DirecTV, Inc. v. Town of New Hampton

The plaintiff, DirecTV, Inc. (DirecTV), appeals the decision of the Superior Court ( O'Neill , J.) denying a petition for property tax abatement for the tax years 2007, 2008, and 2009. The property at issue is located in New Hampton and is used by DirecTV as a satellite uplink facility. On appeal, DirecTV argues that the trial court erred when it (1) ruled that satellite antennas *373 and batteries used to provide backup power constitute fixtures, and (2) determined the value of the property. Because we conclude that the antennas and batteries are not fixtures-and, therefore, are not taxable as…