NY State Senate Bill 2025-S2177

Current 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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 15, 2025	referred to local government

2025-S2177 (ACTIVE) - Details

See Assembly Version of this Bill:: A3804
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
2021-2022: S5389, A712
2023-2024: S4936, A2875, A10182

2025-S2177 (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.

2025-S2177 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S2177

SPONSOR: PARKER
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to telecommuni-
cations equipment owned by other than a telephone company

 
PURPOSE OR GENERAL IDEA OF BILL:

This bill provides parity between different sectors of the industry
delivering similar services and clarity on the taxation of wireless
telecommunications equipment owned by wireless service providers.

 
SUMMARY OF PROVISIONS:

Section 1: The legislature finds that it is necessary to correct a deci-
sion of the court of appeals that erroneously overlooked or misconstrued
section 1 of the chapter 71 of the law 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.

Section 2: Paragraph (i) of subdivision 12 of section 102 of the real
property tax law, as added by chapter 416 of the laws 1987, is amended.

Section 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 524
of the real property tax law.

 
SUMMARY OF AMENDMENTS:

Section 2 was amended to clarify that fiber optic cables, towers, perma-
nently affixed rooftop structures, and walk-in shelters shall not be tax
exempt.

 
JUSTIFICATION:

This legislation is intended to align the taxation of personal property
used to provide wireless telephone and internet services with the legis-
lative intent of Real Property law. Since this property was first
constructed, wireless providers have paid real property taxes on fixed
structures such as cell towers and other poles used to hold the equip-
ment but not on the equipment itself as that has always been treated as
personal property of the wireless providers. For example, a carrier with
wireless equipment attached to a building pays rent to the building
owner like any other tenant but does not pay real property tax on the
equipment. A recent court of appeals decision has disrupted this under-
standing and could be interpreted to mean that wireless providers would
be required to pay tens, perhaps hundreds of millions of dollars in new
property taxes across the state. Wireless companies are among the larg-
est infrastructure builders in the nation. A significant increase in
taxes when these companies are poised to build thousands of new small
cell sites across the state will significantly curtail the build out,
reducing the number of new private sector jobs that would be created
while increasing the time it will take to build a 5G ready network. It
may also increase the digital divide as the increased costs will make it
very difficult to provide services in lower traffic areas of the state.

 
PRIOR LEGISLATIVE HISTORY:

2023-24: S04936-Referred to Local Government

2021-22: S5389 - Referred to Local Government

2019-20: S6511A - AMEND AND RECOMMIT TO LOCAL GOVERNMENT: PRINT NUMBER
6511A

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

None to the state.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to all assess-
ments that have not become final as of such date, whether or not a
taxpayer has filed a complaint with respect to an assessment under 524
of the real property tax law.

2025-S2177 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2177
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             January 15, 2025
                                ___________
 
 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.
                                                            LBD05077-01-5

 S. 2177                             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.

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Senate Bill S2177

Sponsored By

Current Bill Status - In Senate Committee Local Government Committee

2025-S2177 (ACTIVE) - Details

2025-S2177 (ACTIVE) - Summary

2025-S2177 (ACTIVE) - Sponsor Memo

2025-S2177 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S2177

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Sponsored By

Kevin S. Parker

Current Bill Status - In Senate Committee Local Government Committee

2025-S2177 (ACTIVE) - Details

2025-S2177 (ACTIVE) - Summary

2025-S2177 (ACTIVE) - Sponsor Memo

2025-S2177 (ACTIVE) - Bill Text download pdf

Comments