Railroad & Public Utility Taxes

About Railroad & Public Utility Taxes

Utility and transportation property tax is based on an assessment made by the Office of State Assessed Properties, a division of the State Comptroller of the Treasury. Properties assessed include real property within the State and all personal property used and/or leased by railroads, public utility, or transportation companies. Taxes are assessed on the following types of property:

  • Cellular
  • Commercial Air Carrier
  • Electric Light
  • Express
  • Freight / Private Car
  • Gas
  • Motor Bus and/or Truck
  • Pipeline
  • Power
  • Railroad
  • Street Car
  • Taxicab / Transit / Limousine
  • Telephone
  • Water and/or Sewerage
  • Water Transportation Carrier


Send questions regarding assessments to the Tennessee Comptroller of the Treasury, Office of State Assessed Properties by email.