SACRAMENTO COUNTY ASSESSOR'S OFFICE 2020 SCHEDULE … Tables.pdf · SACRAMENTO COUNTY ASSESSOR'S...
Transcript of SACRAMENTO COUNTY ASSESSOR'S OFFICE 2020 SCHEDULE … Tables.pdf · SACRAMENTO COUNTY ASSESSOR'S...
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2020 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING
VALUE OF COMMERCIAL EQUIPMENT
Each depreciation percentage listed below is the result of multiplying an equipment index factor by a percent good
factor. When the depreciation percentage is applied to the historical cost, it concurrently trends the historical cost to
an estimate of replacement cost new and depreciates it to arrive at an estimate of present value. Any deviation from
this table for unusual functional or economic obsolescence, etc., should be documented in compliance with Property
Tax Rule 6 (F).
LIFE ** 4 5 6 7 8 10 12 15 17 20YEAR A C4 C5 C6 C7 C8 C10 C12 C15 C17 C20 YEAR
2019 54 75 80 84 86 88 91 93 95 95 96 2019
2018 39 53 63 71 76 79 85 88 93 95 97 20182017 24 33 46 56 63 70 78 83 89 92 95 2017
2016 15 17 31 41 51 59 69 76 85 88 93 20162015 10 11 19 28 38 47 60 69 78 83 88 2015
2014 6 11 11 19 28 36 51 62 73 78 85 20142013 4 11 11 20 28 42 54 67 73 80 2013
2012 2 11 13 20 35 47 60 68 76 20122011 2 11 12 14 28 40 56 64 74 2011
2010 12 12 23 35 51 61 71 20102009 12 17 28 45 54 66 2009
2008 13 23 40 50 62 20082007 13 19 35 47 59 2007
2006 13 16 32 42 57 20062005 14 27 38 53 2005
2004 14 25 37 53 20042003 21 32 48 2003
2002 18 28 45 20022001 16 23 39 2001
2000 16 20 34 20001999 17 32 1999
1998 16 27 19981997 24 1997
1996 21 19961995 20 1995
1994 17 19941993 17 1993
1992 19921991 1991
1990 19901989 1989
1988 1988
** PERSONAL COMPUTER EQUIPMENT - Special study of computer resale values
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2020 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING
VALUE OF INDUSTRIAL EQUIPMENT
Each depreciation percentage listed below is the result of multiplying an equipment index factor by a percent good
factor. When the depreciation percentage is applied to the historical cost, it concurrently trends the historical cost
to an estimate of replacement cost new and depreciates it to arrive at an estimate of present value. Any deviation
from this table for unusual functional or economic obsolescence, etc., should be documented in compliance with
Property Tax Rule 6 (F).
LIFE 10 12 15 17 20YEAR I10 I12 I15 I17 I20 YEAR
2019 91 93 95 95 96 2019
2018 84 88 92 94 96 20182017 77 83 88 91 94 2017
2016 67 75 83 87 91 20162015 59 67 77 81 87 2015
2014 50 60 71 77 83 20142013 41 53 65 72 78 2013
2012 34 46 59 67 75 20122011 27 39 55 63 72 2011
2010 22 33 49 59 69 20102009 16 28 44 53 64 2009
2008 13 22 38 48 59 20082007 11 18 34 45 57 2007
2006 11 15 30 40 53 20062005 13 26 36 50 2005
2004 12 22 33 48 20042003 19 29 44 2003
2002 16 25 40 20022001 14 21 35 2001
2000 12 18 31 20001999 15 28 1999
1998 13 24 19981997 13 21 1997
1996 19 19961995 18 1995
1994 15 19941993 13 1993
1992 19921991 1991
1990 19901989 1989
1988 19881987 1987
1986 19861985 1985
1984 19841983 1983
1982 19821981 1981
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2020 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATINGNON-PRODUCTION COMPUTER EQUIPMENT
Each depreciation percentage listed below was developed by analyzing resale values of personal computers, peripherals
and LAN Equipment as compared to list price less discount. No estimates of economic lives are stated or implied, since the
tables were derived by analyzing market data rather than price indexes and economic life patterns. The value
factors are intended to be applied directly to historical costs for NON-PRODUCTION computers. Non-production
computers are designed for general business purposes and do not include computers embedded in machinery nor
does it include equipment or computers specifically designed for use in any other application directly related to
manufacturing. Any deviation from this table for unusual functional or economic obsolescence, etc., should be
documented in compliance with Property Tax Rule 6 (F).
LOCAL AREA NETWORKPERSONAL EQUIPMENT
COMPUTERS (PLUS MAINFRAME COMPUTERS)
YEAR A A1 YEAR
2019 54 73 2019
2018 39 47 20182017 24 30 2017
2016 15 19 20162015 10 12 2015
2014 6 8 20142013 4 5 2013
2012 2 3 20122011 2 2 2011
2010 20102009 2009
2008 20082007 2007
2006 20062005 2005
2004 20042003 2003
2002 20022001 2001
2000 20001999 1999
1998 19981997 1997
1996 19961995 1995
1994 19941993 1993
1992 19921991 1991
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2020 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING
VALUE OF AGRICULTURAL EQUIPMENT
Each depreciation percentage listed below is the result of multiplying an equipment index factor by a percent good
factor. When the depreciation percentage is applied to the historical cost, it concurrently trends the historical cost
to an estimate of replacement cost new and depreciates it to arrive at an estimate of present value. Any deviation
from this table for unusual functional or economic obsolescence, etc., should be documented in compliance with
Property Tax Rule 6 (F).
AGRICULTURAL AGRICULTURALMOBILE EQUIPMENT HARVESTERS
T1 T2 T3 V1 V2 V3YEAR NEW USED AVG NEW USED AVG YEAR
2019 78 92 85 74 90 82 2019
2018 72 84 78 66 80 73 20182017 67 79 74 60 72 66 2017
2016 61 72 67 53 64 58 20162015 56 66 61 46 57 51 2015
2014 51 60 56 41 50 45 20142013 46 55 51 36 44 41 2013
2012 42 50 47 32 39 36 20122011 38 45 42 28 34 32 2011
2010 35 42 39 25 30 28 20102009 32 38 36 23 27 25 2009
2008 31 37 34 21 26 23 20082007 30 36 34 19 23 22 2007
2006 29 35 32 21 20062005 27 31 30 19 2005
2004 26 30 29 20 20042003 28 2003
2002 26 20022001 2001
2000 20001999 1999
1998 19981997 1997
1996 19961995 1995
1994 19941993 1993
1992 19921991 1991
1990 19901989 1989
1988 1988
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2020 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING
VALUE OF MOBILE CONSTRUCTION EQUIPMENT
Each depreciation percentage listed below is the result of multiplying an equipment index factor by a percent good
factor. When the depreciation percentage is applied to the historical cost, it concurrently trends the historical cost
to an estimate of replacement cost new and depreciates it to arrive at an estimate of present value. Any deviation
from this table for unusual functional or economic obsolescence, etc., should be documented in compliance with
Property Tax Rule 6 (F).
CONSTRUCTIONMOBILE EQUIPMENT
W1 W2 W3YEAR NEW USED AVG YEAR
2019 74 91 83 2019
2018 69 85 78 20182017 63 78 70 2017
2016 58 72 66 20162015 55 66 61 2015
2014 51 63 58 20142013 46 57 52 2013
2012 43 53 49 20122011 41 51 46 2011
2010 38 46 43 20102009 34 41 38 2009
2008 33 40 37 20082007 31 38 35 2007
2006 29 36 33 20062005 28 35 32 2005
2004 28 34 31 20042003 24 30 27 2003
2002 20 26 23 20022001 19 20 20 2001
2000 17 17 17 20001999 14 1999
1998 19981997 1997
1996 19961995 1995
1994 19941993 1993
1992 19921991 1991
1990 19901989 1989
1988 19881987 1987
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2020 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING
VALUE OF INDUSTRIAL AND COMMERCIAL EQUIPMENT
Each depreciation percentage listed below is the result of multiplying an equipment index factor by a percent good
factor. When the depreciation percentage is applied to the historical cost, it concurrently trends the historical cost
to an estimate of replacement cost new and depreciates it to arrive at an estimate of present value. Any deviation
from this table for unusual functional or economic obsolescence, etc., should be documented in compliance with
Property Tax Rule 6 (F).
LIFE Commercial Commercial Commercial Industrial Industrial Industrial25 30 40 40 25 30
YEAR C25 C30 C40 I40 I25 I30 YEAR
2019 97 98 99 99 97 98 20192018 99 100 102 101 98 99 2018
2017 98 101 103 102 98 100 20172016 97 100 104 102 95 98 2016
2015 94 98 102 101 92 96 20152014 91 96 101 99 90 94 2014
2013 89 94 101 99 87 93 20132012 86 93 100 98 85 91 2012
2011 85 92 101 99 83 90 20112010 83 93 102 99 81 90 2010
2009 79 89 100 98 77 86 20092008 78 89 101 96 74 85 2008
2007 77 88 103 99 74 85 20072006 75 88 106 99 71 83 2006
2005 74 89 107 100 69 83 20052004 75 91 113 102 67 82 2004
2003 72 89 113 103 66 81 20032002 68 88 112 100 60 78 2002
2001 64 84 110 98 57 75 20012000 59 80 108 96 53 71 2000
1999 56 78 107 94 49 69 19991998 51 73 103 92 45 65 1998
1997 46 69 101 90 41 61 19971996 44 67 101 90 39 59 1996
1995 40 63 99 89 36 56 19951994 38 60 99 88 33 53 1994
1993 35 58 99 87 31 51 19931992 32 56 97 85 28 49 1992
1991 29 51 93 82 26 45 19911990 28 48 93 83 25 43 1990
1989 25 46 90 80 22 41 19891988 23 44 90 80 20 39 1988
1987 21 44 90 80 19 39 19871986 19 40 89 79 15 36 1986
1985 37 84 75 15 33 19851984 35 83 75 32 1984
1983 34 81 72 30 19831982 30 78 70 27 1982
1981 30 77 69 27 19811980 25 82 74 23 1980
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2020 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING
SEMICONDUCTOR MANUFACTURING EQUIPMENT
Semi-conductor manufacturing equipment is used to build semiconductor devices. A semiconductor device (or chip)
consists of multiple, highly inter-related mask layers. The depreciation factors listed below were developed through:
-- The income approach, based upon studies of various income analyses.
-- The cost approach, based upon the tracking of semiconductor equipment costs.
-- Bureau of Economic Advisors' (BEA) price indexes of such equipment.
-- Lengthy analyses of depreciation data and assessment appeals case histories
These factors should be applied directly to historical costs. Any deviation from these factors designed to reflect
unusual or extraordinary economic or functional obsolescence, etc., should be documented in compliance with
Property Tax Rule 6 (F).
MACHINERY & FIXTURESEQUIPMENT (A-1) (B-2)
YEAR X X2 YEAR
2019 78 91 2019
2018 61 84 20182017 46 77 2017
2016 34 67 20162015 25 59 2015
2014 18 50 20142013 12 41 2013
2012 8 34 20122011 27 2011
2010 22 20102009 16 2009
2008 13 20082007 12 2007
2006 12 20062005 12 2005
2004 12 20042003 12 2003
2002 20022001 2001
2000 20001999 1999
1998 19981997 1997
1996 19961995 1995
1994 19941993 1993
1992 1992
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2020 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING
DOCUMENT PROCESSOR
Each depreciation percentage listed below was developed as a result of a market study analysis, performed by
the State Board of Equalization, of new and used sales data of document processor equipment. No estimates
of economic lives are stated or implied, since the tables were derived by analyzing market data rather than price
indexes and economic life patterns. The value factors are intended to be applied directly to the cost of document
processor equipment. Any deviation from these factors for unusual functional or economic obsolescence,
etc., should be documented in compliance with Property Tax Rule 6 (F).
DOCUMENTPROCESSOR
YEAR Y YEAR
2019 58 2019
2018 47 20182017 32 2017
2016 28 20162015 23 2015
2014 19 20142013 15 2013
2012 13 20122011 10 2011
2010 10 20102009 10 2009
2008 20082007 2007
2006 20062005 2005
2004 20042003 2003
2002 20022001 2001
2000 20001999 1999
1998 19981997 1997
1996 19961995 1995
1994 19941993 1993
1992 19921991 1991
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2020 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING
OFFSET LITHOGRAPHIC PRINTING PRESSES
Each depreciation percentage listed below was developed as a result of a market study analysis, performed by
the State Board of Equalization, of new and used sales data of offset lithographic printing presses. No estimates
of economic lives are stated or implied, since the tables were derived by analyzing market data rather than price
indexes and economic life patterns. The value factors are intended to be applied directly to the cost of offset
lithographic printing presses. Any deviation from these factors for unusual functional or economic obsolescence,
etc., should be documented in compliance with Property Tax Rule 6 (F).
OFFSETLITHOGRAPHIC
PRINTING PRESSESYEAR Y1 YEAR
2019 91 2019
2018 82 20182017 74 2017
2016 66 20162015 58 2015
2014 50 20142013 43 2013
2012 37 20122011 31 2011
2010 23 20102009 20 2009
2008 17 20082007 13 2007
2006 10 20062005 2005
2004 20042003 2003
2002 20022001 2001
2000 20001999 1999
1998 19981997 1997
1996 19961995 1995
1994 19941993 1993
1992 19921991 1991
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2020 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING
BIOPHARMACEUTICAL EQUIPMENT
The depreciation factors below were adopted by the Board of Equalization to estimate
the current fair market value of this highly specialized industry. These factors should be applied directly
to historical costs. Any deviation from these factors designed to reflect unusual or extraordinary economic
or functional obsolescence, etc., should be documented in compliance with Property Tax Rule 6 (F).
General Laboratory Commercial Pilot Scale Fixtures
Equipment & High Technology Manufacturing Manufacturing and Process
Analytical Instrumentation Equipment Equipment Piping
(A-1) (A-3) (A-4) (B-2)YEAR Z1 Z2 Z3 Z4 YEAR
2019 85 92 89 92 2019
2018 71 85 80 85 20182017 57 80 71 80 2017
2016 43 71 60 71 20162015 30 61 48 61 2015
2014 19 53 38 53 20142013 12 44 28 44 2013
2012 11 36 21 36 20122011 11 29 15 29 2011
2010 11 23 12 23 20102009 11 17 12 17 2009
2008 11 13 12 13 20082007 11 12 12 12 2007
2006 20062005 2005
2004 20042003 2003
2002 20022001 2001
2000 20001999 1999
1998 19981997 1997
1996 19961995 1995
1994 19941993 1993
1992 1992
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2020 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING
Set Top Box
Each depreciation percentage listed below was developed as a result of a lifing study, performed by
the California Assessor's Association Ad Hoc Valuation Committee, of set-top box equipment. No estimates
of economic lives are stated or implied, since the tables were derived by analyzing market data rather than price
indexes and economic life patterns. The value factors are intended to be applied directly to the cost of Set-top Boxes.
Set-Top Boxes are information appliance devices that connect to television or other display devices with an external source
of signal that displays on the television screen or display device. These are typically used in cable and satellite television.
SET TOPBOX
YEAR Y9 YEAR
2019 68 2019
2018 47 20182017 31 2017
2016 19 20162015 11 2015
2014 6 20142013 2 2013
2012 2 20122011 2011
2010 20102009 2009
2008 20082007 2007
2006 20062005 2005
2004 20042003 2003
2002 20022001 2001
2000 20001999 1999
1998 19981997 1997
1996 19961995 1995
1994 19941993 1993
1992 19921991 1991
LIFE 4 5 6 7 8 10 12 15 17 20YEAR U4 U5 U6 U7 U8 U10 U12 U15 U17 U20 YEAR
2019 75 80 84 86 88 91 93 95 95 96 2019
2018 51 61 68 73 76 82 85 89 91 93 20182017 31 43 52 59 65 73 78 83 86 89 2017
2016 16 28 38 47 54 63 70 78 81 85 20162015 10 17 26 35 43 55 63 72 76 81 2015
2014 10 17 25 33 46 56 66 71 77 20142013 10 18 25 38 49 60 66 72 2013
2012 12 18 31 42 54 61 68 20122011 10 12 24 35 49 56 64 2011
2010 10 19 29 43 51 60 20102009 14 24 38 46 56 2009
2008 11 19 33 41 51 20082007 10 15 28 37 47 2007
2006 12 24 32 43 20062005 10 20 28 39 2005
2004 17 25 36 20042003 14 21 32 2003
2002 12 18 29 20022001 10 15 25 2001
2000 13 22 20001999 11 20 1999
1998 10 17 19981997 15 1997
1996 13 19961995 12 1995
1994 10 19941993 1993
1992 19921991 1991
1990 19901989 1989
1988 19881987 1987
3/9/2020
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2020 SCHEDULE OF PERCENTAGES APPLIED TO CURRENT SELLING PRICE NEW
IN ESTIMATING VALUE OF USED EQUIPMENT - LEASED
4.50% RATE OF RETURN
Year P13
2020 1.00000 100
2019 1.02000 102
2018 1.04040 104.04
2017 1.06120 106.12
2016 1.08242 108.242
2015 1.09892 109.892
2014 1.12087 112.087
2013 1.12595 112.595
2012 1.14846 114.846
2011 1.17142 117.142
2010 1.18024 118.024
2009 1.17744 117.744
2008 1.20098 120.098
2007 1.22499 122.499
2006 1.24948 124.948
2005 1.27446 127.446
2004 1.29994 129.994
2003 1.32420 132.42
2002 1.35068 135.068
2001 1.37769 137.769
2000 1.40524 140.524
1999 1.43334 143.334
1998 1.45989 145.989
1997 1.48908 148.908
1996 1.51886 151.886
1995 1.53571 153.571
1994 1.55398 155.398
1993 1.58505 158.505
1992 1.61675 161.675
1991 1.64908 164.9081990 1.68206 168.2061989 1.71570 171.57
1988 1.75001 175.0011987 1.78501 178.501
1986 1.82071 182.071
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2020 PROPOSITION 13 FACTORS SCHEDULE
SACRAMENTO COUNTY ASSESSOR'S OFFICE
YEAR S0 S1 S2 S3 S4 S5 S6 S7 S8 S92019 100 90 80 75 50 25 20 15 10 52018 100 90 80 75 50 25 20 15 10 52017 100 90 80 75 50 25 20 15 10 52016 100 90 80 75 50 25 20 15 10 52015 100 90 80 75 50 25 20 15 10 52014 100 90 80 75 50 25 20 15 10 52013 100 90 80 75 50 25 20 15 10 52012 100 90 80 75 50 25 20 15 10 52011 100 90 80 75 50 25 20 15 10 52010 100 90 80 75 50 25 20 15 10 52009 100 90 80 75 50 25 20 15 10 52008 100 90 80 75 50 25 20 15 10 52007 100 90 80 75 50 25 20 15 10 52006 100 90 80 75 50 25 20 15 10 52005 100 90 80 75 50 25 20 15 10 52004 100 90 80 75 50 25 20 15 10 52003 100 90 80 75 50 25 20 15 10 52002 100 90 80 75 50 25 20 15 10 52001 100 90 80 75 50 25 20 15 10 52000 100 90 80 75 50 25 20 15 10 51999 100 90 80 75 50 25 20 15 10 51998 100 90 80 75 50 25 20 15 10 51997 100 90 80 75 50 25 20 15 10 51996 100 90 80 75 50 25 20 15 10 51995 100 90 80 75 50 25 20 15 10 51994 100 90 80 75 50 25 20 15 10 51993 100 90 80 75 50 25 20 15 10 51992 100 90 80 75 50 25 20 15 10 51991 100 90 80 75 50 25 20 15 10 51990 100 90 80 75 50 25 20 15 10 51989 100 90 80 75 50 25 20 15 10 51988 100 90 80 75 50 25 20 15 10 5
2020 SPECIAL TABLES