Utility mass property (such as electrical or gas distribution systems, an electrical transmission line, a gas pipeline, etc.) very often cover all or a large portion of a municipality falling into more than one school district. For taxation purposes this property must be apportioned among the school districts. These parcels always have pseudo SBL's.

Since there is no single methodology for apportioning non situs (mass property) assessment, ORPS recommends apportionment for school districts by employing the following methodology as outlined in Opinion of Counsel Volume 7 number 121. as follows:

"The total assessment should be apportioned among the school and special districts according to each district's portion of the town - wide total assessed value (i.e., the assessed value of all real property whether taxable or exempt in whole or in part)."

It is recommended that apportionment factors for school district purposes should be carried to four (4) digits to the right of the decimal point. After the factors are determined, they should be verified by affirming that their sum adds to one (1.0000). Apportionment factors should appear on the RPS record on the description 2 field as demonstrated in the "Standard RPS Field Entries" section of this manual. They should be prefaced by "app factor" to better explain to the casual observer, what the number represents. An example of an apportionment entry (see RPS location screen line 2, Item L) in the description 2 field would appear as: app factor .6524

While the above methodology provides the basis for the apportionment of mass values among school districts, it does not demonstrate an extra step required for municipalities where a village or villages are present. In the example below, a map of the town of Utill is shown. The town encompasses two villages and four school districts; each village is entirely within a different, single school district. The total assessed value for the town is $2,000,000, without RS6 values included.

The apportionment factors for mass utility properties for the school districts can be calculated by dividing the AV (assessed value) of the school district in the town outside the village by the total AVs of the town outside the villages. Referring to the graphic below, the total assessed value for the town outside the village (TOV) is $1,750,000. Calculations for district - "A" factor = $500,000/$1,750,000 or 0.2857; "B" factor = $600,000/$1,750,000 or 0.3429; "C" factor = $300,000/$1,750,000 or 0.1714; and for the district "D" factor = $350,000/$1,750,000 or 0.2000.

The assessed value of the village(s) must be removed from the town factor calculation to avoid a double weight for the village portion in the calculation. This is necessary since mass utility property is inventoried and values issued by municipality. In the example, the sum of the assessed values in the district with a locational SWIS code of 772289 only should be used in the calculation. Be sure to verify your figures by summing ALL the assessed values in the town and village(s) to add back to the total town roll (less RS6).

Village factors for village apportionment will be 1, since the villages in this town are wholly within a single school district. An example of an apportionment entry (see RPS location screen line 2, Item L) in the description 2 field would appear as: app factor 1.0000. The factor of 1 will be used unless a school district line splits the village, which would require an apportionment process as explained above.

In the example above, all factors for apportionment have now been determined and checked. They will now be applied to the mass electric distribution value of "Powerco" in the town of "Utill".

Advisory values are issued for Powerco by municipality. The value issued for Powerco in the town outside the villages (SWIS 772289) is $100,000, in the village of 772201 is $50,000, and in village 772203 a value of $25,000 was determined. Using the methodology outlined above, the apportionment factors will be applied to obtain the assessments for Powerco in the town of Utill.

For the village of 772201 the apportionment factor is 1, all the value is attributable to the village and the entry should be for $50,000. In the village 772203 the factor is also 1 and the value placed on the roll for Powerco should be $25,000. Next, using the 772289 apportionment factors that were calculated, each must be multiplied by the Powerco 772289 advisory value.

Application of Apportionment Factors for "POWERCO"
	Factor         X	Advisory Value (TOV) =	School District $
School District A	0.2857	$100,000	$28,570
School District B	0.3429	$100,000	$34,290
School District C	0.1714	$100,000	$17,140
School District D	0.2000	$100,000	$20,000

After application of the factors, the TOV values sum back to $100,00 and the calculations check. In instances where a company does not cover all districts in the town, only the assessed values of the school districts affected should be summed and used in the calculation for apportionment.

As an example, say that Powerco owns a transmission line mass property that cuts across two school districts in the town. In this case, the total assessed value of the two school districts should be summed (minus RS6 ) and the individual totals divided by that sum to arrive at the apportionment factor for this case.

For situs properties, only one school district is permitted. This may require that the tax map needs to be updated to reflect the current definition of a parcel. No apportionment for schools is necessary.

If certain quantities for mass ( i.e., number of feet of pipe for a transmission line) can be determined, then those quantities should the basis for apportionment.

As values in the assessing unit are updated, the apportionment factors should be reviewed and updated. This is especially important in the year of a reasessment or update.