Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 05, 2022 |
referred to local government returned to senate died in assembly |
Jun 08, 2021 |
referred to real property taxation delivered to assembly passed senate |
Jun 07, 2021 |
ordered to third reading cal.1550 committee discharged and committed to rules |
Mar 03, 2021 |
referred to local government |
Senate Bill S5389
2021-2022 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
2021-S5389 (ACTIVE) - Details
2021-S5389 (ACTIVE) - Sponsor Memo
BILL NUMBER: S5389 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-
2021-S5389 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5389 2021-2022 Regular Sessions I N S E N A T E March 3, 2021 ___________ 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.
Comments
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.
Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.