Operating Property

Operating property, also known as centrally assessed property, generally includes all property operated in connection with any public utility, railroad, or private railcar fleet, located wholly or partially in Idaho.

Online Guide

Online guide for
operating property


Appraisal of
operating property


Reporting of
operating property


Apportionment of
operating property

Final Values

Final operating property value information by county, adopted by the State Board of Equalization.

Preliminary Values

When available, you can review your county’s preliminary value information and ask questions or share comments.


Forms and instructions
for operating property


Guides for operating property
See online guide