State-Assessed Properties Program
The Board administers the State-Assessed property program and sets market values for public utilities and railroads as defined by the State Constitution. These values are allocated to local jurisdictions for levy and collection of local property taxes.
- 2009 Board-Adopted Unitary Values
- 2008 Board-Adopted Unitary Values
- 2007 Board-Adopted Unitary Values
- 2006 Board-Adopted Unitary Values
- 2009 Calendar for the Valuation of Public Utilities and Railroads
- 2009 Condition Percent Good Factors
- Capitalization Rate Study - March 2008
- Economic Context - 2009
- Guidelines for Property Tax Appeals Division Review and Appeals Conference Process
- Guidelines for Review and Consideration of Unsolicited, Untimely Materials in State-Assessed Property Appeals
- Listing of State Assessees
- Property Statement Reporting Forms
- Property Statement Reporting Instructions
- RCN Factors – 2009
- Recommendation for Assessment of State-Assessed Property - 2008
- State Assessment Manual, (3-03)
- State Assessee Newsletter
- State Assessee - SBE Number Listing
- Unitary Valuation Methods, Revised March 2003

