N.Y. Real Property Tax Law Section 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 Social Services Law § 390 (Child day care)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.

Source: Section 581-B — Assessment of parcels used for residential purposes and registered as family day care homes, https://www.­nysenate.­gov/legislation/laws/RPT/581-B (updated Sep. 22, 2014; accessed May 4, 2024).

Accessed:
May 4, 2024

Last modified:
Sep. 22, 2014

§ 581-B’s source at nysenate​.gov

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