Section 171-O. Income verification for the state board of real property services and a city with a population of one million or more

(1)  The  department  shall  enter  into an agreement with the state board of real
  property services 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  two.  The
  department  shall  also  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 state board of real
  property services, or city, as the case may be, 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
  state board of real property services or 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 state board of real property  services  or  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.