Educational Resources

Helping clients make informed decisions through education and industry insight.

FAQ

  • A telecommunications property audit identifies and documents taxable assets associated with wireless infrastructure, including towers, antennas, shelters, generators, and supporting equipment.

  • Unlike many forms of business personal property, telecommunications assets require specialized industry knowledge to accurately identify, classify, and value for taxation purposes.

  • Replacement Cost New represents the cost to replace an asset with a comparable new asset, less any applicable depreciation. It is a commonly used approach in telecommunications property valuation.

  • Jurisdictions often seek assistance when conducting tower audits, reviewing assessment methodologies, evaluating complex telecommunications assets, or providing additional support to assessment staff.

  • $1,067,470

  • The range of cell sites varies between 16 and 220, with the average number of sites being 87.

  • Self-support

  • It varies between (one) 1 and (six) 6 carriers with an average number of two (2), however towers may be designed to support five (5) carriers.

  • Yes. As the inspector, estimator and preparer of asset listings, photos, and cost, CRED will also be your advocate in hearings alongside your legal counsel and office staff.

Featured Publications

Wireless Communications: Local Valuation, On-site Inventory, and Replacement Cost New Estimates

Published in Fair & Equitable Magazine (September 2015)

This article explores the challenges assessors face when valuing wireless communications infrastructure and outlines a methodology for conducting on-site inventories and developing accurate Replacement Cost New estimates. The article demonstrates how overlooked assets can significantly impact assessed values and tax revenues.

Download Article

Advancing Replacement Cost New Estimates to Rendered Tax Values

Published in Fair & Equitable Magazine (February 2017)

This article examines depreciation methodologies for telecommunications infrastructure and discusses practical approaches taxing jurisdictions can use to establish fair, consistent, and defensible rendered tax values from Replacement Cost New estimates.

Download Article

Featured Topics

Telecommunications Asset Identification

Understanding which assets are taxable and how they should be classified.

Cell Tower Audits

Best practices for identifying, documenting, and assessing telecommunications infrastructure.

Assessment Support & Training

Resources designed to help assessors and appraisal staff navigate complex valuation challenges.

Replacement Cost New Methodologies

Approaches used to establish accurate and defensible asset values.

Need Guidance on a Specific Valuation Challenge?

Every jurisdiction faces unique circumstances. If you have questions about telecommunications infrastructure valuation, audits, or assessment methodologies, we're here to help.

Contact CRED to start the conversation.

Contact CRED