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Department of Taxation and Finance

2020 Special Franchise Values- Questions and Answers

Q. In the special franchise values for my municipality, there is a new company listed, but I don’t see one or more of the companies that I had listed last year?

A. This is likely due to a merger among utility companies resulting in a name change. Notably, since last year, the following companies merged into Crown Castle Fiber LLC:

  • Fiber Technologies Networks LLC
  • Lightower Fiber Long Island
  • LI Fiber Exchange Inc.
  • Open Access Acquisition
  • Hudson Valley Datanet LLC (aka Hudson Valley Datanet)

In addition, the following merged into TVC Albany Inc. (a subsidiary of FirstLight Fiber):

  • ION Holdings LLC
  • Finger Lakes Technology Group Inc.

Q. Can ORPTS tell me which school district my special franchise property is in?

A. Unfortunately, ORPTS cannot help you with this. Special franchise is reported to us as bulk property that isn’t assigned to a school district or special districts. You should contact the company directly to identify which school districts are impacted in your municipality.

Q. What is the parcel identification number of my special franchise property?

A. The property in question is mass property, and mass property is treated as having no specific physical location for assessment purposes. The assessor may assign one or more parcel ID numbers for the special franchise property of each company as they see fit. The Tax Department has no role in the assignment of parcel ID numbers.

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