S T A T E O F N E W Y O R K
________________________________________________________________________
6548
2025-2026 Regular Sessions
I N A S S E M B L Y
March 6, 2025
___________
Introduced by M. of A. WOERNER -- read once and referred to the Commit-
tee on Corporations, Authorities and Commissions
AN ACT to amend the real property tax law and the urban development
corporation act, in relation to establishing broadband opportunity
areas
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 16-gg of section 1 of chapter 174 of the laws of
1968, constituting the New York state urban development corporation act,
as added by section 2 of part MMM of chapter 58 of the laws of 2022, is
amended by adding a new subdivision 14 to read as follows:
14. BROADBAND OPPORTUNITY AREAS. (A) THE DIVISION SHALL HAVE THE
POWER TO DETERMINE AND ESTABLISH BROADBAND OPPORTUNITY AREAS. TO QUALIFY
AS A BROADBAND OPPORTUNITY AREA, A LOCATION MUST BE A POPULATION CENSUS
TRACT THAT CONTAINS AN UNDERSERVED OR UNSERVED BROADBAND SERVICEABLE
LOCATION AS DEFINED BY THE FEDERAL COMMUNICATIONS COMMISSION.
(B) TO QUALIFY FOR THE EXEMPTIONS SET FORTH IN SECTION 485-Z OF THE
REAL PROPERTY TAX LAW, PROVIDERS OF TELECOMMUNICATION SERVICES MUST
PROVIDE RELIABLE INTERNET SERVICE WITH CONSISTENT SPEEDS OF AT LEAST 100
MEGABITS PER SECOND FOR DOWNLOAD AND AT LEAST 20 MEGABITS PER SECOND FOR
UPLOAD, UNLESS THIS REQUIREMENT IS WAIVED FOR A SPECIFIC PROJECT OR
LOCATION AND A DIFFERENT SPEED LEVEL IS APPROVED BY THE DIVISION, BUT
UNDER NO CIRCUMSTANCES LESS THAN 25 MEGABITS PER SECOND DOWNLOAD AND 3
MEGABITS PER SECOND UPLOAD, TO RESIDENCES WITHIN A BROADBAND OPPORTUNITY
AREA.
(C) THE DIVISION MAY TERMINATE A BROADBAND OPPORTUNITY AREA DESIG-
NATION UPON FINDING THAT (I) THE APPLICANT HAS FAILED SUBSTANTIALLY TO
IMPLEMENT THE REQUIRED BROADBAND PLAN WITHIN THE TIME STATED THEREIN;
(II) THERE HAS BEEN INADEQUATE MANAGEMENT AND EVALUATION OF THE BROAD-
BAND OPPORTUNITY AREA AT THE LOCAL LEVEL; OR (III) THE APPLICANT HAS
REPEATEDLY FAILED TO COMPLY WITH PROGRAM REPORTING REQUIREMENTS,
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10236-01-5
A. 6548 2
PROVIDED, HOWEVER, THAT NO TERMINATION SHALL OCCUR UNLESS AND UNTIL
WRITTEN NOTICE HAS BEEN GIVEN TO THE APPLICANT AND A PUBLIC HEARING HAS
BEEN HELD THIRTY DAYS PRIOR TO THE EFFECTIVE DATE OF SUCH TERMINATION.
(D) FOR THE PURPOSES OF THIS SECTION, "PROVIDER OF TELECOMMUNICATION
SERVICES" MEANS ANY PERSON WHO FURNISHES OR SELLS TELECOMMUNICATIONS
SERVICES REGARDLESS OF WHETHER SUCH ACTIVITIES ARE THE MAIN BUSINESS OF
SUCH PERSON OR ARE ONLY INCIDENTAL THERETO.
§ 2. The real property tax law is amended by adding a new section
485-z to read as follows:
§ 485-Z. BROADBAND OPPORTUNITY AREA. 1. (A) LAST MILE BROADBAND
INFRASTRUCTURE CONSTRUCTED, ALTERED, INSTALLED OR IMPROVED IN AN AREA
DESIGNATED A BROADBAND OPPORTUNITY AREA AS ESTABLISHED IN SUBDIVISION
FOURTEEN OF SECTION SIXTEEN-GG OF SECTION ONE OF CHAPTER ONE HUNDRED
SEVENTY-FOUR OF THE LAWS OF NINETEEN HUNDRED SIXTY-EIGHT, CONSTITUTING
THE NEW YORK STATE URBAN DEVELOPMENT CORPORATION ACT, SHALL BE EXEMPT
FROM TAXATION AND SPECIAL AD VALOREM LEVIES BY ANY MUNICIPAL CORPORATION
IN WHICH LOCATED, FOR THE PERIOD AND TO THE EXTENT HEREIN PROVIDED,
PROVIDED THAT THE GOVERNING BOARD OF SUCH MUNICIPAL CORPORATION, AFTER
PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING
THEREFOR. FOR PURPOSES OF THIS SECTION, "LAST MILE" SHALL MEAN BROADBAND
INFRASTRUCTURE THAT IS DESIGNED, BUILT, AND OPERATED WITH THE ABILITY TO
SERVE EVERY BUSINESS OR RESIDENTIAL LOCATION AT WHICH MASS-MARKET FIXED
BROADBAND INTERNET SERVICE IS, OR CAN BE, INSTALLED WITHIN THREE HUNDRED
FEET OF THE PATH OF CONSTRUCTION, AT SPEEDS IDENTIFIED IN SECTION
SIXTEEN-GG OF SECTION ONE OF CHAPTER ONE HUNDRED SEVENTY-FOUR OF THE
LAWS OF NINETEEN HUNDRED SIXTY-EIGHT, CONSTITUTING THE NEW YORK STATE
URBAN DEVELOPMENT CORPORATION ACT, REGARDING BROADBAND OPPORTUNITY
AREAS.
(B) A MUNICIPAL CORPORATION MAY PROVIDE IN SUCH LOCAL LAW, ORDINANCE
OR RESOLUTION, OR IN A SEPARATE LOCAL LAW, ORDINANCE OR RESOLUTION
ADOPTED AFTER PUBLIC HEARING, THAT THE EXEMPTION SO AUTHORIZED SHALL BE
FOR A TERM OF TEN YEARS, NOTWITHSTANDING THAT THE DESIGNATION OF THE
AREA MAY EXPIRE PRIOR TO THE END OF SUCH TEN-YEAR TERM. ANY SUCH LOCAL
LAW, ORDINANCE OR RESOLUTION SHALL BE APPLICABLE ONLY TO EXEMPTIONS
COMMENCING ON ASSESSMENT ROLLS WITH TAXABLE STATUS DATES ON OR AFTER THE
EFFECTIVE DATE OF SUCH LOCAL LAW, ORDINANCE OR RESOLUTION.
2. (A) NO SUCH EXEMPTION SHALL BE GRANTED UNLESS:
(I) NOTICE OF THE DESIGNATION OF THE BROADBAND OPPORTUNITY AREA HAS
BEEN FILED WITH THE CLERK OF THE ASSESSING UNIT BY THE COMMISSIONER ON
OR BEFORE THE APPLICABLE TAXABLE STATUS DATE;
(II) THE CONSTRUCTION, ALTERATION, INSTALLATION OR IMPROVEMENT
COMMENCED ON OR AFTER THE DATE THE BROADBAND OPPORTUNITY AREA DESIG-
NATED; AND
(III) THE DESIGNATION OF THE BROADBAND OPPORTUNITY AREA HAS NOT ENDED
AND HAS NOT BEEN TERMINATED ON OR BEFORE THE APPLICABLE TAXABLE STATUS
DATE.
(B) FOR PURPOSES OF THIS SECTION THE TERMS CONSTRUCTION, ALTERATION,
INSTALLATION AND IMPROVEMENT SHALL NOT INCLUDE ORDINARY MAINTENANCE AND
REPAIRS.
(C) NO SUCH EXEMPTION SHALL BE GRANTED CONCURRENT WITH OR SUBSEQUENT
TO ANY OTHER REAL PROPERTY TAX EXEMPTION GRANTED TO THE SAME IMPROVE-
MENTS TO REAL PROPERTY, EXCEPT, WHERE DURING THE PERIOD OF SUCH PREVIOUS
EXEMPTION, PAYMENTS IN LIEU OF TAXES OR OTHER PAYMENTS WERE MADE TO THE
LOCAL GOVERNMENT IN AN AMOUNT THAT WOULD HAVE BEEN EQUAL TO OR GREATER
THAN THE AMOUNT OF REAL PROPERTY TAXES THAT WOULD HAVE BEEN PAID ON SUCH
IMPROVEMENTS HAD SUCH PROPERTY BEEN GRANTED AN EXEMPTION PURSUANT TO
A. 6548 3
THIS SECTION. IN SUCH CASE, AN EXEMPTION SHALL BE GRANTED FOR A NUMBER
OF YEARS EQUAL TO THE TEN-YEAR EXEMPTION GRANTED PURSUANT TO THIS
SECTION LESS THE NUMBER OF YEARS THE PROPERTY WOULD HAVE BEEN PREVIOUSLY
EXEMPT FROM REAL PROPERTY TAXES.
3. SUCH EXEMPTION SHALL BE GRANTED ONLY UPON APPLICATION BY THE OWNER
OF SUCH REAL PROPERTY ON A FORM PRESCRIBED BY THE COMMISSIONER. THE
ORIGINAL OF SUCH APPLICATION SHALL BE FILED WITH THE ASSESSOR OF THE
ASSESSING UNIT. SUCH ORIGINAL APPLICATION SHALL BE FILED ON OR BEFORE
THE APPROPRIATE TAXABLE STATUS DATE OF SUCH ASSESSING UNIT AND NO LATER
THAN ONE YEAR FROM THE DATE OF COMPLETION OF SUCH CONSTRUCTION, ALTER-
ATION, INSTALLATION OR IMPROVEMENT.
4. IF THE ASSESSOR RECEIVES THE NOTICE DESCRIBED IN PARAGRAPH (A) OF
SUBDIVISION TWO OF THIS SECTION AND AN APPLICATION BY THE OWNER OF THE
REAL PROPERTY, THE ASSESSOR SHALL APPROVE THE APPLICATION AND SUCH REAL
PROPERTY SHALL THEREAFTER BE EXEMPT FROM TAXATION AS HEREIN PROVIDED
COMMENCING WITH THE ASSESSMENT ROLL PREPARED AFTER THE TAXABLE STATUS
DATE REFERRED TO IN SUBDIVISION THREE OF THIS SECTION. THE ASSESSED
VALUE OF ANY EXEMPTION GRANTED PURSUANT TO THIS SECTION SHALL BE ENTERED
BY THE ASSESSOR ON THE ASSESSMENT ROLL WITH THE TAXABLE PROPERTY, WITH
THE AMOUNT OF THE EXEMPTION ENTERED IN A SEPARATE COLUMN.
5. EXEMPTIONS EXISTING PRIOR IN TIME TO THE TERMINATION OF THE DESIG-
NATION OF BROADBAND OPPORTUNITY AREA PURSUANT TO SUBDIVISION FOURTEEN OF
SECTION SIXTEEN-GG OF SECTION ONE OF CHAPTER ONE HUNDRED SEVENTY-FOUR OF
THE LAWS OF NINETEEN HUNDRED SIXTY-EIGHT, CONSTITUTING THE NEW YORK
STATE URBAN DEVELOPMENT CORPORATION ACT, OR, IN THE CASE OF A MUNICIPAL
CORPORATION WHICH HAS ADOPTED A LOCAL LAW, ORDINANCE OR RESOLUTION
PURSUANT TO SUBDIVISION ONE OF THIS SECTION, PRIOR IN TIME TO THE EXPI-
RATION OF SUCH DESIGNATION, SHALL CONTINUE AS IF THE DESIGNATION OF THE
BROADBAND OPPORTUNITY AREA HAD NOT BEEN TERMINATED, OR, IF APPLICABLE,
HAD NOT EXPIRED; PROVIDED, HOWEVER, THAT ANY FURTHER INCREASE IN THE
VALUE ATTRIBUTABLE TO CONSTRUCTION, ALTERATION, INSTALLATION OR IMPROVE-
MENT COMMENCED SUBSEQUENT TO THE DATE OF TERMINATION, OR, IF APPLICABLE,
THE DATE OF EXPIRATION, SHALL NOT BE ELIGIBLE FOR EXEMPTION PURSUANT TO
THIS SECTION.
§ 3. This act shall take effect on the ninetieth day after it shall
have become a law. Effective immediately, the addition, amendment and/or
repeal of any rule or regulation necessary for the implementation of
this act on its effective date are authorized to be made and completed
on or before such effective date.
Assembly Bill A6548 would direct the Urban Development Corporation (Empire State Development) to designate Broadband Opportunity Areas in unserved or underserved parts of New York State. Within these zones, the bill provides for real property tax exemptions for broadband infrastructure projects and establishes a framework to prioritize high-speed, future-proof networks.
MEMO OF SUPPORT:
New York’s rural regions—including the Adirondacks and the broader North Country—continue to face persistent barriers to broadband deployment due to challenging terrain, low population density, and high infrastructure costs. These gaps prevent residents, businesses, schools, and health care providers from fully participating in the modern digital economy.
A6548 provides a targeted, place-based solution. By designating Broadband Opportunity Zones, the bill directly incentivizes private investment and public-private partnerships to expand high-speed broadband service in the areas that need it most.
KEY PROVISIONS THAT BENEFIT RURAL AREAS:
Targeted Incentives for Unserved Areas:
Broadband Opportunity Areas will be designated based on lack of reliable service and income levels, ensuring that low-income rural communities receive focused investment.
Real Property Tax Exemptions:
Broadband providers investing in infrastructure (fiber, towers, conduits, etc.) within these zones will receive property tax relief, helping offset the high cost of rural deployment.
Technology Standards that Favor Long-Term Value:
The bill requires providers to deliver minimum service levels of 100 Mbps download / 20 Mbps upload, with exceptions only via waiver—supporting future-proof connectivity suitable for work, telehealth, education, and economic development.
Alignment with State and Federal Priorities:
This legislation complements efforts under the BEAD program and NYS ConnectALL by ensuring that state tax and development policy directly supports infrastructure buildout in rural regions—without waiting on delayed federal disbursements.
IMPACT FOR THE ADIRONDACKS AND NORTH COUNTRY:
Helps reach thousands of unserved locations across rugged and forested terrain where traditional broadband models fail.
Supports efforts by local and regional economic development entities, such as EDC Warren County, to promote broadband as critical infrastructure.
Builds on the momentum of regional initiatives like the LCLGRPB broadband mapping and planning project.
CONCLUSION:
The North Country Broadband Alliance including the EDC Warren County strongly support A6548 and urge swift passage of this legislation. By establishing Broadband Opportunity Zones, New York will empower rural regions like the Adirondacks and North Country to finally bridge the digital divide. This legislative effort reflects New York's commitment to closing the digital divide by incentivizing broadband expansion in areas that need it most. By offering tax exemptions and establishing clear service standards, the state aims to attract broadband providers to invest in infrastructure that will deliver high-speed internet access to underserved communities.