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DLGF > Assessments > State Assessed Distributable Property State Assessed Distributable Property

Because public utilities and railroads often cross township and county lines, the Department is charged with assessing the value of public utilities and railroads in Indiana. The Department values a company’s entire enterprise statewide and then distributes the assessed value to each county in which the company operates. The distribution is allocated based on a percentage of the company’s total operation in the county by township/taxing district.

Local and state assessing officials work together to assess the property of public utilities and railroads in Indiana. The Department assesses only the property that is directly used to deliver the service(state distributable) and buildings and improvements for railroads. Local assessing officials assess all personal property not directly used to provide the utility service, as well as all land, buildings, and building improvements associated with the public utility.

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 Ms. Keilah K. Folkertsma, the Department’s utility specialist, at (317) 232-3756.

*Effective with the March 1, 2010 assessment, recent changes to IC 6-1.1-8 have retired Form 1 (SF 01882) and Form 1-N (SF 46062) and eliminated the necessity to report personal property at the local level. The property formerly reported on Form 1 and Form 1-N now will be reported in the same manner that state assessed distributable property is reported. It will be allocated to the appropriate taxing unit on schedule H of the UD-45 Annual Report (SF 40408).

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 - January 29, 2010

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

  3. Pipeline
    1. Pipeline A-6
    2. Pipeline A-7
    3. 2013 Pipeline Gathering Values - January 23, 2013
    4. 2013 Pipeline Transmission Values - January 23, 2013
    5. Pipeline Company Instructions - January 29, 2010

    *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 - January 23, 2013

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

  5. Railroads
    1. Form UD 32
    2. Railroad information and instructions - January 23, 2013

    *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 2013 Report of Railcar Tax - February 14, 2013
    2. 2012 Railcar RC-1 Sample Worksheet - March 5, 2012
    3. Instructions for Completing the 2010 Report of Railcar Tax - Spanish Version

  9. General Forms
    1. 2013 UD-45 Instructions - January 23, 2013
    2. UD-45 A
    3. UD-45 Schedule G (replaces old Schedule H)
    4. UD-45 Schedules