Negotiating Cell Site Lease Language - Real Estate Taxes

If you have been approached by a carrier such as Verizon, T-Mobile, Cingular, or Sprint Nextel to lease your property, one of the most important provisions of the cell site lease is with respect to real property taxes and the impact that a cell tower may have on the real property estate of a landowner’s property. It is important to note that the ability to negotiate favorable tax language in a cell tower lease may have a significant impact on the revenue that a landowner can expect to see during the term of the cell tower lease.

With this in mind, some of the questions that a landowner should consider when negotiating tax language in a cell site lease are as follows:

  1. Who should be responsible for personal property taxes and real property taxes on the property?
  2. How and when should taxes be paid?
  3. What if real estate taxes increase during the term of the Agreement?
  4. How can a landowner demonstrate a tax increase due to a cell tower installation?
  5. What if either party chooses to contest a tax obligation? Can payments be withheld?

These are just some of the questions that a landowner must consider when negotiating tax language in a cell site lease.

Cell Tower Attorney has experience in negotiating these and other similar provisions directly with cell site carriers and cell tower companies. We can assist you in negotiating equitable terms and conditions that preserve the revenue generated from the cell site lease as well as protect your existing and future rights and obligations as they apply to the cell site tenant on your property.

If you have any questions or concerns regarding tax language in a cell site lease, please consider contacting us for assistance.

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