Wisconsin Senate Bill 45 was signed into law as Wisconsin Act 15 earlier this month and includes a new state law regarding property taxation of telecom towers, which affects telecommunications/broadband operators in Wisconsin. Wisconsin Act 15 helps clear up confusion stemming from Wisconsin Act 12. Wisconsin Act 12 passed in June 2023 and repealed the personal property tax in Wisconsin, effective January 2024. However, municipalities had inconsistent treatment of towers as taxable real property vs exempt personal property. We now have clarity with Wisconsin Act 15:
Effective January 1, 2026, radio, cellular, and telecommunications towers used exclusively to support telecom equipment or digital broadcasting will be exempt from Wisconsin property tax.
Beginning January 1, 2027, the exemption expands to cover towers used by telephone companies.
Why It Matters for Your Business
The law removes both real and personal property taxes on qualifying towers, leaving only the land under the tower subject to property tax. This means significant tax relief and reduces the financial burden of infrastructure investments.
For telecommunications and broadband providers in Wisconsin this is a prime opportunity to reassess holdings, refine tax planning, and shift resources towards growth.
What You Should Do Now
- Review tower ownership and classification by January 1, 2026 to see which facilities qualify for the new exemption.
- Update lease agreements and financial projections—the anticipated tax reduction could alter cash-flow models and ROI timelines.
- Hang on until 2027 if you’re a telephone company: the expanded exemption then offers broader coverage.
- Track local reassessments and appeals: with many pending due to earlier ambiguity with the property tax law, ensure your holdings are reclassified as soon as the exemption applies.
Our Telecommunications team at Olsen Thielen can support you in reviewing exemption eligibility, updating tax filings, and revising financial forecasts. Contact us for more information or assistance.