Assembly Bill A9014A

2023-2024 Legislative Session

Relates to the definition of special franchise property

download bill text pdf

Sponsored By

Current Bill Status - In Assembly 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

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Bill Amendments

co-Sponsors

2023-A9014 - Details

See Senate Version of this Bill:
S9846
Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Amd §102, RPT L

2023-A9014 - Summary

Exempts water system property owned by a private water-works corporation located in counties with a population of one million or more that are special assessing units from being included as special franchise property.

2023-A9014 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9014
 
                           I N  A S S E M B L Y
 
                             February 2, 2024
                                ___________
 
 Introduced  by M. of A. RA -- read once and referred to the Committee on
   Real Property Taxation
 
 AN ACT to amend the real property tax  law,  in  relation  to  excluding
   privately owned water-works corporations from special franchise taxes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Subdivision 17 of section 102 of the real property tax law,
 as amended by chapter 569 of the laws of 1996, is  amended  to  read  as
 follows:
   17.  "Special  franchise"  means  the  franchise,  right, authority or
 permission to construct, maintain or operate in, under, above,  upon  or
 through  any  public street, highway, water or other public place mains,
 pipes, tanks, conduits, wires or transformers, with their appurtenances,
 for conducting water, steam, light, power,  electricity,  gas  or  other
 substance.  For  purposes of assessment and taxation a special franchise
 shall include the value of the tangible  property  situated  in,  under,
 above, upon or through any public street, highway, water or other public
 place  in  connection  therewith.  The  term special franchise shall not
 include central office equipment or  station  equipment  (except  public
 telephone  terminal  equipment)  which first appears on assessment rolls
 prepared on the basis of taxable status  dates  occurring  on  or  after
 October  first,  nineteen  hundred  ninety-five  and which is owned by a
 telephone company as defined in paragraph (d) of subdivision  twelve  of
 this section, or owned by a telephone corporation as defined in subdivi-
 sion seventeen of section two of the public service law and certified by
 the public service commission under section ninety-nine of such law, nor
 shall  it  include  property  of a municipal corporation, public benefit
 corporation or special district, nor shall it include  a  crossing  less
 than two hundred fifty feet in length of a public street, highway, water
 or other public place outside a city or village, unless such crossing be
 the  continuation  of  an  occupancy  of another public street, highway,
 water or other public place.  THE TERM "SPECIAL  FRANCHISE"  SHALL  ALSO
 NOT  INCLUDE  ANY  WATER  SYSTEM PROPERTY OWNED BY A PRIVATE WATER-WORKS
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14219-01-4
              

co-Sponsors

2023-A9014A (ACTIVE) - Details

See Senate Version of this Bill:
S9846
Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Amd §102, RPT L

2023-A9014A (ACTIVE) - Summary

Exempts water system property owned by a private water-works corporation located in counties with a population of one million or more that are special assessing units from being included as special franchise property.

2023-A9014A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9014--A
 
                           I N  A S S E M B L Y
 
                             February 2, 2024
                                ___________
 
 Introduced  by M. of A. RA, McDONOUGH, CURRAN, E. BROWN -- read once and
   referred to the Committee  on  Real  Property  Taxation  --  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 the definition
   of special franchise property

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 17 of section 102 of the real property tax law,
 as amended by chapter 569 of the laws of 1996, is  amended  to  read  as
 follows:
   17.  "Special  franchise"  means  the  franchise,  right, authority or
 permission to construct, maintain or operate in, under, above,  upon  or
 through  any  public street, highway, water or other public place mains,
 pipes, tanks, conduits, wires or transformers, with their appurtenances,
 for conducting water, steam, light, power,  electricity,  gas  or  other
 substance.  For  purposes of assessment and taxation a special franchise
 shall include the value of the tangible  property  situated  in,  under,
 above, upon or through any public street, highway, water or other public
 place  in  connection  therewith.  The  term special franchise shall not
 include central office equipment or  station  equipment  (except  public
 telephone  terminal  equipment)  which first appears on assessment rolls
 prepared on the basis of taxable status  dates  occurring  on  or  after
 October  first,  nineteen  hundred  ninety-five  and which is owned by a
 telephone company as defined in paragraph (d) of subdivision  twelve  of
 this section, or owned by a telephone corporation as defined in subdivi-
 sion seventeen of section two of the public service law and certified by
 the public service commission under section ninety-nine of such law, nor
 shall  it  include  property  of a municipal corporation, public benefit
 corporation or special district, nor shall it include  a  crossing  less
 than two hundred fifty feet in length of a public street, highway, water
 or other public place outside a city or village, unless such crossing be
 the  continuation  of  an  occupancy  of another public street, highway,
 water or other public place.  THE TERM "SPECIAL  FRANCHISE"  SHALL  ALSO
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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