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
Public Utility Mass Real Property: 47100
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
- 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.
- 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.
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:
Limitation on exemption
|General municipal taxes||School district taxes||Special ad valorem levies||Special assessments|
|2. Duration||No limit**||No limit**||No limit**||No limit**|
|3. Taxing jurisdiction|
|a. County or county special districts||Ex||NA||Ex||Ex|
|c. Town or town special district||Ex||NA||Ex||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
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
|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)
|Railroad Companies||RPTL 489-dd|
Please send general questions or comments to ORPTS.