Private Railroad Car Program

The Private Railroad Car Tax program values and assesses railroad cars not owned by railroad companies, but operated on railway lines within California. This is the only property tax administered and collected by the State.

• Private Railroad Car Tax Overview
• 2024 Calendar for the Assessment and Collection of Private Railroad Car Tax
• Property Statement Reporting Forms and Instructions
• Recommendation for Assessment of Private Railroad Cars – 2024 (Adopted by the Board on July 23, 2024)
• Private Railroad Tax Rate FY 2024-25