S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    192
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 9, 2019
                                ___________
 
 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.
                                                            LBD00232-01-9

 A. 192                              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.
   §  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.