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    Description: Determination of the fair market value of the operating property of every railroad company doing business in this state as of January 2 of the year in which the valuation is made.
    Law: 1979 Minn. Laws Chap. 303 Art. 7 Sec. 5
    Statute: 270.84
    Agency(ies)/Supplier(s): Minn. Dept. of Revenue
    Due Date: 05/31/2026
    Frequency: Annual
    Subjects: Public Utilities
    Taxation - Property Taxes

    Item(s) Received

    TitlePublisher(s)Publication DateCoverageDate ReceivedReport Link
    Capitalization Rate Study (Final) Minn. Dept. of Revenue May 1, 2025Assessment Year 202505/01/2025 25-0933.pdf
    Capitalization Rate Study (Final) Minn. Dept. of Revenue May 1, 2024Assessment Year 202405/01/2024 24-0820.pdf
    Capitalization Rate Study (Draft) Minn. Dept. of Revenue March 1, 2024Assessment Year 202402/28/2024 24-0402.pdf
    Capitalization Rate Study Minn. Dept. of Revenue May 1, 2023Assessment Year 202308/11/2023 23-1342.pdf
    Capitalization Rate Study Minn. Dept. of Revenue May 23, 2022Assessment Year 202205/25/2022 22-0735.pdf
    Capitalization Rate Study Minn. Dept. of Revenue April 30, 2021Assessment Year 202107/22/2021 21-0674.pdf
    Capitalization Rate Study Minn. Dept. of Revenue April 24, 2020Assessment Year 202006/15/2020 20-0681.pdf
    Capitalization Rate Study Minn. Dept. of Revenue May 13, 2019Assessment Year 201906/14/2019 19-0737.pdf
    Draft 2018 Capitalization Rate Study Minn. Dept. of Revenue April 10, 2018 04/11/2018 18-0439.pdf