The University may charge a fee (site license fee) to allow cell phone companies to operate antenna facilities (cell phone towers) on the University’s property. If the University does not own the cell phone towers, instead the University only leases the roof space or ground space for the cell phone companies to install and maintain their cell phone towers, then the leases are real property leases and are exempt from UBIT. On the other hand, if the University owns the cell phone towers and leases them to the cell phone companies, the leases are personal property leases and are subject to UBIT. (PLR 200104031).
