New York 2025-2026 Regular Session

New York Senate Bill S07845

Introduced
5/9/25  

Caption

Provides for real property tax exemptions for last mile broadband infrastructure constructed, altered, installed or improved in an area designated a broadband opportunity area.

Impact

If enacted, this bill would facilitate significant changes to property tax exemptions for telecommunications service providers. Specifically, the legislation proposes that any new last-mile broadband infrastructure constructed within these designated opportunity areas would be exempt from real property taxes and special ad valorem levies. This potential tax incentive is geared towards attracting private sector investment in broadband services, addressing connectivity gaps, and ultimately fostering economic development in rural and underserved urban areas.

Summary

Bill S07845 seeks to amend the real property tax law and the urban development corporation act in New York State to establish broadband opportunity areas. It aims to promote the installation and improvement of last-mile broadband infrastructure in areas that currently lack adequate broadband internet access. The introduction of these designated areas is intended to enhance internet connectivity, particularly in underserved or unserved census tracts, thereby improving overall community infrastructure and promoting economic growth.

Contention

While the bill is primarily focused on improving broadband accessibility, there are potential points of contention regarding its implementation. Critics may argue that the designation of broadband opportunity areas could lead to regulatory complexity, particularly concerning local governments' ability to manage and govern these zones. Additionally, there are concerns about ensuring that the services delivered meet specific quality standards, including the speed of internet access that providers must meet to qualify for tax exemptions. Ensuring compliance and maintaining effective oversight over these projects could raise operational challenges for municipalities and state agencies alike.

Companion Bills

NY A06548

Same As Provides for real property tax exemptions for last mile broadband infrastructure constructed, altered, installed or improved in an area designated a broadband opportunity area.

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