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. Although
Utility Roll taxes are billed and collected by the counties,
County Assessors have no hand in, or authority over, the
creation of the Utility Roll whatsoever. Any problems or
concerns with Utility Roll assessments, including address
change requests, should in most circumstances be made to
the State Board of Equalization's Valuation Division at
(916) 322-2323. Click here
to get more detailed information from the California State
Board of Equalization’s website.
Note: The State Board of Equalization has published a
manual that provides an overview of state assessed property.
It is entitled State Assessment Manual and is available
on-line at: http://www.boe.ca.gov/proptaxes/pdf/StateAssessManual.pdf
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Contacting Us  |
Madera County Assessor's Office
200 W. 4th Street
Madera, CA 93637
Telephone: (559) 675-7710
Fax: (559) 675-7654
Office Hours: 8:00 AM to 5:00 PM
Monday through Friday
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