ยง  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.
Structure New York Laws
Article 5 - Assessment Procedure
Title 4 - Miscellaneous Provisions
561 - Payments in Lieu of Taxes; Change of Assessment; Effective Date.
561-A - Payments in Lieu of Taxes; Change of Assessment; Notice.
562 - Certain Property Used or Occupied by a Railroad.
563 - Real Property Used to Store Spent Nuclear Fuel.
564 - Privately-Owned Improvements on State Lands.
570 - Advisory Valuations of Utility Real Property.
572 - Employment of Experts in Connection With Assessments of Real Property.
574 - Information to Be Furnished by Recording Officers and Assessors.
575 - Assessor's Annual Reports.
575-A - Electric Generating Facility Annual Reports.
575-B - Solar or Wind Energy Systems.
576 - Assessment Under Cooperative Agreements.
578 - County Assistance Under Cooperative Agreements.
579 - Coordinated Assessment Programs.
581 - Assessment of Residential Cooperative, Condominium and Rental Property.
581-A - Assessment of Residential Real Property.
581-B - Assessment of Parcels Used for Residential Purposes and Registered as Family Day Care Homes.
582 - Valuation of Agricultural Structures.
582-A - Value of Lands and Structures Supporting Non-Residential Water Dependent Activities.