2025 Schedule of Percentages Applied to Historical Costs in Estimating Photovoltaic Systems
Each depreciation percentage listed below was developed as a result of a lifting study, performed by the California Assessor's Association Ad Hoc Valuation Committee, of Photovoltaic Systems.
| 2024 | 98 |
| 2023 | 97 |
| 2022 | 94 |
| 2021 | 94 |
| 2020 | 90 |
| 2019 | 89 |
| 2018 | 85 |
| 2017 | 78 |
| 2016 | 74 |
| 2015 | 67 |
| 2014 | 62 |
| 2013 | 53 |
| 2012 | 42 |
| 2011 | 34 |
| 2010 | 30 |
2009
| 25 |
| 2008 | 21 |
| 2007 | 20 |
| 2006 | 19 |
| 2005 | 19 |
| 2004 | 16 |
| 2003 | 14 |
| 2002 | 12 |
| 2001 | 11 |
| 2000 | 10
|
| 1999 | 10 |
| 1998 | 10 |
| 1997 | 10 |
| 1996 | 10
|
