S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8201--A
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               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 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:
 
   Section  1.  The  legislature  finds that it is necessary to correct a
 decision of the court of appeals that erroneously overlooked or  miscon-
 strued 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 proper-
 ty tax law.
   §  2. Paragraph (i) of subdivision 12 of section 102 of the real prop-
 erty 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  prop-
 erty  shall  not include: (A) station connections; (B) fire and surveil-
 lance 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 TRANS-
 MISSION 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.