Depreciation Factor Table - Prop 13 Factor Consideration

2025 Schedule of Percentages Applied to Historical Costs in Estimating Value of Industrial and Commercial Equipment with Prop 13 Factor Consideration

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).

Year	Comm - C25	Comm - TC25	Comm - C30	Comm - TC30	Comm - C40	Comm - TC40	Indus - I25	Indus - TI25	Indus - I30	Indus - TI30	Indus - I40	Indus - TI40
2024	97	97	98	98	99	99	97	97	98	98	99	99
2023	96	96	97	97	99	99	97	97	98	98	100	100
2022	95	95	97	97	100	100	99	99	102	102	105	105
2021	106	106	109	108	113	108	108	108	111	108	115	108
2020	112	109	117	109	122	109	113	109	118	109	123	109
2019	108	108	114	112	121	112	110	110	116	112	123	112
2018	108	108	115	114	123	114	109	109	116	114	124	114
2017	108	108	116	116	126	116	107	107	115	115	125	116
2016	105	105	115	115	125	118	104	104	114	114	124	118
2015	101	101	111	111	124	120	101	101	111	111	124	120
2014	97	97	109	109	122	122	97	97	109	109	122	122
2013	94	94	106	106	122	122	94	94	106	106	122	122
2012	89	89	104	104	120	120	89	89	104	104	120	120
2011	88	88	103	103	122	122	86	86	101	101	120	120
2010	85	85	102	102	122	122	84	84	100	100	120	120
2009	80	80	97	97	119	119	79	79	96	96	117	117
2008	76	76	95	95	120	120	74	74	92	92	117	117
2007	74	74	95	95	121	121	72	72	93	93	118	118
2006	72	72	95	95	124	124	69	69	91	91	119	119
2005	70	70	93	93	125	125	66	66	88	88	119	119
2004	69	69	94	94	130	130	63	63	86	86	120	120
2003	65	65	93	93	130	130	60	60	86	86	121	121
2002	60	60	88	88	128	128	55	55	81	81	117	117
2001	54	54	82	82	127	127	50	50	75	75	116	116
2000	51	51	79	79	124	124	46	46	72	72	113	113
1999	48	48	75	75	122	122	43	43	67	67	110	110
1998	43	43	70	70	118	118	39	39	64	64	107	107
1997	40	40	65	65	115	115	36	36	59	59	105	105
1996	36	36	61	61	112	112	33	33	56	56	102	102
1995	32	32	58	58	110	110	30	30	53	53	100	100
1994	31	31	56	56	107	107	29	29	51	51	98	98
1993	27	27	53	53	108	108	24	24	48	48	98	98
1992	24	24	49	49	103	103	22	22	45	45	93	93
1991	22	22	45	45	102	102	20	20	41	41	92	92
1990			44	44	97	97	18	18	40	40	88	88
1989			42	42	97	97			39	39	89	89
1988			39	39	97	97			36	36	88	88
1987			38	38	95	95			35	35	87	87
1986			35	35	91	91			32	32	84	84
1985			33	33	87	87			30	30	80	80

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Depreciation Factor Table - Prop 13 Factor Consideration

2025 Schedule of Percentages Applied to Historical Costs in Estimating Value of Industrial and Commercial Equipment with Prop 13 Factor Consideration

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Assessor

Depreciation Factor Table - Prop 13 Factor Consideration

​2025 Schedule of Percentages Applied to Historical Costs in Estimating Value of Industrial and Commercial Equipment with Prop 13 Factor Consideration​

Tools

Forms & Records

Resources & Information

About/Contact

Topics A-Z

2025 Schedule of Percentages Applied to Historical Costs in Estimating Value of Industrial and Commercial Equipment with Prop 13 Factor Consideration