New York identifies telecommunications equipment as real property.

The Supreme Court held in favor of the state. The taxpayer failed to list its communications equipment inventory in detail. This led to the equipment being classified as taxable real property. A state court took this to imply that the equipment fell within the statutory description of being in whole or in part of lines, wires, poles, supports and enclosures for electrical conductors. Finally, the taxpayer’s lease supported the court’s conclusion that the equipment was real property by detailed explanation of the circumstances under which the equipment could be erected. (Voicestream Wireless Corp. v. Assessor of the City of Troy, New York Supreme Court, Dkt. No. 208774, December 23, 2003)

Posted on March 15, 2004