Utility and Pipeline Property Types


Utility and pipeline companies use the property type descriptions listed below to report their operating property to the Minnesota Department of Revenue.

These descriptions are necessary so counties can administer the property tax correctly. For example: 

  • Some High Voltage Transmission Lines may affect the Power Line Credit and others may not.
  • Some property is taxed at the local tax rate and other at the countywide average.
  • Structures on owned land are taxed as real property; structures on leased land are treated as personal property.
  • Class rates are different for different types of property. (See Minnesota Statute 273.13)
  • The state general property tax applies to some property types, but not to others. (See Minnesota Statute 275.025)
  • The department recommends the values of some property types to counties, but orders values for others.

Companies need to report their property correctly to the department in order to ensure the correct property tax administration. This means listing differing property types separately even if they are located on the same parcel of land. 


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