Amateur radio repeaters

From the 2024 DOR Tax Exemption Study

82.29A.138 - Amateur radio repeaters Description Owners of amateur radio repeaters (transmission facilities to extend the range of radio signals) which are located on leased public property are exempt from leasehold excise tax. These facilities must be available to public agencies that are qualified responders for use in emergency communications. Purpose To increase the availability of emergency communication equipment used by public agencies in the event of an emergency. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.014 $0.015 $0.016 $0.018 Local Taxes $0.012 $0.013 $0.014 $0.016 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.011 $0.016 $0.018 Local Taxes $0.000 $0.010 $0.014 $0.016 Assumptions - This repeal takes effect July 1, 2024, and impacts nine months of collections in fiscal year 2025. - Growth rate mirrors past growth rate of rental collections. Data Sources - Department of Natural Resources, Leasehold data Additional Additional Information Information Category: Individuals Year Enacted: 2007 Primary Bene