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​Public Service 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 plant boards

  • electric distributors

  • gas distributors

  • gas pipelines

  • gas transmission

  • gas utilities
  • interstate and intrastate railroads

  • LNG trans​mission

  • passenger and freight air carriers

  • power generators

  • privately owned water and sewer companies

  • rural electric co-ops



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


Annual Filing Deadlines
April 30th
  • Form 61A200-PForm 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 Pl​ant 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 61A206-P and Form 61A206-M
    • Air Carriers – Passenger, Freight, and Medical

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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.

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Statutory Guidelines

Public Service Companies
   KRS 136.115 through 136.180
Electric Plant Boards
   KRS 96.820, 96.570(11), and 96.179

Public Service Branch

Download the Taxpayer Bill of Rights

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

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