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Last Updated: 1/3/2018

Property Type Descriptions

​Utility and pipeline companies use the property type descriptions listed below to report their operating property to the Minnesota Department of Revenue. (For more information, see Utility and Pipeline Property Types.) 

Electric Distribution Lines

Electric Distribution Lines.jpg 

Distribution lines are used to distribute electricity to the end user or customer. Property Type descriptions for distribution lines are:

  • Electric Distribution Lines in a City
  • Electric Distribution Lines Outside of a City

Electric Transmission Lines

Electric Transmission Lines.jpg 

Transmission lines operate at relatively high voltages, from 69 kV up to 765 kV, and are used to transmit large quantities of electricity over long distances. Property type descriptions for transmission lines are:

  • Electric Transmission Lines under 69kV
  • Electric Transmission Lines 69kV or more Inside a City or Organized Township
  • Electric Transmission Lines 69kV or more in an Unorganized Township
  • High Voltage Transmission Lines (200kV or more) in a City or Organized Township, built after July 1, 1974
  • High Voltage Transmission Lines (100-200kV) in an Unorganized Township, built after July 1, 1974
  • High Voltage Transmission Lines (200kV or more) in an Unorganized Township, built after July 1, 1974

Structures

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Structures include all buildings, structures, and other improvements or fixtures on land. Property type descriptions for structures are:

  • Structures on owned land are those structures on land that you own
  • Structures on leased land are those structures on land that you lease or have a right to 

Machinery 

Machinery includes tools, implements, and other equipment. Examples include, but are not limited to:

  • transforming, conversion, and switching equipment
  • station equipment
  • engines, motors, pumps and other pumping equipment
  • compressor station equipment
  • meters, gauges, and other equipment used to measure and regulate natural gas
  • power plant equipment
  • engines and engine driven generators 

Property type descriptions for machinery (illustrated below) are:

  • Machinery (used for machinery that does not generate electricity)
  • Electric generation machinery
Machinery.jpgElectric Generation Machinery.jpg 

Machinery                                                                                         Electric Generation Machinery 

Other Personal Property

Other Personal Property.jpg 

Other personal property is operating property that is neither a structure nor machinery. Property type descriptions for this property are: 

  • Personal Property of a Transportation Pipeline, such as line pipe
  • Personal Property of a Gas Distribution Utility, such as pipe and fittings
  • Personal Property of a Water Utility, such as pipe