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.
- 2012 Board-Adopted Unitary Values
- 2011 Board-Adopted Unitary Values
- 2010 Board-Adopted Unitary Values
- 2009 Board-Adopted Unitary Values
- 2013 Calendar for the Valuation of Public Utilities and Railroads
- Capitalization Rate Study – 2013
- Condition Percent Good Factors – 2013
- 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
- Obsolescence Guidelines – Telecommunication Properties
- Policy Statement – Classification of Property as Unitary or Nonunitary
- Property Statement Reporting Forms
- Property Statement Reporting Instructions
- RCN Factors – 2013
- Recommendation for Assessment of State-Assessed Property – 2012
- State Assessment Manual, (3-03)
- State Assessee Newsletter
- State Assessee – SBE Number Listing
- Unitary Valuation Methods, Revised March 2003