Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Mar 10, 2020 |
print number 6511a |
Mar 10, 2020 |
amend and recommit to local government |
Jan 08, 2020 |
referred to local government returned to senate died in assembly |
Jun 19, 2019 |
referred to real property taxation delivered to assembly passed senate ordered to third reading cal.1800 |
Jun 14, 2019 |
referred to rules |
Senate Bill S6511A
2019-2020 Legislative Session
Sponsored By
(D, WF) 21st Senate District
Archive: Last 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
Actions
Votes
Bill Amendments
2019-S6511 - Details
2019-S6511 - Sponsor Memo
BILL NUMBER: S6511 SPONSOR: PARKER TITLE OF BILL: An act to amend the real property tax law, in relation to telecommunications 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: The bill provides a legislative finding of a need to amend the real property tax law regarding certain equipment used for the transmission and switching of electromagnetic voice, video and data signals. This law has not been amended since the 1980s and a recent court decision found that property not even invented in the 1980s was considered real property. This reversed a long-standing understanding that this is personal property and if not addressed will result in tens of millions
2019-S6511 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6511 2019-2020 Regular Sessions I N S E N A T E June 14, 2019 ___________ Introduced by Sen. PARKER -- read twice and ordered printed, and when printed to be committed to the Committee on Rules 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, 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 property shall not include: (A) station connections; (B) fire and surveillance alarm system property; (C) such property used in the transmission of news wire EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
2019-S6511A (ACTIVE) - Details
2019-S6511A (ACTIVE) - Sponsor Memo
BILL NUMBER: S6511a 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 provides the legislative finding of a need to amend the real property tax law regarding certain equipment used for the transmission and switching of electromagnetic voice, video and data signals. Section 2 amends subdivision 12 of RPT section 102 by clarifying proper-
2019-S6511A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6511--A 2019-2020 Regular Sessions I N S E N A T E June 14, 2019 ___________ Introduced by Sen. PARKER -- read twice and ordered printed, and when printed to be committed to the Committee on Rules -- recommitted to the Committee on Local Government in accordance with Senate Rule 6, sec. 8 -- 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 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 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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