Short Line FIlers: Short line filers fill out the form schedule shown below:

Unitary Filers: The value of railroad property is determined according to the special method of valuation as described in Section 7-36-31 NMSA 1978. (Unitary valuation) The following reporting forms require the respondent to develop three indicators of value for the railroad being reported. The completed forms must be accompanied by the R-1 Annual Report to the Surface Transportation Board and the Annual Report to Stockholders for the preceding calendar year.

Unitary Filers:

  • CAB-R1: Calculates the New Mexico factor for railway
  • CAB-R2: This form captures income, expense, stock and debt, and cost approach data in a single form
  • CAB-R2H: This form calculated a holding company factor (if applicable) 
  • CAB-2I: This form captures intangibles information (if applicable)
  • CAB-R2S: This form captures company stock schedules (if applicable)
  • CAB-R5: This form captures the track mileage per tax district
  • CAB-R6: This form captures operating property (if applicable) 
  • CAB-R8: This form captures leased property (if applicable)
  • CAB-R9: This form captures non-operating property (if applicable)  

Training Video