In Michigan the tower owner would be taxed on the value of the tower and any other personal property like the hut, fencing, antennas/radios in theory. We pay tax on a fiber hut we have on leased/easement property.
On Tue, Mar 18, 2025 at 8:40 PM Brian Webster <i...@wirelessmapping.com> wrote: > In NY if the land is tax exempt then they cannot tax the cell phone tower > or the tower owner. In all my years in wireless there were many cell sites > and towers built on tax exempt lands including the various counties and > towns that would have been the tax assessment authorities. There were many > cell sites built in Church Steeples or even disguise built crosses etc. > > > > Most leases for towers and cell sites usually contain clauses that if > there is any tax assessment increase due to said tower/site. That is a pass > through cost to the entity that leased that land for said site. > > > > As has been mentioned, they are leases on the land. Tax assessments vary > state by state, but if the property is exempt from taxes then the site is > also exempt. The reason why many of these sites were on exempt property, > they were most times exempt from zoning laws as well. > > > > Thank you, > > Brian Webster > > www.wirelessmapping.com > > > > *From:* AF [mailto:af-boun...@af.afmug.com] *On Behalf Of *Adam Moffett > *Sent:* Tuesday, March 18, 2025 2:38 PM > *To:* AnimalFarm Microwave Users Group > *Subject:* [AFMUG] Property Tax > > > > I'm seeing two cell phone towers on land owned by a fire department. The > parcel info shows zero tax because obviously the fire department is tax > exempt, and they do not show a separate parcel for the cell towers. > > > > I know it depends on the local laws, but is it likely the cell phone > companies are getting a free ride on the property tax by placing on tax > exempt property? If that's an avenue for tax avoidance, then I'm all about > it. I'll do it all day long. > > I'm just wondering if anyone has experience with that. Could the tax man > make it some special case where they bill the cell phone company separately? > > > > -Adam > > > -- > AF mailing list > AF@af.afmug.com > http://af.afmug.com/mailman/listinfo/af_af.afmug.com >
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