We’re seeing the issue of property tax increases arise more frequently for cell site Landlords. County tax assessors in California are commonly reassessing property taxes after the installation of a cell tower or cell site antennas on the property. The Property Owner is then held responsible for the increase in property taxes. How should a property owner handle this issue? During lease negotiation, or during a lease buyout negotiation, a property owner can request to change the standard lease language so that tax increases attributable to the presence of the cell site will be paid by the cell tower carrier (Verizon, T-Mobile etc.).