(a) The criteria for identifying taxpayers with past-due state tax liabilities, provided that taxpayers whose past-due state tax liabilities are less than forty-five hundred dollars shall be excluded.

(b) The procedures by which the department shall determine whether properties owned by such taxpayers are receiving the STAR exemption.

(c) The procedures by which the department shall notify such taxpayers that the eligibility of their properties for the STAR exemption will be suspended unless they either satisfy their past-due state tax liabilities or make payment arrangements satisfactory to the commissioner by a date to be specified in the notice.

(d) The procedures by which the department shall notify assessors of properties whose eligibility for STAR exemptions has been suspended due to the past-due state tax liabilities of one or more property owners.

(e) The procedures by which taxpayers may act to lift such suspensions on a prospective basis by either satisfying their past-due state tax liabilities or making payment arrangements satisfactory to the commissioner.

(f) The procedures by which the department shall notify assessors when the suspension of a property's eligibility for the STAR exemption has been lifted.

(g) The procedures by which the department and assessors shall coordinate and execute their obligations pursuant to this section and paragraph (f) of subdivision three of section four hundred twenty-five of the real property tax law.

(h) The procedures by which the department shall apply the amount of a taxpayer's lost STAR benefits as an offset against the amount of that taxpayer's past-due state tax liabilities.

(i) Any other matter as the department shall deem necessary to carry out the provisions of this section. 3. The department shall notify the taxpayer at least forty-five days prior to the date the department intends to inform the assessor of the suspension of the eligibility for the STAR exemption of property which is wholly or partially owned by the taxpayer.

(a) Such notice shall include a statement that the department will notify the assessor of the suspension of the eligibility for the STAR exemption of property wholly or partially owned by the taxpayer unless the taxpayer fully satisfies the outstanding state tax liabilities or otherwise makes payment arrangements satisfactory to the commissioner in accordance with law. However, in any case where a taxpayer fails to comply with the terms of an installment payment agreement as described herein more than once within a twelve month period, the commissioner may immediately notify the assessor of the suspension of the property's eligibility for the STAR exemption.

(b) Such notice shall also include the information necessary for the taxpayer to pay the past-due liability, make payment arrangements or otherwise request additional information.

(c) Such notice shall also state that the taxpayer's right to protest the notice is limited to raising issues that constitute a mistake of fact as defined in subdivision five of this section.

(d) Such notice shall also advise the taxpayer how the suspension of the property's STAR exemption may be lifted.

(e) Such notice may also include any other information that the commissioner deems necessary. 4. If the taxpayer fails to satisfy his or her past-due state tax liabilities or make satisfactory payment arrangements by the date specified in the notice, the department shall notify the assessor of the suspension of the property's eligibility for the STAR exemption. 5. Notwithstanding any other provision of law, the notice issued by the department pursuant to this section for the purpose of suspending the property's eligibility for the STAR exemption may only be challenged before the department on the grounds of a mistake of fact as defined in this subdivision and the taxpayer will have no right to commence a court action, administrative proceeding or any other form of legal recourse against the department or assessor regarding such suspension. For the purposes of this subdivision, "mistake of fact" is limited to claims that: (i) the individual notified is not the taxpayer at issue; (ii) the past-due state tax liabilities were satisfied; or (iii) the department incorrectly found that the taxpayer has failed to comply with the terms of an installment payment agreement more than once within a twelve month period for the purposes of subdivision three of this section. However, nothing in this subdivision is intended to limit a taxpayer from seeking relief from joint and several liability pursuant to section six hundred fifty-four of this chapter to the extent that he or she is eligible pursuant to that subdivision or establishing to the department that the enforcement of the underlying tax liabilities has been stayed by the filing of a petition pursuant to the Bankruptcy Code of 1978 (Title Eleven of the United States Code). 6. Notwithstanding any provision of law to the contrary, the department shall furnish the appropriate assessor with the name and address of any taxpayer who owns property which has become ineligible for the STAR exemption pursuant to this section and paragraph (f) of subdivision three of section four hundred twenty-five of the real property tax law and a description of such property. 7. Activities to collect state tax liabilities undertaken by the department pursuant to this section shall not in any way limit, restrict or impair the department from exercising any other authority to collect or enforce past-due state tax liabilities under any other applicable provision of law. The amount by which a taxpayer's property tax liability increases as a result of the loss of the STAR exemption pursuant to paragraph (f) of subdivision three of section four hundred twenty-five of the real property tax law and this section shall be applied as an offset against the amount of the taxpayer's past-due state tax liability. 8. Notwithstanding the secrecy provisions of this chapter, the commissioner may disclose to assessors the information described in this section that is necessary in the commissioner's discretion for the proper identification of a taxpayer with past-due state tax liabilities who owns property with a STAR exemption that is subject to suspension pursuant to such section and paragraph (f) of subdivision three of section four hundred twenty-five of the real property tax law.