Statute · New York Real Property Tax Law
N.Y. Real Prop. Tax Law § 581-b — Assessment of parcels used for residential purposes and registered as family day care homes
N.Y. Real Prop. Tax Law § 581-b
- Type
- Statute
- Source
- New York Real Property Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 581-b. Assessment of parcels used for residential purposes and registered as family day care homes. Notwithstanding any inconsistent provision of law, in the assessment of any parcel used for residential purposes and registered as a family day care home pursuant to section three hundred ninety…
Citator
N.Y. Real Prop. Tax Law § 581-b — Assessment of parcels used for residential purposes and registered as family day care homes is in force in the current edition of the Code, and nothing recorded condemns it.
§ 581-b. Assessment of parcels used for residential purposes and registered as family day care homes. Notwithstanding any inconsistent provision of law, in the assessment of any parcel used for residential purposes and registered as a family day care home pursuant to section three hundred ninety of the social services law, the use or registration of such parcel as a family day care home shall be completely disregarded in assessing the value of such parcel.