Property Valued by the State
(Centrally Assessed Property)

Property valued by the state (centrally assessed property) includes those companies or industries for which the Property Tax Administrator is statutorily responsible for determining the taxable value. The taxable value is determined as of January 1, each year. Centrally assessed property includes public service entities, railroad companies, air carriers, and car line companies.

Public Service Entities and Railroads

• Certified Value Distributions by County
   
• Calendar for Public Service Entities and Railroads
   
• Forms - Public Service Entities (Form 43) and Railroads (Form 41)
   
• Property Valued by the State Regulations  [html]  [pdf]

Air Carriers and Car Line Companies

• Air Carrier and Car Line Tax Distributions to Counties
   
• Forms - Air Carriers (Form 40) and Private Car Line Companies (Form 44)
   
• Calendar for Air Carriers and Car Line Companies