2025 Schedule of Percentages Applied to Historical Costs in Estimating Billboards
Each depreciation percentage listed below is reflective a multiplying historical costs by the Prop 13 trend factor and the percent good factor applicable to 40-year life assets.
| 2024 | 101 |
| 2023 | 102 |
2022
| 103 |
| 2021 | 103 |
| 2020 | 103 |
| 2019 | 104 |
| 2018 | 104 |
| 2017 | 104 |
| 2016 | 104 |
| 2015 | 105 |
| 2014 | 104 |
| 2013 | 103 |
| 2012 | 103 |
| 2011 | 104 |
| 2010 | 102 |
| 2009 | 99 |
| 2008 | 100 |
| 2007 | 99 |
| 2006 | 98 |
| 2005 | 98 |
| 2004 | 97 |
| 2003 | 96 |
| 2002 | 95 |
| 2001 | 95 |
| 2000 | 94 |
| 1999 | 92 |
| 1998 | 91 |
| 1997 | 90 |
| 1996 | 88 |
| 1995 | 86 |
| 1994 | 82 |
| 1993 | 81 |
| 1992 | 78 |
| 1991 | 78 |
| 1990 | 74 |
| 1989 | 73 |
| 1988 | 71 |
| 1987 | 68 |
| 1986 | 66 |
| 1985 | 63
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