The following types of public service companies must report annually, on or before April 15, to the State Corporation Commission all real and tangible personal property in Virginia as of January 1 preceding.

Pursuant to §58.1-2610 of the Code of Virginia , failure to file a timely annual report may result in penalties.

• Electric Light and Power Corporations and Electric Suppliers Annual Tax Report
• Gas and Pipeline Distribution Companies Annual Tax Report
• Water Companies Annual Tax Report

Pursuant to §58.1-2628 of the Code of Virginia , telecommunications companies must report annually, on or before April 15, all property, owned, operated or used in Virginia, except leased vehicles and real estate.

• Telephone and Telegraph Companies Annual Tax Report

In addition, supporting financial information should be included with the annual report so that the values reported can be verified.

Companies that are required to file an annual property report should notify this division of any real property transactions as they occur throughout the year (acquisitions, sales, leases, easements, etc.).

• Real Estate Transaction Form

Property is reported showing the city, county, town, or magisterial district wherein such property is located. Each locality is assigned a locality district code, which should be used in conjunction with the locality name. The PST Locality District Codes list is updated annually.

• PST Locality District Codes

Motor Vehicle Carriers must report annually, on or before March 1, all rolling stock owned or operated in Virginia.

• Motor Vehicle Carriers Rolling Stock Report