Provides that all equipment used for the transmission and switching of radio signals for the provision of commercial mobile radio service or mobile internet access service no longer constitutes real property subject to the real property tax law.
STATE OF NEW YORK
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4936
2023-2024 Regular Sessions
IN SENATE
February 17, 2023
___________
Introduced by Sen. PARKER -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to telecommuni-
cations equipment owned by other than a telephone company
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The legislature finds that it is necessary to correct a
2 decision of the court of appeals that erroneously overlooked or miscon-
3 strued section 1 of chapter 71 of the laws of 1985, sections 2, 6, and 7
4 of chapter 416 of the laws of 1987, and paragraph (i) of subdivision 12
5 of section 102 of the real property tax law. This act is intended to
6 clarify that all equipment used for the transmission and switching of
7 electromagnetic voice, video and data signals between different entities
8 separated by air, street or other public domain, and related equipment
9 necessary to the operation of such equipment or the modification of such
10 signals required by such equipment, regardless of location, no longer
11 constitutes real property subject to the real property tax law, even if
12 any items of such equipment would otherwise constitute a fixture taxable
13 under paragraph (b) of subdivision 12 of section 102 of the real proper-
14 ty tax law.
15 § 2. Paragraph (i) of subdivision 12 of section 102 of the real prop-
16 erty tax law, as added by chapter 416 of the laws of 1987, is amended to
17 read as follows:
18 (i) When owned by other than a telephone company as such term is
19 defined in paragraph (d) [hereof] of this subdivision, all lines, wires,
20 poles, supports and inclosures for electrical conductors upon, above and
21 underground used in connection with the transmission or switching of
22 electromagnetic voice, video and data signals between different entities
23 separated by air, street or other public domain, except that such prop-
24 erty shall not include: (A) station connections; (B) fire and surveil-
25 lance alarm system property; (C) such property used in the transmission
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06490-01-3
S. 4936 2
1 of news wire services; [and] (D) such property used in the transmission
2 of news or entertainment radio, television or cable television signals
3 for immediate, delayed or ultimate exhibition to the public, whether or
4 not a fee is charged therefor; and (E) such property, other than fiber
5 optic cables, towers, permanently affixed steel rooftop structures and
6 walk-in shelters, used in, providing for, or associated with, the trans-
7 mission or switching of radio signals for the provision of commercial
8 mobile radio service or mobile internet access service.
9 § 3. This act shall take effect immediately and shall apply to all
10 assessments that have not become final as of such date, whether or not a
11 taxpayer has filed a complaint with respect to an assessment under
12 section 524 of the real property tax law.
