Crown Castle / American Tower / SBA Buyout — Defer the Tax on Your Tower Lease

Typical buyout: 15-25x annual rent. If you collect $2,400/month ($28,800/year), the offer may be $500K-$700K. Lump sum = 30-40% tax year one.

The math — $600K cell tower easement buyout

Crown Castle / American Tower / SBA deal mechanics

1. Easement vs lease character — buyout typically converts month-to-month or annual lease into a perpetual or 99-year easement. Capital gain on sale of partial land interest.
2. §121 primary residence exclusion may apply if billboard is on residence — partial.
3. Revenue share clause buyout — value of give-up should be separately allocated.
4. Multi-carrier subleases — if your tower hosts multiple carriers, valuation premium. Same §453 mechanic.
5. State / local zoning approval affects close timing not §453.

When this fits

• $250K+ buyout (carrier minimum for meaningful §453)
• You don't need lump sum immediately
• Major aggregator (Crown Castle, American Tower, SBA — all have done §453)

How I work

Hans Goldstein, IRC §453 specialist. Pacific Life / Independent Life / USAA Life and other A-rated Fortune 500 carriers — 50 states. Free fit-check.

Find out what your sale is really going to cost you in tax — and what you can do about it

No retainer. The carrier compensates the broker — not you.

Find out what your tax bill actually looks like before you sell — including the parts your CPA may not raise until the return is already being prepared.

Most people find out what they owe after the sale closes, when nothing can be changed. A short conversation now tells you the number, which layers apply to your situation, and which options are still open while the sale is still in front of you.

• What you will actually owe — federal, the 3.8% surtax, recapture and your state
• Which of those layers you can still do something about
• Whether spreading the sale changes the number in your case

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What are you selling? (and roughly what you paid)

Approx. sale $$—Under $500K$500K – $1M$1M – $3M$3M – $10M$10M+

When are you selling?—Within 30 days60–90 days3–6 months6–12 monthsAlready soldJust exploring

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Walk me through my options

Hans Goldstein · 470-329-8049 · Goldstein & Co. LLC · This is an educational conversation, not tax advice. Bring your CPA in before you file.

Educational. Not tax or legal advice. Goldstein & Co. is not affiliated with or endorsed by Crown Castle Inc., American Tower Corp., or SBA Communications.