Also, I assume that str_val allows for NULL entries?
And this query should do what you need:
SELECT
tocid,
prop_id,
PIN_PY
FROM tmpUpdate
WHERE COALESCE(PIN_PY, 'X') <> Coalesce(newPIN_PY, 'Y')
NOTE: X and Y are fillers - enter values that are not allowed or possible in the field, e.g. CHAR(254) and CHAR(253) or some such.