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Tax Rates for Utility and Pipeline Property

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Depending on the property type, utility and pipeline operating property is subject to different tax rates, class rates, tax distribution, and other administrative differences.

Structures on owned land are real property assessments. The remaining property types are personal property assessments.

Class Rate

The class rate applied to utility and pipeline property is

1.5% on the first $150,000
2% on the value above $150,000

Note: Other machinery and electric generation machinery that has a class rate of 2%.

This information does not include the state general levy class rate.

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Property Types Taxed at the Local Tax Rate [+]

These property types are taxed at the local tax rate where the property is located.

Property Type Descriptions	Abbreviation	Notes
Electric Transmission Lines 69 kilovolts or more Inside a City or Organized Township	Elec Transm ≥69kV City or Org Twp.	Does not include high voltage transmission lines 100kV or more, over 1,500 feet in length, and built after July 1, 1974.
High Voltage Transmission Lines (200 kilovolts or more) in a City or Organized Township, built after 7/1/1974	Elec Transm ≥200kV City or Org Twp, Built After 7/1/1974	10% of tax revenue funds the utility property tax credit, the remaining funds are distributed according to local tax rates. Land under these power lines may qualify for power line credits.
Personal Property of a Transportation Pipeline	Trans Pipeline	The department certifies these values by order.
Personal Property of a Gas Distribution Utility	Gas Distrib Utility
Personal Property of a Water Utility	Water Utility
Other Machinery	Other Machinery
Electric Generating Machinery	Elec Gen Machinery	Only electric generating machinery is exempt from state general levy. Machinery located at generating plants that is not noted as generating machinery is transmission machinery and must pay the state general tax.
Structure on Owned Land	Structure, Owned Land
Structure on Leased or Unowned Land	Structure, Leased Land

Tax Distribution

Counties distribute the taxes collected for these property types according to local tax rates.

Property Types Taxed at the Countywide Tax Rate [+]

These property types are taxed at the countywide tax rate.

The department certifies these values by order, except Electric Distribution Lines in a City, which are recommended values.

Property Type Descriptions	Abbreviation	Notes
Electric Distribution Lines in a City	Elec Dist Lines City
Electric Distribution Lines Outside of a City	Elec Dist Lines Twp	Does not include electric distribution lines that pay the REA Membership Tax instead of property taxes
Electric Transmission Lines 69 kilovolts or more in an Unorganized Twp	Elec Transm ≥69kV Unorg.	Does not include high voltage transmission lines 100kV or more, over 1,500 feet in length, and built after July 1, 1974.
Electric Transmission Lines under 69 kilovolts	Elec Transm <69kV
High Voltage Transmission Lines (100- 200 kilovolts) in an Unorganized Township, built after 7/1/1974	Elec Transm 100-200kV Unorg, Built After 7/1/1974
High Voltage Transmission Lines (200 kilovolts or more) in an Unorganized Township, built after 7/1/1974	Elec Transm ≥200kV Unorg, Built After 7/1/1974	Land under these power lines may qualify for power line credits.

Tax Distribution

Counties distribute the taxes collected for these electric distribution and transmission lines (excluding high voltage transmission lines)

50% to general revenue fund
50% to general school fund

Counties distribute the taxes collected for high voltage transmission lines

50% to general revenue fund
40% to general school fund
10% to utility property tax fund

Contact Info

Email

Contact form

Phone [+]

651-556-6091
Property Tax Refunds

651-296-3781

Hours [+]

Address [+]

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Last Updated

August 27, 2020