December 1, 2025
To: Local Assessors
The Wisconsin Department of Revenue (DOR), State and Local Finance Division informed you on
November 12 about the recent purchase of state-assessed towers by Array Digital Infrastructure Towers. In result, these towers are now subject to local assessment as of January 1, 2026.
We are following up to that communication with additional information on your required next steps.
Local Assessor – Next Steps:
- Review
November 12 DOR communication
- Local assessors need to review the list of towers
US Cellular – Array Digital Infrastructure Towers Local Assessment – to determine if they are located in their municipality
- If a tower is located in your municipality:
- Determine whether the towers are personal property or real estate
- Follow
Act 12 tower assessment guidance sent in 2024 and Chapter 18 of the Wisconsin Property Assessment Manual
-
Tower is exempt – if you determine it is:
- Personal property – the tower is exempt per 2023 Act 12
- Real property – if the tower qualifies for exemption under
2025 Act 15 starting January 1, 2026. Note: A taxpayer must submit an exemption request for real property to be eligible for this exemption.
-
Tower is taxable – if either apply:
- It does not meet the exemption provided in
2025 Act 15
- You did not receive an exemption request for real property from the taxpayer
Questions?
- Tower company information – contact Array Digital
- Keith Fuqua – keith.fuqua@kroll.com
- Kyle Nelson – kyle.nelson@kroll.com
- Contact DOR
- Shift to local assessment – mfgtelco@wisconsin.gov
- Exemption information – bapdor@wisconsin.gov