Cell Tower & Telecom Property Tax
Cell towers. Small cells. Fiber. DAS systems. Data centers. We fight for accurate valuations.
Telecommunications infrastructure faces aggressive property tax assessments across Texas, as appraisal districts increasingly recognize the high value of tower sites, fiber networks, and wireless infrastructure. Without specialized knowledge of telecom asset valuation, tower companies and network operators frequently overpay on assessments that don't reflect the actual market value of their infrastructure.
Key Assets We Handle
Macro Cell Towers
Monopoles, lattice towers, guyed towers, and rooftop structures supporting wireless antenna arrays
Fiber Networks
Buried and aerial fiber optic cables, conduit, and associated linear telecom infrastructure
Data Centers
Colocation data centers, hyperscale facilities, edge computing nodes, and network equipment
Small Cells & DAS Systems
Small cell nodes, distributed antenna systems, remote radio units, and street-level wireless infrastructure
Central Offices & Switching Facilities
Telecom central offices, switching equipment, and telecommunications hubs
Ground Equipment & Shelters
Base station equipment, equipment shelters, generator systems, and power infrastructure at tower sites
Common Assessment Challenges
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Tower assessments often fail to account for declining tower equipment costs and increasing competition
Small cell and DAS systems are new to tax rolls, leading to inconsistent and often inflated assessments
Fiber networks are valued as linear property across multiple counties with inconsistent methodologies
Data center equipment depreciation is rarely applied at rates matching actual technological obsolescence
Ground lease values may be improperly included in tower assessments rather than properly allocated to land
5G infrastructure is being assessed without established comparable sales or clear valuation precedents
How PTP Helps
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Tower-Specific Valuation Expertise
We understand how to apply cost, income, and market approaches to cell tower sites — including proper treatment of ground lease value and equipment value.
Fiber Linear Property Management
We manage protests across all counties your fiber network traverses, applying consistent methodology to linear telecom infrastructure.
Multi-Carrier Network Analysis
For tower companies with multiple tenants, we analyze the income approach to ensure tenant revenue is not overcapitalized in assessed values.
Small Cell & DAS Analysis
We track emerging assessment practices for small cells and DAS systems, challenging inflated assessments for these newer infrastructure categories.
Data Center Equipment Depreciation
We apply technology-appropriate depreciation to data center equipment, capturing rapid obsolescence that generic schedules miss.