November 12, 2025

To: Local Assessors

The Wisconsin Department of Revenue (DOR), State and Local Finance Division was recently informed of a telecom sale where a tower company acquired a large number of state-assessed towers. Per DOR guidance, "tower companies" or towers owned by a tower company, are not state assessed. 

Details

• Roughly 600 towers previously owned by US Cellular are now owned by Array Digital Infrastructure
• DOR determined that Array Digital Infrastructure is a tower company and does not qualify as a state-assessed telco. This means:
• DOR will no longer assess the acquired towers
• These towers are now subject to local property tax and must be locally assessed

Next steps

• US Cellular – Array Digital Infrastructure Towers Local Assessment – check the list of recently acquired tower locations to see if any of the towers are located in your municipality
• Previous guidance – read our guidance on tower assessment or exemption guidance for the 2026 assessment year
• Chapter 18  – review Chapter 18 of the Wisconsin Property Assessment Manual information

Questions?