I'm curious if anyone else has an answer on this? I imagine it comes down to whether the locality considers an enclosure real property and whether they have a minimum square footage, but I'm curious about anecdotal stuff as well.
I now understand we'll pay the tangible/personal property tax in jurisdictions where that exists, but specifically I'm wondering about whether a cabinet affects real property tax. The ones I have done in the past have not been an issue, but we're looking at doing more of them and in areas that are new for us. -Adam ________________________________ From: Adam Moffett Sent: Wednesday, March 19, 2025 12:03 PM To: af@af.afmug.com Subject: Re: [AFMUG] Property Tax A related question on property tax: Has anyone ever had the tax man hit you for a cabinet on a concrete pad? It has been suggested to me that a cabinet might not attract as much attention from an assessor as a building. -Adam ________________________________ From: Adam Moffett <dmmoff...@gmail.com> Sent: Wednesday, March 19, 2025 10:26 AM To: af@af.afmug.com <af@af.afmug.com> Subject: Re: [AFMUG] Property Tax Ah...."personal property tax". A new vocabulary word for me, and that has clarified the question greatly. Also called "Tangible Personal Property" tax or "Business Personal Property" tax. New York State is on a short list of states that don't have this type of tax so I was not familiar with it. If I build a tower on leased land in NY it will count as a permanent improvement to the underlying land, so the property owner sees the tax increase and that has to be built into the rent negotiation. Delaware, Hawaii, Illinois, Iowa, New York, Ohio, and Pennsylvania don't have a TPP or BPP. Minnesota, New Hampshire, New Jersey, North Dakota, and South Dakota only have them on select industries. NJ, for example, only has it on petroleum refining and on the LEC. Sucks to be Verizon in NJ. The rest of the states have more general TPP or BPP. This affects site acquisition in different states. Thanks for feedback, everyone. -Adam ________________________________ From: AF on behalf of Tushar Patel Sent: Tuesday, March 18, 2025 7:37 PM To: af@af.afmug.com Cc: af@af.afmug.com Subject: Re: [AFMUG] Property Tax In Texas we get personal property tax on the assets. So, cell tower is an asset so in Texas, I should say a few counties we are in we get tax bill for it. Tushar On Mar 18, 2025, at 1:39 PM, Adam Moffett <dmmoff...@gmail.com> wrote: 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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