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A00712 Summary:

BILL NOA00712
 
SAME ASSAME AS S05389
 
SPONSORRosenthal D
 
COSPNSRDickens, Pichardo
 
MLTSPNSR
 
Amd §102, RPT L
 
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.
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A00712 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                           712
 
                               2021-2022 Regular Sessions
 
                   IN ASSEMBLY
 
                                       (Prefiled)
 
                                     January 6, 2021
                                       ___________
 
        Introduced  by  M. of A. D. ROSENTHAL, DICKENS, EICHENSTEIN, PICHARDO --
          read once and referred to the Committee on Real Property Taxation
 
        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-
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05128-01-1

        A. 712                              2
 
     1  lance  alarm system property; (C) such property used in the transmission
     2  of news wire services; [and] (D) such property used in the  transmission
     3  of  news  or entertainment radio, television or cable television signals
     4  for  immediate, delayed or ultimate exhibition to the public, whether or
     5  not a fee is charged therefor; and (E) such property, other  than  fiber
     6  optic  cables,  towers, permanently affixed steel rooftop structures and
     7  walk-in shelters, used in, providing for, or associated with, the trans-
     8  mission or switching of radio signals for the  provision  of  commercial
     9  mobile radio service or mobile internet access service.
    10    §  3.  This  act  shall take effect immediately and shall apply to all
    11  assessments that have not become final as of such date, whether or not a
    12  taxpayer has filed a complaint  with  respect  to  an  assessment  under
    13  section 524 of the real property tax law.
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