Senate Bill S5389

2021-2022 Legislative Session

Relates to telecommunications equipment owned by other than a telephone company

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Local Government Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions
Votes

2021-S5389 (ACTIVE) - Details

See Assembly Version of this Bill:
A712
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §102, RPT L
Versions Introduced in Other Legislative Sessions:
2019-2020: S6511, A8201
2023-2024: S4936, A2875, A10182

2021-S5389 (ACTIVE) - Summary

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.

2021-S5389 (ACTIVE) - Sponsor Memo

2021-S5389 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5389
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                               March 3, 2021
                                ___________
 
 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:
 
   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
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.