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Assessor Manuals, Exemption Administration

Exemption Administration Manual—Part 2: Industrial, Commercial, and Public Service

Section 4.06 - RPTL Section 499-qqqq  (Article 5, Title 5): Mass telecommunication property

Exemption code(s):

Public Utility Mass Real Property: 47100

Related statutes:



Public utility mass real property receiving ceiling values determined by the NYS Office of Real Property Tax Services is exempt from taxation, special ad valorem levies, and special assessments to the extent that its assessed value exceeds the ceiling value. This property is still subject to local assessment

  1. Telephone companies - Public utility mass real property includes all telephone and telegraph lines, conduits, cables, wires, lines, poles, supports and enclosures for electrical conductors located on, above, and below real property which is used in the transmission and distribution of telephone or telegraph service, and electromagnetic voice, video, and data signals. It does not include station connectors. 
  2. Non-telephone companies-  Public utility mass real property shall have the same definition as for telephone companies, but additionally does not include fire and surveillance alarm system property, such property used in the transmission of news wire services, news or entertainment radio, or cable television signals.

Eligibility requirements

Ownership requirements:


Property location requirements:


Property use requirements:

Property must be used for telecommunication purposes. For a description of the types of property eligible for exemption, see the Summary above.

Certification by state or local government:

Ceiling values must be determined annually by the Office of Real Property Tax Services.  The assessment ceiling may not be more than ten percent above or below the assessment that appears on the assessment roll that has a taxable status date two calendar years preceding 2015. Exception to this limitation is made to take into account a change in level of assessment, any additions or retirements to public utility mass real property, and/or any litigation affecting the value or taxable status of the public utility mass real property initiated prior to the enactment of this law

Required construction start date or other time requirement:


Local option


Limitation on exemption

Limitation on exemption by amount, duration, and taxing jurisdiction
  General municipal taxes School district taxes Special ad valorem levies Special assessments
1. Amount Yes* Yes* Yes* Yes*
2. Duration No limit** No limit** No limit** No limit**
3. Taxing jurisdiction
a. County or county special districts Ex NA Ex Ex
b. City Ex NA NA Ex
c. Town or town special district Ex NA Ex Ex
d. Village Ex NA NA Ex
e. School District NA Ex NA NA
Ex-Exempt      Tax-Taxable      NA-Not Applicable

*Exemption amounts are limited to the extent that the locally established assessed value exceeds the ceiling value determined by the Office of Real Property Tax Services.  **The exemption is currently scheduled to sunset on January 1, 2023.

Payments in lieu of taxes

None required.

Calculation of exemption

General municipal and school district taxes:

Locally determined assessed value in excess of ceiling value. Ceiling values are established annually by the Office of Real Property Tax Services.

Special ad valorem levies and special assessments:

See General municipal and school district taxes above

Coding of exemption on assessment roll

Coding of exemption on assessment roll
Code Description of alternative codes possible
47100 Public Utility Mass Real Property

Assessment roll section(s):

RPS Section 6.

Note: These codes should not be used to identify property that is exempt under any of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute that applies.

Filing requirements (owner or occupant of property)


Reporting requirements (assessor)


Similar exemptions

Similar exemptions
Subject Statute
Railroad Companies RPTL 489-dd

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