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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) as well as 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 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 statewide distributable property, contact the Department’s utility specialist at (317) 232-3765.

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 or Julie Waddell at jwaddell@dlgf.IN.gov.

Utility Information

  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 - February 28, 2018

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

  3. Pipeline
    1. Pipeline A-6
    2. Pipeline A-7
    3. 2019 Pipeline Gathering Values - January 22, 2019
    4. 2019 Pipeline Transmission Values - January 22, 2019
    5. Pipeline Company Instructions - February 28, 2018

    *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 - February 28, 2018

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

  5. Railroads
    1. Form UD 32
    2. Railroad information and instructions - February 28, 2018

    *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. Instructions for Completing the Report of Railcar Tax - February 28, 2018
    2. Railcar RC-1 Sample Worksheet - November 22, 2019
    3. Report of Railcar Tax
    4. Electronic Funds Transfer Guide

  9. General Forms
    1. UD-45 Instructions - February 28, 2018
    2. UD-45 A
    3. UD-45 Schedules - February 28, 2018
    4. Distribution Schedule Upload Format - February 28, 2018