Great question. While I live in NY- I haven’t researched tax law related to cell towers here. Nonetheless, I would anticipate that the landowner may be on the hook for the real property taxes related to the tower. It is possible that towers in NY are treated as personal property, so there may not be additional real property taxes levied on the property for the tower. Any personal property taxes would likely be sent to the tower owner directly. You might consider contacting your local township tax assessor (without telling them your name or property location) and asking how towers are treated from a tax standpoint.