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S6671Senate2017-2018 Session

Tax Break for Utility Cameras

Official title

“Provides an exemption for security cameras installed on real property owned by a public utility”

Sponsor Martin J. GoldenSD-22Affects Housing
Status
In Assembly Committee
Real Property Taxation
Impact
5/10
Moderate
Passage
0%

Bill progress

Step 5 of 7

In Assembly · Real Property Taxation

What's happening

This bill exempts security cameras installed on public utility property for police or security access from property taxes.

Why it matters

  1. Encourages more security camera installations. By exempting these cameras from property taxes, public utilities and third parties may be more willing to install surveillance equipment, potentially expanding coverage for public safety purposes.

  2. Increases law enforcement access. The exemption applies specifically to cameras that provide real-time or recorded information to police or public security agencies, potentially making it easier for law enforcement to monitor public areas or utility infrastructure.

  3. Could affect local tax revenues. Municipalities may see a reduction in property tax or PILOT (payment in lieu of taxes) income from utilities, as the value of these security devices will no longer be taxed, possibly impacting local budgets.

  4. State involvement in implementation. The Office of Real Property Tax Services is directed to create rules for this exemption, indicating ongoing state oversight and standardization across localities.

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Who cares

  • Public utilities and telecommunications companies

    Qualifying cameras and related equipment installed on or using their taxed or PILOT-covered property would be exempt from property taxes, other ad valorem levies and assessments, and PILOT contributions.

  • Police forces and public security offices

    The exemption would cover equipment installed to give them access to real-time or recorded information, even if the utility does not own it.

  • Local property tax assessors

    They would need to apply the exemption to qualifying equipment on assessment rolls covered by the bill.

  • Office of Real Property Tax Services

    The office would be required to issue rules and regulations to implement the exemption.

Headline styles

Tax Break for Utility Cameras

Plain English, a few words. Used as the page title.

Sponsors

Primary sponsor
Martin J. Golden

Senator · Senate District 22

Chair, Civil Service And Pensions

No co-sponsors yet.

History

  1. Referred to real property taxation
  2. Delivered to assembly
  3. Passed senateVote 58–2
  4. Advanced to third reading
  5. 2nd report cal.
  6. 1st report cal.274
  7. Referred to local government
  8. Returned to senate
  9. Died in assembly
  10. Referred to real property taxation
  11. Delivered to assembly
  12. Passed senateVote 60–2
Show 2 earlier actions
  1. Ordered to third reading cal.1977
  2. Referred to rules

Full text

1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗

STATE OF NEW YORK

6671

2017-2018 Regular Sessions

IN SENATE

June 12, 2017

Introduced by Sen. GOLDEN -- read twice and ordered printed, and when printed to be committed to the Committee on Rules

AN ACT to amend the real property tax law, in relation to providing an exemption for security cameras installed on real property owned by a public utility

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. The real property tax law is amended by adding a new section 431 to read as follows:

§ 431. Public utility security camera or device; exemption. 1. For purposes of this section, the term "public utility" shall mean a public service corporation, other electric service provider, fiber optics, television cable, or any other telecommunication company subject to the jurisdiction of the department of public service.

2. Any camera or interrelated devices or appurtenances installed on or otherwise utilizing property that a public utility assessed an ad valorem tax, or that such utility contributes to a payment in lieu of taxes agreement, whether or not such camera, interrelated devices or appurtenances are owned by the public utility, and installed for the purposes of providing any police force or public security office access to real time or recorded information, shall be exempt from real property or other ad valorem taxes, levies and assessments or payments in lieu of taxes contributions.

3. The office of real property tax services is hereby authorized and directed to promulgate rules and regulations necessary for the implementation of this section.

§ 2. This act shall take effect immediately and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after such date; provided, however, that the office of real property tax services shall promulgate rules and regulations necessary to effectuate this act prior to such effective date.

EXPLANATION--Matter in italics (underscored) is new; matter in brackets

[ ] is old law to be omitted.

LBD13161-01-7

Reflowed for reading: line numbers and page breaks removed. Cite the official text.

Sponsor's memo

Title of bill

An act to amend the real property tax law, in relation to providing an exemption for security cameras installed on real property owned by a public utility

Purpose or general idea of bill

To encourage the placement of security cameras, recording equipment, and digital information sharing technology on property owned by public utilities and telecommunications companies by prohibiting the placement of such equipment adding to property taxes owed.

Summary of provisions

Subdivision one of section 1 of the bill defines a public utility as a company defined as a public service corporation, any other electric service provider, fiber optic, cable, or any other telecommunication company subject to the Public Service Commissioner.

Subdivision two exempts from real property taxes, or payments in lieu of taxes, any equipment installed on property owned by a public utility, whether or not that equipment is owned by said public utility, that is used by any public security force.

Subdivision three authorizes real property tax services, on behalf of the department of taxation and finance, to promulgate rules and regulations necessary for the implementation of this section.

Section 2 provides for an immediate effective take upon issuance of regulations.

Difference between original and amended version (if applicable)

New bill.

Justification

As has been demonstrated countless times, including in Chelsea in Manhattan, Paris, Boston, and London, amongst many others, advanced security cameras, connected devices, and software can serve to deter, and if not, aid the quick apprehension of terrorists performing horrendous acts against innocent civilians. In addition, this equipment is an essential component in maintaining the security of critical infrastructure throughout New York State.

It is vitally important that these cameras and interactive devices be placed in optimum sites to provide maximum security and aid for our public security agencies at all levels of government. Often, poles and other equipment owned and operated by public utilities are the optimum sites for these cameras. However, these utilities or the companies owning or operating the equipment should not face higher ad valorem taxes or payments as part of offering to enhance our collective security against a multitude of terrorist threats.

This bill will ensure that if equipment is placed on public utility property, and that equipment provides essential data to protect public safety, the value of that equipment shall not contribute to the overall property tax levy. Current law requires taxes to be paid based on the value of the equipment.

Prior legislative history

New bill.

Fiscal implications for state and local governments

No loss from current revenues or increase of government expenditures.

Effective date

Immediately, pursuant to the issuance of enacting regulations.

Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.