I was a Deputy Tax Assessor in Los Angeles and Nevada Counties in
California. It is my opinion that your tower is personal property. As
someone who has been involved in many real estate transactions, I have
never seen an amateur radio tower be included in the sale as part of the
real property (a slight distinction from real estate).
You should tell the assessor that towers are typically moved with the owner
as they are personal property. In addition, if they are going to assess at
fair market value, why is the assessor using the cost approach? The answer
is, because she knows full well that a tower adds nothing to the market
value of the property. The tower would have no value to someone who is not
licensed (your typical buyer). Ask her to prove the value based upon
comparable sales. That is, a house (of similar size, quality, etc.) with a
tower compared to a house without a tower. She will not have that data.
It simply does not exist. So, to sum it up, your tower adds nothing to the
fair market value and should not be assessed.
I would also mention PRB-4 and that you are licensed by a federal agency.
If none of that works, I would appeal her decision to whatever appeals
board there may be. I would also consider discussing the matter with the
local newspaper. It might make some interesting press. Especially if the
assessor is an elected position.
I have also been active in the community. I have been the head of
ARES/RACES, on the Planning Commission, on the Building Code Board, Fire
Code Board, School Board, Rotary and many others just so things like this
don't happen in our area. Amateur Radio is a resource and should be
treated that way by the local government officials! Good luck to you.
Jim Heath, KB6SX
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