Legislation
SECTION 581-B
Assessment of parcels used for residential purposes and registered as family day care homes
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 5, TITLE 4
§ 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.
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.