Instructions for Utility Property Record Return
Who must file?
Every company that owns electric, power, gas, water,
transportation, and pipeline property in Minnesota must file
a Utility Property Record Return and certification form
each year.
When is it due?
The return and certification are due by March 31. We may
grant a 15-day filing extension for good cause. (Email your
request for an extension to [email protected].)
If your return is filed on time, you may appeal
administratively to the commissioner. Please see the Utility
and Pipeline Property Taxpayer Appeal Rights Fact Sheet
for more information about appeals.
Note: The return is in spreadsheet format and the
certification form is in PDF format. You must complete
and submit both of them to our office, as instructed below.
How to complete the property record return
Each year, you must report any additions or retirements to
operating property that occurred during the previous
calendar year. Use the “Current Yr. Additions”, “Current
Yr. Retirements,” and “Cost of Pollution Control/Specific
Exemptions” columns to reflect the total cost as of
January 2 of the assessment year.
If the “Current Yr. Total Cost” changed more than 10%
from the “Prior Yr. Cost,” you must explain the change in
the “Company’s Explanation” column.
New Property
A new property is one which is new to your company and
for which you have not reported any previous cost amounts
to the department.
Add new property below your last property record.
You can download and print the certification form at our
website, www.revenue.state.mn.us. (Click Businesses >
Property Tax > Utility Property Tax > Certification by
Utility, Cooperative, or Pipeline Company.)
For new property, complete columns:
 Parcel ID
 County Name
 City/Town Name
 Property Description
 Current Yr. Additions
 Cost of Pollution Control/Specific Exemption (if
applicable)
 Company’s Explanation
Property Record Return
You must include the parcel ID for all property records.
The Property Record Return is used to apportion your
taxable Minnesota value to each parcel in which you have
operating property.
When should new property be added to the
Property Record Return?
Certification Form
You must complete, sign, scan, and email the Certification
by Utility, Cooperative, or Pipeline Company with your
Property Record Return each year.
Each row in the Property Record Return identifies a
property type by parcel. We refer to each row as a record.
Multiple property types on the same parcel should have the
same parcel ID, but will be on different rows (records) on
the return.
In order to properly administer the Power Line Credit,
counties need to know the tax revenue from each
transmission line greater than or equal to 200 kV in a city
or organized township, and each transmission line greater
than or equal to 100 kV in an unorganized township. These
types of transmission lines must be reported on separate
records on the Property Record Return.
You must add property to the property records if the
property was in its permanent location as of January 2 of
the current assessment year.
The property does not have to be “in service” as of January
2 of the assessment year to be included on the property
records.
What are associated charges?
Associated charges can include soft costs of construction
such as legal fees, permits, licensing, etc.
These associated charges should be allocated across the
cost of all property included in a project and added to the
property records with the associated property as it is placed
at its permanent site.
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Instructions for Utility Property Record Return
Retired Property
If you fully retire property in a record, enter “Fully
Retired” in Company’s Explanation, Column N.
Property Record Return by Column
o
Electric Transmission Lines 69kV or more
Inside a City or Organized Township,
abbreviated as Elec Trans ≥ 69kV City or
Org Twp.

Column A: Company ID is the same for every
record on the return.
o
Electric Transmission Lines 69kV or more in
an Unorganized Twp., abbreviated as Elec
Transm ≥69kV Unorg.

Column B: DOR Property ID is unique for each
parcel. If there are multiple property types on one
parcel, those property types should be listed on
separate rows on the Property Record Return, but
will have the same DOR Property ID.
o
High Voltage Transmission Lines (100200kV) in an Unorganized Township, built
after 7/1/1974; abbreviated as Elec Transm
100-200kV Unorg, Built After 7/1/1974.
o
High Voltage Transmission Lines (200kV or
more) in a City or Organized Township, built
after 7/1/1974; abbreviated as Elec Transm ≥
200kV City or Org Twp, Built After 7/1/1974.
o
High Voltage Transmission Lines (200kV or
more) in an Unorganized Township, built
after 7/1/1974; abbreviated as Elec Transm
≥200kV Unorg, Built After 7/1/1974
o
Other Machinery. Note: This includes all
machinery, except electric generation
machinery, which has a separate property
type.
o
Electric Generation Machinery, abbreviated
as Elec Gen Machinery.
o
Structure on Owned Land, abbreviated as
Structure, Owned Land.
o
Structure on Leased or Unowned Land,
abbreviated as Structure, Leased Land.
Note: This includes structures on land that
you do not own, whether or not you lease the
land.
o
Personal Property of a Gas Distribution
Utility, abbreviated as Gas Distrib Utility.
Note: This does not include structures or
machinery, which have separate property
types.
o
Personal Property of a Transportation
Pipeline, abbreviated as Trans Pipeline.
Note: This does not include structures or
machinery, which have separate property
types.


Column C: Parcel ID is the parcel ID or personal
property ID assigned by the county. This is how
the counties will identify where the property is
located. You must use the parcel ID or personal
property ID that was assigned by the county. The
county does not complete this field.
Column D: County Name is the county in which
the property is located.

Column E: City/Town Name is the city or
township in which the property is located.

Column F: Property Name is the company’s
description of the property, making it easier for the
company to identify what the property that is listed
on that record.

Column G: New or Retired identifies if the
property is new (0), retired (2), or pre-existing (1).

Column H: Property Description identifies which
type of property is listed for that record/row. This
is how the counties decide which tax rate to apply,
any applicable credits, the tax lien, etc. If you need
help determining the property description that fits
your property, please contact us and we will help
you. The property types are:
o
Electric Distribution Lines in a City,
abbreviated as Elec Dist Lines City
o
Electric Distribution Lines Outside of a City,
abbreviated as Elec Dist Lines Twp.
o
Electric Transmission Lines under 69kV,
abbreviated as Elec Transm <69kV.
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Instructions for Utility Property Record Return
o
Personal Property of a Water Utility,
abbreviated as Water Utility. Note: This
does not include structures or machinery,
which have separate property types.

Column I: Prior Year Cost is the amount of cost
reported to us at the end of the previous
assessment. This amount includes all operating
property costs. Non-operating property costs are
not included.

Column J: Current Yr. Additions is the amount of
additional property costs for that record that
occurred since the last assessment. You need to
include all operating property costs if the property
is located in its permanent location, even if it is not
currently in service. Non-operating property costs
are not included.



Column K: Current Yr. Retirements is the amount
of any retired property costs for that record that
occurred since the last assessment. Non-operating
property costs are not included.
Column L: Cost of Pollution Control/Specific
Exemption is the amount of any operating property
that is exempt from property tax, including
pollution control property. This amount is
subtracted from the operating property costs and is
not used in the apportionment of the taxable
Minnesota value.
Column M: Current Yr. Total Cost calculates as
follows:
Column I + Column J – Column K – Column L
Column M is the value used to determine the
amount of the taxable Minnesota value attributable
to that record.

Column N: Company’s Explanation. If the
Current Yr. Total Cost changed more than 10%
from the Prior Yr. Cost, you must provide an
explanation for the change. Comments will not
carry forward to the next year.

Column O: County’s Note is for the county to
keep any information they need to make
administration easier. You should also use this to
note any co-owned property. Companies that coown property decide together on how to notify the
county, and include that notification in this column.
How is the certification submitted?
Submit the return in spreadsheet format and the scanned
certification to [email protected]. We will not
accept other formats.
Questions
Email questions to [email protected] or call 651556-6119.
Use of Information
The information requested on this form is used to estimate
your market value. If you do not provide the information,
the Department of Revenue may value your property based
on the best information available.
All information requested on this form is public.
Penalties
Making false statements on this report is against the law.
Minnesota Statutes, section 609.41, states that anyone
giving false information in order to avoid or reduce their
tax obligation is subject to a fine of up to $3,000 and/or one
year in prison.
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