Centrally Assessed Property

Centrally Assessed Payments in Lieu of Tax (PILOT) are paid at the state level and distributed to the counties through the State Treasurer’s office.  Taxes for the following can be processed through ND TAP:

• Air transportation
• Electric Generation and Distribution

The following Centrally Assessed taxes are administered by the counties in which a company's operative property lies:

• Electric & Gas
• Pipelines
• Railroads
• Wind farms
   

The counties determine the tax due for each property and collect the tax.

• County, City, District & Township Information

• Application for Centrally Assessed Property Tax

• Centrally Assessed - ND TAP Instructions

The below resources are for reporting on property which is centrally assessed.