State Assessed Property - The Utility Roll

The utility roll is a property tax roll of unique properties assessed by the California State Board of Equalization, not by County Assessors. The California Constitution requires the Board to assess certain forms of real and personal property owned or used by public utilities. These properties include: (1) pipelines, flumes, canals, ditches, and aqueducts lying within two or more counties, and (2), property owned or used by regulated railway, telegraph, or telephone companies, rail car companies operating on railways in the state and companies transmitting or selling gas and electricity.

Sacramento County utility roll parcel numbers all begin with the digits "990," and although utility roll taxes are billed and collected by the counties, county Assessors have no authority over these assessments.

Information pertaining to state assessed properties can be found on the California State Board of Equalization's Property and Special Taxes Department's web site on the State Assessed Properties Division page. Questions and inquiries regarding utility roll assessments, including address change requests, should be directed to the BOE's State Assessed Properties Division at (916) 274-3270.

The Utility Roll of State Assessed Property Frequently Asked Questions and Discussions