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State Assessed Distributable Property

In Indiana, public utilities and railroads often cross township and county lines. Because of this, the Department is charged with assessing the value of public utilities and railroads. A taxpayer is responsible for completing an annual return including the allocation distribution of the company's investment in the county by township/taxing district and submitting it to the Department by the deadline. Using the self-reported annual report/return, the Department audits a company’s statewide enterprise which includes all operating property that is directly used to deliver the service (state distributable) and personal property. The Department also reviews the self-reported annual return for railroad buildings, improvements, and operating equipment. Upon completion of the audit, the Department notifies the assessor in each county in which the company operates. Local assessing officials assess all real property not directly used to provide the utility service.

The best reference for determining whether the property is state distributable or locally assessed is Book 2 of the Real Property Guidelines. The chapter can be downloaded by clicking the link below.

For specific questions on the statewide distributable property, contact the Department’s utility specialists at (317) 232-3777 or utilities@dlgf.in.gov.

The Department will no longer automatically mail forms and instructional memos to taxpayers as the forms and instructional memos are available online. If you require a hard copy of a form with instructions mailed to you, please contact the utility specialists at utilities@dlgf.in.gov.


Pre-Assessment Railroad and Utility Survey 2024


  1. Gas and Electric
    1. Air Pollution Control A-3
    2. Water Pollution Control A-4

    *refer to #9, General Forms, for other needed forms

  2. Buses
    1. Value of Buses and Tires
    2. Bus Company Instructions - November 15, 2023

    *refer to #9, General Forms, for other needed forms

  3. Pipeline
    1. Pipeline A-6
    2. Pipeline A-7
    3. 2024 Pipeline Gathering Values - February 19, 2024
    4. 2024 Pipeline Transmission Values - February 19, 2024
    5. Pipeline Company Instructions - November 15, 2023

    *refer to #9, General Forms, for other needed forms

  4. Rural Electric Membership Cooperation (REMC)
    1. REMC A-5
    2. Special Instructions for Completing REMC A-5 - November 15, 2023

    *refer to #9, General Forms, for other needed forms

  5. Railroads
    1. Form UD 32
    2. Railroad Information and Instructions - November 15, 2023

    *refer to #9, General Forms, for other needed forms

  6. Telecommunications

    *refer to #9, General Forms, for other needed forms

  7. Water and Sewer
    1. Water Pollution Control A-4

    *refer to #9, General Forms, for other needed forms

  8. Railroad Cars
    1. INTIME Guide (Online Payment Instructions)
    2. Instructions for Completing the Report of Railcar Tax - November 15, 2023
    3. Railcar RC-1 Sample Worksheet - August 24, 2023
    4. Report of Railcar Tax
    5. Electronic Funds Transfer Guide

  9. General Forms
    1. UD-45 Instructions - November 15, 2023
    2. UD-45 A
    3. UD-45 Schedules - November 15, 2023
    4. Distribution Schedule Upload Format - November 15, 2023