You never see this in Amtrak discussions, because Amtrak does not own the vast majority of the rails it runs on, and people couldn't care less about private companies. For highways and airports, they're pretty much all on publicly owned land, so they don't pay property tax because that would be silly.
Minnesota does: https://www.revenue.state.mn.us/railroad-property-tax#
New Jersey does: https://www.state.nj.us/treasury/taxation/railroadtax.shtml
Missouri does: https://apps1.mo.gov/stcoriginalassessment/report/CompanyRep...
The problem was so bad at one point that one of the steps taken to arrest the rail industry's decline was to ban property tax discrimination against railroads: https://www.thetaxadviser.com/issues/2014/dec/tax-clinic-10....
You never see this in Amtrak discussions, because Amtrak does not own the vast majority of the rails it runs on, and people couldn't care less about private companies. For highways and airports, they're pretty much all on publicly owned land, so they don't pay property tax because that would be silly.