2025 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).
| 2024 | 84 | 91 | 88 | 91 |
2023
| 69
| 84 | 79 | 84 |
| 2022 | 57 | 79 | 70 | 79 |
| 2021 | 47 | 77 | 65 | 77 |
| 2020 | 35 | 72 | 56 | 72 |
| 2019 | 22 | 61 | 44 | 61 |
| 2018 | 14 | 52 | 34 | 52 |
| 2017 | 14 | 43 | 25 | 43 |
| 2016 | 14 | 34 | 18 | 34 |
| 2015 | 14 | 27 | 14 | 27 |
| 2014 | 14 | 20 | 14 | 20 |
| 2013 | 14 | 16 | 14 | 16 |
| 2012 | 14 | 15 | 14 | 15 |
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