III. Section, Block, Lot (SBL) format
For utility parcels, SBLs are grouped in two categories; situs and non-situs. Situs property is property located on an easily defined geographic site. This includes land and associated structural property such as buildings. Non-situs property cannot be geographically identified and includes transmission (i.e., electric or gas transmission lines) and mass property (i.e., poles, wires, conductors). It is strongly recommended that the following coding system be employed for Roll Section 6 properties. Ownership of Roll Section 6 properties will need to be monitored from year to year to insure that a current block and lot (company code) is maintained for non-situs properties.
- Property on land owned by company – Use actual parcel tax map number.
Examples: Substations, office buildings, transmission land.
- Property on land owned by other than company – Use actual tax map number followed by a suffix number.
Examples: Gas regulators, cell tower.
Examples are gas pipelines, electric transmission lines, or electric & gas distribution systems. As stated above, these properties cannot be geographically identified or graphically represented on a tax map. These limitations require the creation of a pseudo SBL on the roll. In the coding scheme recommended, each digit is significant in some way to the "location" and composition of the assessment. It also affords the option of preparing one tax bill for an individual company in any given town.
Note: These recommendations are based on a statewide standard SBL. If your municipality does not use the statewide standard or employs some modification of it you may need to adapt ORPTS recommended SBLs to function on your system.
Recommended formation of pseudo SBLs:
Non-situs property pseudo S-B-Ls
|1st digit (A)||Enter 6 (indicating Roll Section 6)|
|2nd and 3rd digits (BB)||Enter third and fourth digits of SWIS|
|4th digit (C)||Enter 0|
|5th and 6th digits (CC)||Enter fifth and sixth digits of SWIS for towns, villages. Enter zero, for cities.|
Block numbers should be four digits in length (DDDD) and be filled with 9999. These positions are reserved for future use. Some counties may wish to use a two digit block, 99.
1st thru 6th Lot and sub lot will be filled with standard utility company codes (Use our website to look up company codes: MuniPro. Each company will have a standard lot.sublot across the state. (i.e. National Grid will always be 132.350)
The first three digits will be composed of a code taken from the following list denoting the type and use of the property. In the case of the 100 or 200 Series codes below (Electric or Gas Transmission properties, the suffix entry should be according to the actual number of Transmission Lines existing within the taxing district (i.e., 101, 102, 103, etc.).
|100-149||Electric or water transmission|
|188||Electric, water, telephone, telecommunication distribution, outside Plant|
|288||Gas distribution, outside plant (pipeline)|
|- - -Z||School district identifier|
The fourth digit of suffix will be a unique, identifier to distinguish school districts for apportionment purposes. These should be used uniformly throughout the municipality so that school district "A" in the town would be coded to 1 in the fourth suffix position for all mass properties in that school district. If a village exists in the town, the use of the last suffix digit should be consistent with the town outside coding. School district "A" would be coded a 1 in the town outside or in the village. If suffix is defined as an alphanumeric field in your RPS library, you may want to consider using A...Z as the last digit.
Some counties have instituted a countywide scheme for identifying school districts within a county. This makes the process easier for assessors that may have more than one town in the county and for county RPTS staff.