S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2875
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 27, 2023
                                ___________
 
 Introduced  by  M. of A. D. ROSENTHAL, DICKENS -- 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:
 
   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.
                                                            LBD06490-01-3
              

 A. 2875                             2
 
 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.