The utility roll is a property tax roll of unique properties assessed by the California State Board of Equalization, not by County Assessors. The California Constitution requires the Board to assess certain forms of real and personal property owned or used by public utilities. These properties include: (1) pipelines, flumes, canals, ditches, and aqueducts lying within two or more counties, and (2), property owned or used by regulated railway, telegraph, or telephone companies, rail car companies operating on railways in the state and companies transmitting or selling gas and electricity.

Sacramento County utility roll parcel numbers all begin with the digits "990," and although utility roll taxes are billed and collected by the counties, county Assessors have no authority over these assessments.

Questions and inquiries regarding utility roll assessments, including address change requests, should be directed to the State Board of Equalization's Valuation Division at (916) 322-2323. View the State Assessed Property and the utility roll.