ALBANY – Fiber optic cable is fundamentally different from lines carrying traditional commodities, and New York state property tax assessments on power, natural gas and water piping do not apply, a state appeals court has ruled.
The unanimous decision by the Appellate Division, Third Department, overturned a trial-level judge, who in 2015 had sided with seven municipalities in northeastern New York and their tax assessments on the installations of fiber optic cable made by Level 3 Communications on private rights-of-way.The case turned on whether Real Property Tax Law §102(12)(f), which defines “equipment for the distribution of heat, light, power, gases and liquids” as eligible for property tax assessments, applies to fiber optic cable.
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