Provides real property tax exemptions for last mile broadband infrastructure in designated broadband opportunity areas.

This bill amends the New York State Urban Development Corporation Act and the real property tax law to establish real property tax exemptions for last mile broadband infrastructure in areas designated as 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.

Provides real property tax exemptions for last mile broadband infrastructure in designated broadband opportunity areas.

This bill amends the New York State Urban Development Corporation Act and the real property tax law to establish real property tax exemptions for last mile broadband infrastructure in areas designated as 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.