New York Assembly Bill A03804

New York 2025-2026 Regular Session

• Introduced: 1/30/25
• Refer: 1/30/25
• Refer: 1/7/26

Caption

Provides that all equipment used for the transmission and switching of radio signals for the provision of commercial mobile radio service or mobile internet access service no longer constitutes real property subject to the real property tax law.

Summary

A03804 would amend New York’s real property tax law to clarify that certain telecommunications infrastructure used to transmit and switch electromagnetic voice, video, and data signals is not treated as taxable real property in the same way as fixtures or other real property. The bill creates the “Broadband Investment Tax Stabilization (BITS) act” and states that equipment used for these functions, including equipment associated with commercial mobile radio service and mobile internet access service, should no longer be subject to real property taxation when owned by entities other than a telephone company. The measure specifically revises the statutory definition of taxable property to exclude a range of lines, wires, poles, supports, enclosures, and related equipment used for signal transmission and switching, while preserving existing exclusions for certain categories such as station connections, fire and surveillance alarm systems, news wire services, and broadcast/cable transmission equipment. It also limits taxation of certain wireless infrastructure, with exceptions carved out for fiber optic cables, towers, permanently affixed steel rooftop structures, and walk-in shelters. The bill applies immediately and retroactively to assessments that are not yet final.

Impact

If enacted, the bill would narrow the scope of real property subject to local property taxation by removing specified broadband and wireless telecommunications equipment from the tax base. This would affect assessment practices under the real property tax law, likely reducing taxable valuations for affected telecommunications providers and potentially lowering local property tax revenues tied to that infrastructure. It also expressly applies to nonfinal assessments, which could affect pending tax disputes and assessments already in process.

Sentiment

The available context suggests the bill is framed positively as a corrective and clarifying measure intended to restore a prior understanding of the law and support broadband investment. The bill’s title and findings emphasize tax stabilization and infrastructure investment, indicating a generally pro-industry and pro-expansion posture. No committee transcript or vote record is provided, so there is no direct evidence of opposition or support from recorded debate, but the text itself signals legislative intent to favor telecommunications deployment.

Contention

The main point of contention is likely the tax treatment of telecommunications infrastructure: supporters would view the bill as preventing overtaxation of broadband and wireless equipment and encouraging network investment, while opponents may argue it would erode the local property tax base and shift costs to other taxpayers. Another likely dispute concerns the breadth of the exclusions, especially the retroactive application to nonfinal assessments and the specific carve-outs for certain wireless facilities, which may raise questions about which assets remain taxable and which do not.