NY State Senate Bill 2023-S4936

Current 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

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to local government returned to senate died in assembly
May 03, 2023	referred to real property taxation delivered to assembly passed senate
Apr 19, 2023	advanced to third reading
Apr 18, 2023	2nd report cal.
Apr 17, 2023	1st report cal.604
Feb 17, 2023	referred to local government

Votes

- May 3, 2023 - Floor Vote
  S4936
  
  53
  
  Aye
  
  8
  
  Nay
  
  1
  
  Absent
  
  1
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: May 3, 2023
      
      aye (53)
      
      Addabbo Jr.
      
      Ashby
      
      Bailey
      
      Borrello
      
      Breslin
      
      Brisport
      
      Brouk
      
      Chu
      
      Cleare
      
      Comrie
      
      Fernandez
      
      Gallivan
      
      Gianaris
      
      Gonzalez
      
      Gounardes
      
      Griffo
      
      Harckham
      
      Helming
      
      Hinchey
      
      Hoylman-Sigal
      
      Jackson
      
      Kavanagh
      
      Kennedy
      
      Krueger
      
      Lanza
      
      Liu
      
      Mannion
      
      Mattera
      
      May
      
      Mayer
      
      Myrie
      
      O'Mara
      
      Oberacker
      
      Ortt
      
      Palumbo
      
      Parker
      
      Persaud
      
      Ramos
      
      Rivera
      
      Ryan
      
      Salazar
      
      Sanders Jr.
      
      Scarcella-Spanton
      
      Sepúlveda
      
      Serrano
      
      Skoufis
      
      Stavisky
      
      Stec
      
      Stewart-Cousins
      
      Tedisco
      
      Thomas
      
      Walczyk
      
      Webb
      
      nay (8)
      
      Canzoneri-Fitzpatrick
      
      Martinez
      
      Martins
      
      Murray
      
      Rhoads
      
      Rolison
      
      Weber
      
      Weik
      
      absent (1)
      
      Felder
      
      excused (1)
      
      Cooney
  Apr 17, 2023 - Local Government Committee Vote
  S4936
  
  3
  
  Aye
  
  1
  
  Nay
  
  3
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Local Government Committee Vote: Apr 17, 2023
      
      aye (3)
      
      Harckham
      
      Hinchey
      
      Thomas
      
      nay (1)
      
      Weik
      
      aye wr (3)
      
      Martinez
      
      Rhoads
      
      Skoufis

2023-S4936 (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §102, RPT L
Versions Introduced in Other Legislative Sessions:: 2019-2020: S6511
2021-2022: S5389

2023-S4936 (ACTIVE) - Summary

Enacts the broadband investment tax stabilization act, providing that all equipment used for the transmission and switching of radio signals for the provision of commercial mobile radio service or mobile internet access service no longer constitutes real property subject to the real property tax law.

2023-S4936 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S4936

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: The legislature finds that it is necessary to correct a deci-
sion of the court of appeals that erroneously overlooked or misconstrued
section 1 of the chapter 71 of the law 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.

Section 2: Paragraph (i) of subdivision 12 of section 102 of the real
property tax law, as added by chapter 416 of the laws 1987, is amended.

Section 3: This act shall take effect immediately and shall apply to all
assessments that have not become final as of such date, whether or not a
taxpayer has filed a complaint with respect to an assessment under 524
of the real property tax law.

 
SUMMARY OF AMENDMENTS:

Section 2 was amended to clarify that fiber optic cables, towers, perma-
nently affixed rooftop structures, and walk-in shelters shall not be tax
exempt.

 
JUSTIFICATION:

This legislation is intended to align the taxation of personal property
used to provide wireless telephone and internet services with the legis-
lative intent of Real Property law. Since this property was first
constructed, wireless providers have paid real property taxes on fixed
structures such as cell towers and other poles used to hold the equip-
ment but not on the equipment itself as that has always been treated as
personal property of the wireless providers. For example, a carrier with
wireless equipment attached to a building pays rent to the building
owner like any other tenant but does not pay real property tax on the
equipment. A recent court of appeals decision has disrupted this under-
standing could be interpreted to mean that wireless providers would be
required to pay tens, perhaps hundreds of millions of dollars in new
property taxes across the state. Wireless companies are among the larg-
est infrastructure builders in the nation. A significant increase in
taxes when these companies are poised to build thousands of new small
cell sites across the state will significantly curtail the build out,
reducing the number of new private sector jobs that would be created
while increasing the time it will take to build a,5G ready network. It
may also increase the digital divide as the increased costs will make it
very difficult to provide services in lower traffic areas of the state.

 
PRIOR LEGISLATIVE HISTORY:

2021-22: S5389 - Referred to Local Government

2019-20: S6511A - AMEND AND RECOMMIT TO LOCAL GOVERNMENT: PRINT NUMBER
6511A

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

None to the state.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to all assess-
ments that have not become final as of such date, whether or not a
taxpayer has filed a complaint with respect to an assessment under 524
of the real property tax law.

2023-S4936 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4936
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 17, 2023
                                ___________
 
 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.
                                                            LBD06490-01-3

 S. 4936                             2
 
 of news wire services; [and] (D) such property used in the  transmission
 of  news  or entertainment radio, television or cable television signals
 for immediate, delayed or ultimate exhibition to the public, whether  or
 not  a  fee is charged therefor; AND (E) SUCH PROPERTY, OTHER THAN FIBER
 OPTIC CABLES, TOWERS, PERMANENTLY AFFIXED STEEL ROOFTOP  STRUCTURES  AND
 WALK-IN SHELTERS, USED IN, PROVIDING FOR, OR ASSOCIATED WITH, THE TRANS-
 MISSION  OR  SWITCHING  OF RADIO SIGNALS FOR THE PROVISION OF COMMERCIAL
 MOBILE RADIO SERVICE OR MOBILE INTERNET ACCESS SERVICE.
   § 3. This act shall take effect immediately and  shall  apply  to  all
 assessments that have not become final as of such date, whether or not a
 taxpayer  has  filed  a  complaint  with  respect to an assessment under
 section 524 of the real property tax law.

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Senate Bill S4936

Sponsored By

Current Bill Status - In Senate Committee Local Government Committee

May 3, 2023 - Floor Vote

Floor Vote: May 3, 2023

Apr 17, 2023 - Local Government Committee Vote

Local Government Committee Vote: Apr 17, 2023

2023-S4936 (ACTIVE) - Details

2023-S4936 (ACTIVE) - Summary

2023-S4936 (ACTIVE) - Sponsor Memo

2023-S4936 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S4936

Share this bill

Sponsored By

Kevin S. Parker

Current Bill Status - In Senate Committee Local Government Committee

2023-S4936 (ACTIVE) - Details

2023-S4936 (ACTIVE) - Summary

2023-S4936 (ACTIVE) - Sponsor Memo

2023-S4936 (ACTIVE) - Bill Text download pdf

Comments