sacramento county assessor's office 2020 schedule … tables.pdf · sacramento county...

SACRAMENTO COUNTY ASSESSOR'S OFFICE

2020 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING

VALUE OF COMMERCIAL EQUIPMENT

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).

LIFE ** 4 5 6 7 8 10 12 15 17 20YEAR A C4 C5 C6 C7 C8 C10 C12 C15 C17 C20 YEAR

2019 54 75 80 84 86 88 91 93 95 95 96 2019

2018 39 53 63 71 76 79 85 88 93 95 97 20182017 24 33 46 56 63 70 78 83 89 92 95 2017

2016 15 17 31 41 51 59 69 76 85 88 93 20162015 10 11 19 28 38 47 60 69 78 83 88 2015

2014 6 11 11 19 28 36 51 62 73 78 85 20142013 4 11 11 20 28 42 54 67 73 80 2013

2012 2 11 13 20 35 47 60 68 76 20122011 2 11 12 14 28 40 56 64 74 2011

2010 12 12 23 35 51 61 71 20102009 12 17 28 45 54 66 2009

2008 13 23 40 50 62 20082007 13 19 35 47 59 2007

2006 13 16 32 42 57 20062005 14 27 38 53 2005

2004 14 25 37 53 20042003 21 32 48 2003

2002 18 28 45 20022001 16 23 39 2001

2000 16 20 34 20001999 17 32 1999

1998 16 27 19981997 24 1997

1996 21 19961995 20 1995

1994 17 19941993 17 1993

1992 19921991 1991

1990 19901989 1989

1988 1988

** PERSONAL COMPUTER EQUIPMENT - Special study of computer resale values



VALUE OF INDUSTRIAL EQUIPMENT


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).

LIFE 10 12 15 17 20YEAR I10 I12 I15 I17 I20 YEAR

2019 91 93 95 95 96 2019

2018 84 88 92 94 96 20182017 77 83 88 91 94 2017

2016 67 75 83 87 91 20162015 59 67 77 81 87 2015

2014 50 60 71 77 83 20142013 41 53 65 72 78 2013

2012 34 46 59 67 75 20122011 27 39 55 63 72 2011

2010 22 33 49 59 69 20102009 16 28 44 53 64 2009

2008 13 22 38 48 59 20082007 11 18 34 45 57 2007

2006 11 15 30 40 53 20062005 13 26 36 50 2005

2004 12 22 33 48 20042003 19 29 44 2003

2002 16 25 40 20022001 14 21 35 2001

2000 12 18 31 20001999 15 28 1999

1998 13 24 19981997 13 21 1997

1996 19 19961995 18 1995

1994 15 19941993 13 1993

1992 19921991 1991

1990 19901989 1989

1988 19881987 1987

1986 19861985 1985

1984 19841983 1983

1982 19821981 1981


2020 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATINGNON-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).

LOCAL AREA NETWORKPERSONAL EQUIPMENT

COMPUTERS (PLUS MAINFRAME COMPUTERS)

YEAR A A1 YEAR

2019 54 73 2019

2018 39 47 20182017 24 30 2017

2016 15 19 20162015 10 12 2015

2014 6 8 20142013 4 5 2013

2012 2 3 20122011 2 2 2011

2010 20102009 2009

2008 20082007 2007

2006 20062005 2005

2004 20042003 2003

2002 20022001 2001

2000 20001999 1999

1998 19981997 1997

1996 19961995 1995

1994 19941993 1993

1992 19921991 1991



VALUE OF AGRICULTURAL EQUIPMENT






AGRICULTURAL AGRICULTURALMOBILE EQUIPMENT HARVESTERS

T1 T2 T3 V1 V2 V3YEAR NEW USED AVG NEW USED AVG YEAR

2019 78 92 85 74 90 82 2019

2018 72 84 78 66 80 73 20182017 67 79 74 60 72 66 2017

2016 61 72 67 53 64 58 20162015 56 66 61 46 57 51 2015

2014 51 60 56 41 50 45 20142013 46 55 51 36 44 41 2013

2012 42 50 47 32 39 36 20122011 38 45 42 28 34 32 2011

2010 35 42 39 25 30 28 20102009 32 38 36 23 27 25 2009

2008 31 37 34 21 26 23 20082007 30 36 34 19 23 22 2007

2006 29 35 32 21 20062005 27 31 30 19 2005

2004 26 30 29 20 20042003 28 2003

2002 26 20022001 2001

2000 20001999 1999

1998 19981997 1997

1996 19961995 1995

1994 19941993 1993

1992 19921991 1991

1990 19901989 1989

1988 1988



VALUE OF MOBILE CONSTRUCTION EQUIPMENT






CONSTRUCTIONMOBILE EQUIPMENT

W1 W2 W3YEAR NEW USED AVG YEAR

2019 74 91 83 2019

2018 69 85 78 20182017 63 78 70 2017

2016 58 72 66 20162015 55 66 61 2015

2014 51 63 58 20142013 46 57 52 2013

2012 43 53 49 20122011 41 51 46 2011

2010 38 46 43 20102009 34 41 38 2009

2008 33 40 37 20082007 31 38 35 2007

2006 29 36 33 20062005 28 35 32 2005

2004 28 34 31 20042003 24 30 27 2003

2002 20 26 23 20022001 19 20 20 2001

2000 17 17 17 20001999 14 1999

1998 19981997 1997

1996 19961995 1995

1994 19941993 1993

1992 19921991 1991

1990 19901989 1989

1988 19881987 1987



VALUE OF INDUSTRIAL AND COMMERCIAL EQUIPMENT






LIFE Commercial Commercial Commercial Industrial Industrial Industrial25 30 40 40 25 30

YEAR C25 C30 C40 I40 I25 I30 YEAR

2019 97 98 99 99 97 98 20192018 99 100 102 101 98 99 2018

2017 98 101 103 102 98 100 20172016 97 100 104 102 95 98 2016

2015 94 98 102 101 92 96 20152014 91 96 101 99 90 94 2014

2013 89 94 101 99 87 93 20132012 86 93 100 98 85 91 2012

2011 85 92 101 99 83 90 20112010 83 93 102 99 81 90 2010

2009 79 89 100 98 77 86 20092008 78 89 101 96 74 85 2008

2007 77 88 103 99 74 85 20072006 75 88 106 99 71 83 2006

2005 74 89 107 100 69 83 20052004 75 91 113 102 67 82 2004

2003 72 89 113 103 66 81 20032002 68 88 112 100 60 78 2002

2001 64 84 110 98 57 75 20012000 59 80 108 96 53 71 2000

1999 56 78 107 94 49 69 19991998 51 73 103 92 45 65 1998

1997 46 69 101 90 41 61 19971996 44 67 101 90 39 59 1996

1995 40 63 99 89 36 56 19951994 38 60 99 88 33 53 1994

1993 35 58 99 87 31 51 19931992 32 56 97 85 28 49 1992

1991 29 51 93 82 26 45 19911990 28 48 93 83 25 43 1990

1989 25 46 90 80 22 41 19891988 23 44 90 80 20 39 1988

1987 21 44 90 80 19 39 19871986 19 40 89 79 15 36 1986

1985 37 84 75 15 33 19851984 35 83 75 32 1984

1983 34 81 72 30 19831982 30 78 70 27 1982

1981 30 77 69 27 19811980 25 82 74 23 1980



SEMICONDUCTOR MANUFACTURING EQUIPMENT

Semi-conductor manufacturing equipment is used to build semiconductor devices. A semiconductor device (or chip)

consists of multiple, highly inter-related mask layers. The depreciation factors listed below were developed through:

-- The income approach, based upon studies of various income analyses.

-- The cost approach, based upon the tracking of semiconductor equipment costs.

-- Bureau of Economic Advisors' (BEA) price indexes of such equipment.

-- Lengthy analyses of depreciation data and assessment appeals case histories

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


MACHINERY & FIXTURESEQUIPMENT (A-1) (B-2)

YEAR X X2 YEAR

2019 78 91 2019

2018 61 84 20182017 46 77 2017

2016 34 67 20162015 25 59 2015

2014 18 50 20142013 12 41 2013

2012 8 34 20122011 27 2011

2010 22 20102009 16 2009

2008 13 20082007 12 2007

2006 12 20062005 12 2005

2004 12 20042003 12 2003

2002 20022001 2001

2000 20001999 1999

1998 19981997 1997

1996 19961995 1995

1994 19941993 1993

1992 1992



DOCUMENT PROCESSOR

Each depreciation percentage listed below was developed as a result of a market study analysis, performed by

the State Board of Equalization, of new and used sales data of document processor equipment. 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 the cost of document

processor equipment. Any deviation from these factors for unusual functional or economic obsolescence,

etc., should be documented in compliance with Property Tax Rule 6 (F).

DOCUMENTPROCESSOR

YEAR Y YEAR

2019 58 2019

2018 47 20182017 32 2017

2016 28 20162015 23 2015

2014 19 20142013 15 2013

2012 13 20122011 10 2011

2010 10 20102009 10 2009

2008 20082007 2007

2006 20062005 2005

2004 20042003 2003

2002 20022001 2001

2000 20001999 1999

1998 19981997 1997

1996 19961995 1995

1994 19941993 1993

1992 19921991 1991



OFFSET LITHOGRAPHIC PRINTING PRESSES

Each depreciation percentage listed below was developed as a result of a market study analysis, performed by

the State Board of Equalization, of new and used sales data of offset lithographic printing presses. No estimates


indexes and economic life patterns. The value factors are intended to be applied directly to the cost of offset

lithographic printing presses. Any deviation from these factors for unusual functional or economic obsolescence,

etc., should be documented in compliance with Property Tax Rule 6 (F).

OFFSETLITHOGRAPHIC

PRINTING PRESSESYEAR Y1 YEAR

2019 91 2019

2018 82 20182017 74 2017

2016 66 20162015 58 2015

2014 50 20142013 43 2013

2012 37 20122011 31 2011

2010 23 20102009 20 2009

2008 17 20082007 13 2007

2006 10 20062005 2005

2004 20042003 2003

2002 20022001 2001

2000 20001999 1999

1998 19981997 1997

1996 19961995 1995

1994 19941993 1993

1992 19921991 1991



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).

General Laboratory Commercial Pilot Scale Fixtures

Equipment & High Technology Manufacturing Manufacturing and Process

Analytical Instrumentation Equipment Equipment Piping

(A-1) (A-3) (A-4) (B-2)YEAR Z1 Z2 Z3 Z4 YEAR

2019 85 92 89 92 2019

2018 71 85 80 85 20182017 57 80 71 80 2017

2016 43 71 60 71 20162015 30 61 48 61 2015

2014 19 53 38 53 20142013 12 44 28 44 2013

2012 11 36 21 36 20122011 11 29 15 29 2011

2010 11 23 12 23 20102009 11 17 12 17 2009

2008 11 13 12 13 20082007 11 12 12 12 2007

2006 20062005 2005

2004 20042003 2003

2002 20022001 2001

2000 20001999 1999

1998 19981997 1997

1996 19961995 1995

1994 19941993 1993

1992 1992



Set Top Box

Each depreciation percentage listed below was developed as a result of a lifing study, performed by

the California Assessor's Association Ad Hoc Valuation Committee, of set-top box equipment. No estimates


indexes and economic life patterns. The value factors are intended to be applied directly to the cost of Set-top Boxes.

Set-Top Boxes are information appliance devices that connect to television or other display devices with an external source

of signal that displays on the television screen or display device. These are typically used in cable and satellite television.

SET TOPBOX

YEAR Y9 YEAR

2019 68 2019

2018 47 20182017 31 2017

2016 19 20162015 11 2015

2014 6 20142013 2 2013

2012 2 20122011 2011

2010 20102009 2009

2008 20082007 2007

2006 20062005 2005

2004 20042003 2003

2002 20022001 2001

2000 20001999 1999

1998 19981997 1997

1996 19961995 1995

1994 19941993 1993

1992 19921991 1991

LIFE 4 5 6 7 8 10 12 15 17 20YEAR U4 U5 U6 U7 U8 U10 U12 U15 U17 U20 YEAR

2019 75 80 84 86 88 91 93 95 95 96 2019

2018 51 61 68 73 76 82 85 89 91 93 20182017 31 43 52 59 65 73 78 83 86 89 2017

2016 16 28 38 47 54 63 70 78 81 85 20162015 10 17 26 35 43 55 63 72 76 81 2015

2014 10 17 25 33 46 56 66 71 77 20142013 10 18 25 38 49 60 66 72 2013

2012 12 18 31 42 54 61 68 20122011 10 12 24 35 49 56 64 2011

2010 10 19 29 43 51 60 20102009 14 24 38 46 56 2009

2008 11 19 33 41 51 20082007 10 15 28 37 47 2007

2006 12 24 32 43 20062005 10 20 28 39 2005

2004 17 25 36 20042003 14 21 32 2003

2002 12 18 29 20022001 10 15 25 2001

2000 13 22 20001999 11 20 1999

1998 10 17 19981997 15 1997

1996 13 19961995 12 1995

1994 10 19941993 1993

1992 19921991 1991

1990 19901989 1989

1988 19881987 1987

3/9/2020


2020 SCHEDULE OF PERCENTAGES APPLIED TO CURRENT SELLING PRICE NEW

IN ESTIMATING VALUE OF USED EQUIPMENT - LEASED

4.50% RATE OF RETURN

Year P13

2020 1.00000 100

2019 1.02000 102

2018 1.04040 104.04

2017 1.06120 106.12

2016 1.08242 108.242

2015 1.09892 109.892

2014 1.12087 112.087

2013 1.12595 112.595

2012 1.14846 114.846

2011 1.17142 117.142

2010 1.18024 118.024

2009 1.17744 117.744

2008 1.20098 120.098

2007 1.22499 122.499

2006 1.24948 124.948

2005 1.27446 127.446

2004 1.29994 129.994

2003 1.32420 132.42

2002 1.35068 135.068

2001 1.37769 137.769

2000 1.40524 140.524

1999 1.43334 143.334

1998 1.45989 145.989

1997 1.48908 148.908

1996 1.51886 151.886

1995 1.53571 153.571

1994 1.55398 155.398

1993 1.58505 158.505

1992 1.61675 161.675

1991 1.64908 164.9081990 1.68206 168.2061989 1.71570 171.57

1988 1.75001 175.0011987 1.78501 178.501

1986 1.82071 182.071


2020 PROPOSITION 13 FACTORS SCHEDULE


YEAR S0 S1 S2 S3 S4 S5 S6 S7 S8 S92019 100 90 80 75 50 25 20 15 10 52018 100 90 80 75 50 25 20 15 10 52017 100 90 80 75 50 25 20 15 10 52016 100 90 80 75 50 25 20 15 10 52015 100 90 80 75 50 25 20 15 10 52014 100 90 80 75 50 25 20 15 10 52013 100 90 80 75 50 25 20 15 10 52012 100 90 80 75 50 25 20 15 10 52011 100 90 80 75 50 25 20 15 10 52010 100 90 80 75 50 25 20 15 10 52009 100 90 80 75 50 25 20 15 10 52008 100 90 80 75 50 25 20 15 10 52007 100 90 80 75 50 25 20 15 10 52006 100 90 80 75 50 25 20 15 10 52005 100 90 80 75 50 25 20 15 10 52004 100 90 80 75 50 25 20 15 10 52003 100 90 80 75 50 25 20 15 10 52002 100 90 80 75 50 25 20 15 10 52001 100 90 80 75 50 25 20 15 10 52000 100 90 80 75 50 25 20 15 10 51999 100 90 80 75 50 25 20 15 10 51998 100 90 80 75 50 25 20 15 10 51997 100 90 80 75 50 25 20 15 10 51996 100 90 80 75 50 25 20 15 10 51995 100 90 80 75 50 25 20 15 10 51994 100 90 80 75 50 25 20 15 10 51993 100 90 80 75 50 25 20 15 10 51992 100 90 80 75 50 25 20 15 10 51991 100 90 80 75 50 25 20 15 10 51990 100 90 80 75 50 25 20 15 10 51989 100 90 80 75 50 25 20 15 10 51988 100 90 80 75 50 25 20 15 10 5

2020 SPECIAL TABLES

sacramento county assessor's office 2020 schedule … tables.pdf · sacramento county...

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