Harrison County supervisors deny T‑Mobile appeal after company fails to provide parcel‑level equipment records

Harrison County supervisors voted at a county hearing to deny T‑Mobile’s appeal of property valuations and broadband‑exemption claims for multiple cell‑site parcels after hearing that T‑Mobile had not provided parcel‑level equipment descriptions or allowed site inspections.

The decision followed testimony from Harrison County Tax Assessor Paula Wagner and technical experts from Cell Tower Solutions (CTS), who told the board that T‑Mobile’s annual renditions list only generic categories such as “cellular equipment” and lack the detailed, site‑specific inventories the assessor said state law requires.

Wagner said the renditions the county has received “state just cellular equipment. And that is not telling us a whole lot.” She told the board the assessor’s office had repeatedly requested detailed listings and that T‑Mobile’s filings did not identify equipment by parcel, year placed in service, or the categories the state requires for depreciation and assessment.

T‑Mobile legal counsel on the record acknowledged the…