N.Y. Real Property Tax Law § 581-b: Assessment of parcels used for residential purposes and registered as family day care homes

§ 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.