Find the actual regulation from the state of NY. The wording can make a big differance.
In CO, we used to have smog inspections. The regulation that the car will be smog tested based on the year the engine
represents. This is a key point. If the engine looked like a '65, it got smogged as a '65. Didn't matter what year the block was.
Also, depending on where in NY, you may not need a smog test at all. I found this: "
Some vehicles are exempt from emissions inspections: vehicles one model year old or newer, vehicles at least 26 model years old, vehicles with vintage or historic plates, electric vehicles, motorcycles, farm equipment, homemade or custom vehicles in the upstate area, and diesel vehicles weighing 8,500 pounds or less."
New York Smog Checks - Emissions Regulations, NY Smog Testing Stations at DMV.org: The Unofficial DMV Guide
I also found this: "
A home made vehicle is a motor vehicle (car, truck, or motorcycle) constructed or assembled using new or used parts, and is intended for the personal use of the owner/registrant. "
http://www.dmv.ny.gov/forms/vs100.pdf
If you read through the "Instructions for Reghistering a Home Made Vehicle" VS100, the words "smog" or "emissions" do not appear anywhere in the document.