Utility / Unitary 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:
  • Pipelines
  • Flumes
  • Canals
  • Ditches and aqueducts lying within two or more counties
  • Property owned or used by regulated railway, telegraph, or telephone companies,
  • Rail car companies operating on railways in California
  • Companies transmitting or selling gas or electricity
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