The Second Department, applying principles of statutory interpretation, determined that cell phone system equipment owned by T-Mobile was taxable under provisions of the Real Property Tax Law:
… T-Mobile’s fiber optic, T-1, and coaxial cables, as well as the connections between T-Mobile’s equipment and that of the local exchange carrier, are “lines” or “wires” within the meaning of RPTL 102(12)(i) and, thus, are taxable real property.
… [S]ince T-Mobile’s base transceiver station cabinets contain, among other things, primary and battery backup power systems and equipment for “[m]odify[ing] and retransmit[ting] . . . radio signals for landline retransmission via separate electrical conductors or fiber optics,” they can properly be characterized as “inclosures for electrical conductors” within the meaning of RPTL 102(12)(i).
Likewise, while T-Mobile’s rooftop antennas, which are flat and four to five feet in both length and width, cannot be characterized as “poles” within the ordinary understanding of that term, they can be properly characterized as “inclosures for electrical conductors” inasmuch as they are a part to the base transceiver station cabinet.
Further, the contention of the School District and the City that T-Mobile’s rooftop antennas can also be taxed as fixtures pursuant to RPTL 102(12)(b) is correct. Matter of T-Mobile Northeast, LLC v DeBellis, 2016 NY Slip Op 07031, 2nd Dept 10-26-16
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