NY A10182

Amends Real Property Tax Law Section 102 to clarify that telecommunications equipment owned by non-telephone companies is exempt from real property taxation when used for transmission and switching of electromagnetic voice, video, and data signals between separate entities.

Excludes from the exemption: station connections, fire and surveillance alarm systems, news wire service property, and news or entertainment radio/television/cable signals transmitted to the public.

Creates new exemption category (E) for non-telephone company property used in commercial mobile radio service or mobile internet access service transmission, except for fiber optic cables, towers, permanently affixed steel rooftop structures, and walk-in shelters.

Takes effect immediately and applies to all assessments that have not become final as of the effective date, including assessments for which no complaint has been filed under Real Property Tax Law Section 524.