S T A T E O F N E W Y O R K
________________________________________________________________________
7377
2015-2016 Regular Sessions
I N A S S E M B L Y
May 6, 2015
___________
Introduced by M. of A. FARRELL -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to telecommuni-
cations equipment
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraphs (d) and (i) of subdivision 12 of section 102 of
the real property tax law, as added by chapter 416 of the laws of 1987,
are amended to read as follows:
(d) When owned by a telephone company all telephone and telegraph
lines, wires, poles, supports [and], inclosures [for electrical conduc-
tors], AND CONDUITS FOR CONDUCTING OR TRANSMITTING ELECTRICITY, POWER,
LIGHT OR OTHER ENERGY OR SUBSTANCE, upon, above and underground. For
purposes of this paragraph the term "real property" shall not include
station connections and the term "telephone company" shall mean a compa-
ny subject to regulation by the public service commission which
provides, to the general public within its local exchange area, non-cel-
lular switched local exchange telephone service at the points of origi-
nation and termination of the signal.
(i) When owned by other than a telephone company as such term is
defined in paragraph (d) hereof, all lines, wires, poles, supports
[and], inclosures [for electrical conductors], AND CONDUITS FOR CONDUCT-
ING OR TRANSMITTING ELECTRICITY, POWER, LIGHT OR OTHER ENERGY OR
SUBSTANCE, upon, above and underground used in connection with the tran-
smission or switching of electromagnetic voice, video and data signals
between different entities separated by air, street or other public
domain, except that such property shall not include: (A) station
connections; (B) fire and surveillance alarm system property; (C) such
property used in the transmission of news wire services; and (D) such
property used in the transmission of news or entertainment radio, tele-
vision or cable television signals for immediate, delayed or ultimate
exhibition to the public, whether or not a fee is charged therefor.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00927-01-5