By Mr. Petruccelli of Boston, petition (accompanied by bill, House, No. 3075) of Anthony Petruccelli and others relative to personal property tax exemptions for telecommunication companies.  Revenue.

The Commonwealth of Massachusetts

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PETITION OF:

Anthony Petruccelli

Thomas M. Menino

Michael Kelleher

Elizabeth A. Malia

Michael F. Rush

Willie Mae Allen

Gloria L. Fox

Martha M. Walz

Barbara A. L'Italien

Ruth B. Balser

Stephen Kulik

Denise Provost

Thomas M. Stanley

Michael E. Festa

Steven J. D'Amico

Anne M. Gobi

Alice K. Wolf

Carl M. Sciortino, Jr.

Joseph R. Driscoll

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In the Year Two Thousand and Seven.

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An Act relative to the taxation of telecommunication companies.

    Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1.  Clause 16(1)(d) of section 5 of chapter 59 of the General Laws, as appearing in the 2004 official version, is hereby amended by inserting after "fifty-two A” the following “,other than a telephone or telegraph corporation,"

SECTION 2.  Clause 16(1)(c) of section 5 of chapter 59 of the General Laws, as so appearing, is hereby amended by inserting after “other than” the following  – “ a telephone or telegraph corporation taxed pursuant to section 52A of chapter 63 of the General Laws ”

SECTION 3.  Clause 16(2) of section 5 of chapter 59 of the General Laws, as so appearing, is hereby amended by inserting after “section thirty of chapter sixty three” the following– “or a telephone or telegraph corporation taxed pursuant to section 52A of chapter 63 of the General Laws, ”

SECTION 4.  Clause 5 of section 18 of said chapter 59, as so appearing, is hereby amended by inserting at the end thereof the following: - Poles, underground conduits, wires and pipes of telecommunications companies laid in or erected upon public or private ways and property shall be assessed to the owners thereof in the towns where laid or erected.  For purposes of this clause, telecommunications companies shall include cable television, internet service, telephone service, data service and any other telecommunications service providers.

SECTION 5.  Section 39 of said chapter 59, as so appearing, is hereby amended by striking the first sentence thereof and inserting the following:- The valuation at which the poles, wires and underground conduits, wires and pipes of all telephone and telegraph companies shall be assessed by the assessors of the respective cities and towns where such property is subject to taxation shall be determined annually by the commissioner of revenue subject to appeal to the appellate tax board, as hereinafter provided.  Other taxable personal property of telephone and telegraph companies shall be valued and assessed by the assessors of the respective cities and towns where such property is subject to taxation, in the same manner as other personal property is valued and assessed under this chapter.  For purposes of sections thirty-nine through forty-two, telephone and telegraph companies shall include only those telecommunications companies which own and operate two-way voice communications service over wires or cables and are subject to rate regulation by the department of telecommunications and energy.  Towers and monopoles used to support machinery and equipment for wireless communications shall not be considered poles under this section and shall be considered part of the real estate subject to valuation and assessment by local assessors.