New York Statutes

§ 581-B — Assessment of parcels used for residential purposes and registered as family day care homes

New York·Law RPT Real Property Tax·Title 4 Miscellaneous Provisions·Art. 5 Assessment Procedure
§ 581-b. Assessment of parcels used for residential purposes and\nregistered as family day care homes. Notwithstanding any inconsistent\nprovision of law, in the assessment of any parcel used for residential\npurposes and registered as a family day care home pursuant to section\nthree hundred ninety of the social services law, the use or registration\nof such parcel as a family day care home shall be completely disregarded\nin assessing the value of such parcel.\n

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