Telecom Tax Ceilings in NYS – Inventory Filing Deadline Is April 30, 2019

Contact: David Bronston and Douglas Dimitroff and Craig Leslie, Phillips Lytle
Posted May 1, 2019

Further to our client alert from January, regarding the Court of Appeals’ decision in the T-Mobile case, it has come to our attention that the NYS Office of Real Property Tax Services (ORPTS) has begun to issue telecom ceiling determinations which include certain telecom assets (including fiber) that are now considered taxable real property as a result of that decision. ORPTS has also notified some telecom companies doing business in New York State that it now considers it mandatory to provide inventory reporting concerning both telecom assets located on public property and private property, and has sent some companies requests for inventory reports seeking details concerning their fiber, poles and conduits located on private property.

View entire alert here.