Property Tax Forms

Property Tax

Utilities & Transportation

The Utilities & Transportation Section of the Centrally Assessed Division values public utility property and other energy and transportation properties that operate as a unit across county and/or state lines.

Industries assessed include:

  • Airlines
  • Electric Cooperatives
  • Electric Generation
  • Electric Utilities
  • Gas Utilities
  • Gas Pipelines
  • Ground Access
  • Liquid Pipelines
  • Railroads

Operator Requirements and Resources

Operators of centrally assessed utility and transportation properties must register with the Centrally Assessed Division and file:

  • Annual Property Tax Return (Form PT-40)
  • Annual Property Tax Report (Form PT-41)

These filings are due no later than March 1 each year. Registration, return, and filing forms are available on our Forms page. Once an operator is registered with the Centrally Assessed Division, annual return information can be filed electronically through the Taxpayer Access Point (TAP) system.

For questions or assistance, contact the Centrally Assessed Division:

  • Email: [email protected]
  • Phone: (801) 297-3606
  • Or reach a member of our Utilities & Transportation team through the Centrally Assessed Division Contacts page at the link below.

    Key Resources