{"data":{"id":"us-ny/n.y.-real-property-tax-law-581-b","jurisdiction":"us-ny","citation":"N.Y. Real Property Tax Law § 581-b","heading":"Assessment of parcels used for residential purposes and registered as family day care homes","body":"§ 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.","path":["Real Property Tax Law","Article 5. Assessment Procedure","Title 4. Miscellaneous Provisions"],"source_url":"https://legislation.nysenate.gov/api/3/laws/RPT/581-B","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"4f97bdf729bc675a15eb8cf0febfa066f5b5db74e824681e8c3d0b7e0f01b521","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-real-property-tax-law-581-a","next":"us-ny/n.y.-real-property-tax-law-582"},"notice":"GroundRules: Original legal text. Not legal advice."}