S T A T E   O F   N E W   Y O R K
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                                   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.