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Home My WebLink AboutI - 08 2023 Tentative Telecommunications Ceilings - Roll Section 6 W A Harriman Campus Albany NY 12227│www.tax.ny.gov OFFICE OF REAL PROPERTY TAX SERVICES TIMOTHY J. MAHER Director of Real Property Tax Services TO: Assessors, Mayors, Supervisors and Clerks FROM: Rebecca Bellard SUBJECT: 2023 Tentative Telecommunications Ceilings – Roll Section 6 Enclosed is your municipality’s Notice of Tentative Telecommunications Ceiling for the 2023 assessment roll. The ceiling values therein have already been equalized and represent the maximum taxable assessed value of private mass telecommunications property for each utility company in your municipality. Any assessed value in excess of the assessment ceiling must be granted an exemption (code 47100). If the assessed value already present on the roll does not exceed the assessment ceiling, the property is not eligible for a ceiling exemption and the assessor need not make any adjustment to the roll. The ceilings only pertain to mass telecommunications property (e.g. poles, wires, cables and conduit) that resides on, under, or above private property. Structures, such as cell towers and repeater huts, are not covered by the ceiling program. Companies which have telecommunications property in your municipality, but do not appear on the certificate, have been determined to own no taxable property that is subject to the ceiling. If you choose to adopt the recommended SBLs, please remember to deactivate or otherwise remove the old parcels from the roll. If you have any questions regarding your telecommunications ceiling values or believe any of our determinations to be erroneous, please contact Rebecca Bellard via email at ORPTS.special.franchise@tax.ny.gov. Enclosure cc: County Real Property Tax Directors February 21, 2023 Dated RP650A STATE OF NEW YORK DEPARTMENT OF TAXATION AND FINANCE OFFICE OF REAL PROPERTY TAX SERVICES W.A. Harriman State Campus Albany, NY 12227 (518)474-5711 Town of Cortlandville, Cortland County - 112200 For city and town assessment roll to be filed in 2023 NOTICE OF TENTATIVE TELECOMMUNICATIONS CEILING The New York State Department of Taxation and Finance, Office of Real Property Tax Services, in accordance with Title 5 of Article 4 of the Real Property Tax Law, has determined the tentative telecommunications ceiling for the telecommunications real property of the utility company in each municipality named below in the amount shown opposite the name of the utility. The Commissioner, or his or her duly authorized representative, will conduct a hearing at the Department of Taxation and Finance office in the City of Albany on the day indicated above as the "Hearing Date" to hear any complaints concerning these ceilings. In order for a complaint to be considered, a complainant must: (1) Specify its objections to the tentative telecommunications ceiling on Form RP-7143 available from the Office of Real Property Tax Services. (2) Serve its complaint to the Commissioner at least ten (10) days prior to the hearing date. Service may be made in person or by mail. (3) Serve a copy of the complaint upon the appropriate utility company at least ten (10) days prior to the hearing date. (4) File with the Commissioner on or before the hearing date an affidavit stating in substance that the copy required in step 3 above has been served by the required date. April 14, 2023 at 10:00 am CR 219B, Bldg 9, 2nd Floor WA Harriman State Campus Albany, New York Hearing Date and Location: Town of Cortlandville, Cortland County Tentative Ceiling Tentative 80.00Equalization Rate: Ceiling Number AT&T Communications Inc St. Louis, MO 63101 1010 Pine St9E-L-01 Village of Homer $ 1,724 Town Outside Villages $ 12,729 Total Town:Total Town: 601700-1122 $ 14,453 Verizon New York, Inc. P.O. Box 521807 Longwood, FL 32752 Village of Homer $ 5,111 Village of Mc Graw $ 33,987 Town Outside Villages $ 516,029 Total Town:Total Town: 631900-1122 $ 555,127 Sprint Communications Company P.O. Box 85022 Bellevue, WA 98015 Village of Homer $ 1,506 Town Outside Villages $ 8,872 Total Town:Total Town: 746120-1122 $ 10,378 Page 1T-23-0320 February 21, 2023 RP650A STATE OF NEW YORK DEPARTMENT OF TAXATION AND FINANCE OFFICE OF REAL PROPERTY TAX SERVICES W.A. Harriman State Campus Albany, NY 12227 (518)474-5711 For city and town assessment roll to be filed in 2023 NOTICE OF TENTATIVE TELECOMMUNICATIONS CEILING Note: The amounts of the telecommunications ceilings set forth in this notice are "tentative" and must not be applied to the final assessment roll. The final ceilings for use on the assessment roll will be transmitted at a later date. $579,958Grand TotalGrand Total Edward Martorana Valuation Services Bureau Page 2T-23-0320 February 21, 2023 Dated STATE OF NEW YORK DEPARTMENT OF TAXATION AND FINANCE OFFICE OF REAL PROPERTY TAX SERVICES W.A. Harriman State Campus Albany, NY 12227 (518)474-5711 Recommended School District Apportionment Muni Code 112200 Town of Cortlandville Village SWIS Code 112201 Village of Homer, Town of Cortlandville Company 601700 AT&T Communications Inc Factor Apportionment Assessed Value 2023 Apportioned 2023 Roll SBL School District Recommended Roll Section . 6 1.00000 1,724622.001-0000-601.700-1881 113001 1,724Total of Apportioned Values = Company 631900 Verizon New York, Inc. Factor Apportionment Assessed Value 2023 Apportioned 2023 Roll SBL School District Recommended Roll Section . 6 1.00000 5,111622.001-0000-631.900-1881 113001 5,111Total of Apportioned Values = Company 746120 Sprint Communications Company Factor Apportionment Assessed Value 2023 Apportioned 2023 Roll SBL School District Recommended Roll Section . 6 1.00000 1,506622.001-0000-746.120-1881 113001 1,506Total of Apportioned Values = Village SWIS Code 112203 Village of Mc Graw, Town of Cortlandville Company 631900 Verizon New York, Inc. Factor Apportionment Assessed Value 2023 Apportioned 2023 Roll SBL School District Recommended Roll Section . 6 1.00000 33,987622.003-0000-631.900-1881 112204 33,987Total of Apportioned Values = Village SWIS Code 112289 Town of Cortlandville, Outside Villages Company 601700 AT&T Communications Inc Factor Apportionment Assessed Value 2023 Apportioned 2023 Roll SBL School District Recommended Roll Section . 6 .403600 5,137622.089-0000-601.700-1881 110200 6 .128500 1,636622.089-0000-601.700-1882 112204 6 .422700 5,381622.089-0000-601.700-1883 113001 6 .045200 575622.089-0000-601.700-1884 502401 12,729Total of Apportioned Values = Company 631900 Verizon New York, Inc. Factor Apportionment Assessed Value 2023 Apportioned 2023 Roll SBL School District Recommended Roll Section . 6 .403600 208,269622.089-0000-631.900-1881 110200 6 .128500 66,310622.089-0000-631.900-1882 112204 6 .422700 218,125622.089-0000-631.900-1883 113001 6 .045200 23,325622.089-0000-631.900-1884 502401 516,029Total of Apportioned Values = Company 746120 Sprint Communications Company Factor Apportionment Assessed Value 2023 Apportioned 2023 Roll SBL School District Recommended Roll Section . ceilingcalcsummary.frx February 21, 2023 Dated STATE OF NEW YORK DEPARTMENT OF TAXATION AND FINANCE OFFICE OF REAL PROPERTY TAX SERVICES W.A. Harriman State Campus Albany, NY 12227 (518)474-5711 Recommended School District Apportionment Muni Code 112200 Town of Cortlandville Village SWIS Code 112289 Town of Cortlandville, Outside Villages Company 746120 Sprint Communications Company Factor Apportionment Assessed Value 2023 Apportioned 2023 Roll SBL School District Recommended Roll Section . 6 .403600 3,581622.089-0000-746.120-1881 110200 6 .128500 1,140622.089-0000-746.120-1882 112204 6 .422700 3,750622.089-0000-746.120-1883 113001 6 .045200 401622.089-0000-746.120-1884 502401 8,872Total of Apportioned Values = ceilingcalcsummary.frx