S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1142

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced by M. of A. CAHILL -- read once and referred to the Committee
  on Real Property Taxation

AN  ACT  to  amend the real property tax law, in relation to prohibiting
  tax credits against real property tax for franchise fees collected and
  remitted by cable television companies to assessing units

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1. Subdivision 1 of section 626 of the real property tax law,
as further amended by subdivision (b) of section 1 of part W of  chapter
56  of  the laws of 2010, is amended and a new subdivision 5 is added to
read as follows:
  1. When a tax levied on a special franchise is due  in  any  assessing
unit,  if  the  special franchise owner has paid such assessing unit for
its exclusive use during the past year under any  agreement  or  statute
requiring  the  same, a sum based upon a percentage of gross earnings or
other income, a license fee, EXCEPT AS PROVIDED IN SUBDIVISION  FIVE  OF
THIS SECTION, or other sum of money on account of such special franchise
possessed  by  such  special  franchise  owner, which payment was in the
nature of a tax, all amounts so paid  for  the  exclusive  use  of  such
assessing  unit,  except  money paid or expended for paving or repairing
the pavement of a street, highway or public place, and except in a  city
having a population of one hundred seventy-five thousand or more accord-
ing to the latest federal census, car license fees or tolls paid for the
privilege of crossing a bridge owned by the city, shall be deducted from
the tax based on the assessment made by the commissioner for purposes of
the  assessing  unit,  but not otherwise, and the remainder shall be the
tax on such special franchise payable for such purposes.
  5. NOTWITHSTANDING THE FOREGOING PROVISIONS, A CABLE TELEVISION COMPA-
NY, AS DEFINED IN SECTION TWO HUNDRED TWELVE OF THE PUBLIC SERVICE  LAW,
THAT  IS  A  SPECIAL  FRANCHISE  OWNER  AND  COLLECTS A LICENSE FEE FROM

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
              

                                                           LBD03619-01-3

A. 1142                             2

SUBSCRIBERS SHALL NOT BE ALLOWED ANY CREDIT PURSUANT TO  THE  PROVISIONS
OF  THIS  SECTION AGAINST THE AMOUNT OF REAL PROPERTY TAX, DETERMINED BY
ITS CURRENT SPECIAL FRANCHISE ASSESSMENT, DUE TO THE ASSESSING UNIT WITH
WHICH SUCH CABLE TELEVISION COMPANY MAINTAINS A SPECIAL FRANCHISE AGREE-
MENT.
  S  2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a  law  and  shall  apply  to
assessment  rolls  with taxable status dates occurring on and after such
date.