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Public Service Branch

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​Public Service Companies and Central Assessed Companies are assessed annually by the Department of Revenue.

​Public Service Companies include:​

  • ​commercial solar electric generators

  • commercial wind and hydro electric generators

  • crude oil and refined products transmission

  • electric distributors

  • gas distributors

  • gas pipelines

  • gas transmission

  • gas utilities

  • interstate and intrastate railroads

  • LNG transmission

  • passenger and freight air carriers

  • power generators

  • privately owned water and sewer companies

  • railroad car lines

  • rural electric co-ops

​Centrally Assessed Companies​ include:​


  • commercial watercraft (boats and barges)

  • communication service providers & multichannel video programming service providers

  • distilled spirits in bonded warehouses

  • domestic life insurance

  • domestic or foreign savings and loan institutions

  • electric plant boards

  • financial institutions (banks) deposit tax

  • privately owned contained solid waste landfills (beginning in 2017)

  • property owned by the Tennessee Valley Authority

All Public Service Branch forms can be found at the bottom of the page.


Annual Filing Deadlines
January 31st
  • Domestic Savings and Loan – Form 62A600
  • Foreign Savings and Loan – Form 62A601-P​​
February 1st
  • Distilled Spirits in Bonded Warehouses – Form 61A508 (S1-S6)​ / Form 61A508 (S1-S6) (Fill-in)
March 1st
  • Bank Deposits – Form 62A850
April 1st
  • Domestic Life Insurance – Form 62A329
April 30th
  • Form 61A200-P, Form 61A200-A, Form 61A200-J, and Form 61A200-S
    • Commercial Solar/Wind/Hydro Electric
    • Electric and Gas Marketers/Resellers
    • Electric Utilities and Electric Power Companies
    • Electronic Pant Boards
    • Gas Pipelines/Transmission
    • Gas Utilities
    • Liquid Pipelines/Transmission
    • Railroads/Interstate and Intrastate
    • Rural Electric Cooperatives
    • Sewer Utilities – Privately Owned
    • Water Utilities – Privately Owned
  • Form 61A202 (PDF) or Form 61A202 (Excel)
    • Railroad Car Lines
  • Form 61A206-P and Form 61A206-M
    • Air Carriers – Passenger, Freight, and Medical
  • Form 61A800
    • Privately Owned Solid Waste Landfills
May 15th

  • Communication Service Providers and Multichannel Video Programming Service Providers – Form 61A500 (PDF) and Form 61A500 (Excel)

  • Commercial Watercraft – Form 61A207​ (PDF) or Form 61A207 (Excel)
August 15th
  • Franchise Tax of Local Bank Deposits – Form 62A863-P and 62A863


​

Filing Extensions

30 day extensions are granted for filing of the Public Service Company Property Tax Return (Revenue Form 61A200), if Schedule E is completed and filed on or before April 30th. Once your request is received, we’ll notify you by mail with our decision to either grant or deny the request.

Extensions are not granted for:

  • Distilled spirits in bonded warehouses returns
  • Commercial watercraft return
  • Telecommunication return
  • Savings and Loan, Bank Deposits, Domestic Life Insurance, Franchise Tax Local Deposits returns
  • Privately owned contained solid waste landfills

Statutory Guidelines
​Public Service Companies
   KRS 136.115 through 136.180
​Commercial Watercraft
   KRS 136.1801 through 136.1806
​Communication Service Providers & Multichannel Video Programming Service Providers
   KRS 136.602, 136.600 through 136.660
​Electric Plant Boards
   KRS 96.820, 96.570(11), and 96.179
​Tennessee Valley Authority
   KRS 96.550 through 96.900
​Distilled Spirits in Bonded Warehouses
   KRS 132.130 through 132.180
​Franchise Tax of Local Bank Deposits
   KRS 136.575 and 136.555
​Bank Deposits
   KRS 132.030 and 132.040
​Domestic Savings and Loan
   KRS 136.290 and 136.300
​Foreign Savings and Loan
   KRS 136.310 and 136.300
​Domestic Life Insurance
   KRS 136.320
​Privately Owned Solid Waste Landfills
   KRS 132.202 and 103 KAR 8:160

Pay Public Service Company

To Pay a Bill Using the Department of Revenue Notice Number*

Electronic payment:  Choose to pay directly from your bank account or by credit card.  Service provider fees may apply.

*Online payments are available for Department of Revenue issued notices, but not local tax bills.

All tax payment and e-file options

​ Public Service Branch Informational Chart

2020 Railroad Revitalization and Regulatory Reform (4-R) Rate

Capitalization Rate Study

2020 CAP Rate Study - Text

2020 CAP Rate Study Worksheets (8/5/20)

Solar Farm Assessments

Public Service Branch

The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.