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Division of Public Service Taxation


The Division of Public Service Taxation is responsible for assessing the property of public service corporations for local taxation, collecting various taxes and fees on the companies it assesses, and obtaining annual reports from certain types of public service companies.

Property Assessments

The Division of Public Service Taxation (PST) is responsible for the assessment of all property of Public Service Corporations for local taxation. This includes electric, gas, telecommunications, and water companies. Our goal is to effectively and equitably assess all property and to accurately distribute the assessed values to each city, county, and town in which the property is located. The Public Service Taxation Division is also responsible for the assessment of the Rolling Stock of certain certificated motor vehicle carriers.

Annual Assessment Certification Order

Annual Reports

Annual reports are due, in most cases, by April 15 and include all real and personal property of public service companies. Motor Carriers must report rolling stock owned or operated in Virginia by March 1.

Taxes and Fees

The division also collects various taxes and fees on the companies it assesses. A complete description of the taxes and fees is available on this site.