State Assessed Property Appeals

In accordance with Article XIII, section 19 of the California Constitution, the Board of Equalization assesses certain public utility and other properties, specified below, and allocates the assessed values among the counties where the properties are physically located. Each county taxes the allocated value of state-assessed properties at the same rate as locally assessed properties.

State-assessed properties include:

  • Pipelines, flumes, canals, ditches, and aqueducts lying within two or more counties and
  • Property (except franchises) owned or used by regulated railway, telegraph, or telephone companies; railroad car companies operating on railways in the state; and companies transmitting or selling gas or electricity.