year's assessment roll.

B. 

For purposes of this section, 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.

Amended 11-18-2015 by L.L. No. 9-2015