Assessor

2025 Schedule of Percentages Applied to Historical Costs in Estimating ​Non-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).