What's happening
This bill clarifies that most telecommunications equipment, except certain structures, is exempt from real property tax in New York.
Why it matters
Limits local tax revenue from telecom equipment. By clarifying that most telecom transmission and switching equipment is not subject to property tax, the bill could reduce revenue streams for local governments and school districts, potentially shifting tax burdens elsewhere.
Promotes telecom infrastructure investment. Exempting equipment from property tax may encourage more rapid deployment and upgrades of broadband, wireless, and other telecom infrastructure by reducing operating costs and regulatory complexity for providers.
Targets only some property types. The exemption specifically does not apply to fiber optic cables, towers, steel rooftop structures, and walk-in shelters used for commercial mobile radio or mobile internet services—meaning large physical structures and certain critical infrastructure remain taxable, balancing industry interests with some level of local revenue retention.
Applies retroactively to pending assessments. The law would impact not just future tax years, but also any property tax assessments currently under review, potentially leading to refunds or adjustments for telecom companies, and immediate impacts on municipal budgets.
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Who cares
Headline styles
End Tax on Telecom Equipment
Plain English, a few words. Used as the page title.
Sponsors
3 Co-sponsors
History
- Print number 8201a
- Amend and recommit to real property taxation
- Referred to real property taxation
- Referred to real property taxation
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
End Telecom Equipment Property Tax
In Senate Committee · Local Government · Sponsor Kevin S. Parker
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8201--A
2019-2020 Regular Sessions
IN ASSEMBLY
June 7, 2019
Introduced by M. of A. D. ROSENTHAL, PICHARDO, DICKENS, EICHENSTEIN -read once and referred to the Committee on Real Property Taxation -recommitted to the Committee on Real Property Taxation in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
AN ACT to amend the real property tax law, in relation to telecommunications equipment owned by other than a telephone company
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The legislature finds that it is necessary to correct a decision of the court of appeals that erroneously overlooked or misconstrued section 1 of chapter 71 of the laws of 1985, sections 2, 6, and 7 of chapter 416 of the laws of 1987, and paragraph (i) of subdivision 12 of section 102 of the real property tax law. This act is intended to clarify that all equipment used for the transmission and switching of electromagnetic voice, video and data signals between different entities separated by air, street or other public domain, and related equipment necessary to the operation of such equipment or the modification of such signals required by such equipment, regardless of location, no longer constitutes real property subject to the real property tax law, even if any items of such equipment would otherwise constitute a fixture taxable under paragraph (b) of subdivision 12 of section 102 of the real property tax law.
§ 2. Paragraph (i) of subdivision 12 of section 102 of the real property tax law, as added by chapter 416 of the laws of 1987, is amended to read as follows:
(i) When owned by other than a telephone company as such term is defined in paragraph (d) [hereof] of this subdivision, all lines, wires, poles, supports and inclosures for electrical conductors upon, above and underground used in connection with the transmission or switching of electromagnetic voice, video and data signals between different entities
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13141-02-0
A. 8201--A 2
separated by air, street or other public domain, except that such property shall not include: (A) station connections; (B) fire and surveillance alarm system property; (C) such property used in the transmission of news wire services; [and] (D) such property used in the transmission of news or entertainment radio, television or cable television signals for immediate, delayed or ultimate exhibition to the public, whether or not a fee is charged therefor; and (E) such property, other than fiber optic cables, towers, permanently affixed steel rooftop structures and walk-in shelters, used in, providing for, or associated with, the transmission or switching of radio signals for the provision of commercial mobile radio service or mobile internet access service.
§ 3. This act shall take effect immediately and shall apply to all assessments that have not become final as of such date, whether or not a taxpayer has filed a complaint with respect to an assessment under section 524 of the real property tax law.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.