T-Mobile Northeast, LLC v. DeBellis

December 13, 2018 by Justia

The Court of Appeals affirmed the order of the Appellate Division determining that certain telecommunications equipment was taxable property pursuant to N.Y. Real Prop. Tax Law (RPTL) 102(12)(i), holding that the Appellate Division properly found that the equipment was taxable under the statute.The equipment at issue was certain large cellular data transmission equipment owed by T-Mobile Northeast, LLC and mounted to the exterior of buildings throughout T-Mobile’s service area in Mount Vernon. T-Mobile brought this hybrid declaratory judgment action and N.Y. C.P.L.R. 78 proceeding seeking a declaration that the property was not taxable. Supreme Court dismissed the proceeding, holding that the property was taxable under the RPTL. The Appellate Division affirmed. The Court of Appeals affirmed, holding that T-Mobile’s arguments on appeal lacked merit. View "T-Mobile Northeast, LLC v. DeBellis" on Justia Law