Arizona Internet Provider Is Telecom Company for Property Taxes

An Arizona-based internet services provider whose telephone services business represents less than 2% of its revenue is a telecommunications company for Arizona property tax purposes, but the provider’s uniformity argument must go to trial, the state tax court said.

Wyyerd Connect, which primarily provides high-speed fiber internet access, also resells phone services to its customers through a separate telecommunications platform for a fee. Relying on a law governing the valuation of telecommunications companies, the Arizona Department of Revenue set Wyyerd’s full cash value for tax years 2024 and 2025 at $46,591,000 and $82,968,000, respectively.

Wyyerd argued that the valuation was ...