Exempts equipment for commercial mobile radio service or mobile internet access service from real property tax.
New York A03804 amends the real property tax law to exclude equipment used for the transmission and switching of radio signals for commercial mobile radio service or mobile internet access service from being considered real property subject to real property tax. This change applies to assessments that have not become final by chapter 416 of the laws of 1987. The bill aims to correct a misinterpretation of previous laws regarding telecommunications equipment.
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