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N.Y. Real Prop. Tax Law § 581-b

Assessment of parcels used for residential purposes and registered as family day care homes

2014-09-22

§ 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

Official source: NYS Open Legislation (New York State Senate). Reproduced from public-domain New York statutes; confirm against the official source for the current text. Not legal advice.