Académique Documents
Professionnel Documents
Culture Documents
2. Specific Equipment.............................................
Specific Equipment Age/Life
Includes:
Mobile Radio Equipment
Telephone Systems
Cellular Telephones
Fax Machines
Page 1
YEAR OF ACQUISITION
The percent good factor (%GD) schedules for the YEAR OF ACQUISITION METHOD
are to be used when original cost is known by year of acquisition. Refer to the property
category, such as Furniture & Fixtures, to determine the appropriate useful life %GD
schedule. The original cost is multiplied by the Index Factor, which equals the
replacement cost; then multiply by the %GD for the acquisition year to arrive at a
calculated rendered value for that category.
If the original cost by year of acquisition is not known, but the original cost and
depreciation are known by category, the tables for BOOK VALUE / MARKET VALUE
CONVERSION are to be used. First, divide the accumulated depreciation by the
original cost to determine the percentage of book depreciation. The percentage of book
depreciation is used to determine which present value factor (PVF) to apply. The
original cost is multiplied by the PVF factor to arrive at a calculated rendered value for
that category.
Original cost less accumulated depreciation equals NET BOOK VALUE. The net book
value is calculated and compared to the BOOK VALUE / MARKET VALUE
CONVERSION METHOD of valuation. If the net book value is greater than the book
value / market value method, then the net book value is used to arrive at a calculated
rendered value for that category. The NET BOOK VALUE is not used to override the
YEAR OF ACQUISITION METHOD of valuation.
The New Age Mix (NAM) is an obsolescence factor that is applied when most of the
assets in a category are newer, therefore compensating for the age mix being out of
balance. Each year life, the computer schedules, and the specific equipment schedule
have separate NAM factors. Please note the new age mix schedule does not apply to
vehicles.
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HARRIS COUNTY APPRAISAL DISTRICT - 2017 DEPRECIATION SCHEDULES FOR THE YEAR OF ACQUISITION METHOD
YEAR INDEX 3 4 5 6 8 10 12 15 20 25 30
ACQUIRED FACTOR %GD %GD %GD %GD %GD %GD %GD %GD %GD %GD %GD
2016 0.992 65 75 85 87 90 92 94 95 97 98 98
2015 0.992 39 56 69 73 79 84 87 90 93 95 97
2014 1.001 26 42 52 57 67 76 80 85 90 93 95
2013 1.014 13 27 34 41 54 67 73 79 86 90 93
2012 1.023 13 23 30 43 58 66 73 82 87 91
2011 1.052 18 23 33 49 58 68 78 84 89
2010 1.085 13 19 26 39 50 62 74 81 86
2009 1.076 13 22 30 43 55 70 78 84
2008 1.108 20 24 36 49 65 75 82
2007 1.151 13 21 29 43 60 71 79
2006 1.214 20 24 37 55 68 76
2005 1.270 13 22 31 50 64 74
2004 1.366 20 26 45 60 71
2003 1.413 13 23 40 56 68
2002 1.437 21 35 52 65
2001 1.446 20 31 48 61
2000 1.458 27 44 58
1999 1.484 24 39 54
1998 1.489 22 34 51
1997 1.502 21 30 47
1996 1.526 21 28 43
1995 1.549 20 26 40
1994 1.605 24 37
1993 1.650 23 34
1992 1.682 22 31
1991 1.703 21 28
1990 1.737 25
1989 1.783 23
1988 1.879 22
1987 1.959 21
1986 1.988 21
1985 2.006 20
1984 2.036 Note 1:
1983 2.092 Appraisers may apply an obsolescence factor to newer assets if the overall asset age mix
1982 2.129 is out of balance.
1981 2.229
1980 2.459
1979 2.705 Note 2:
1978 2.957 Schedules for items with 15 year or greater lives normally apply only to certain types of industrial machinery and equipment.
1977 3.180 Generally, items of this type are maintained in a manner resulting in low effective ages. Industrial appraisers adjust for lesser
1976 3.349 degrees of maintenance through application of service factors.
1975 3.558
1974 3.968
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HARRIS COUNTY APPRAISAL DISTRICT - 2017 DEPRECIATION SCHEDULES FOR THE YEAR OF ACQUISITION METHOD
See Note Below
YEAR INDEX 3 3 4 4 5 5 6 6 8 8 10 10 12 12 15 20 25 30
ACQUIRED FACTOR % GD NAM % GD NAM % GD NAM % GD NAM % GD NAM % GD NAM % GD NAM % GD % GD % GD % GD
2016 0.992 65 59.80 75 65.25 85 70.55 87 72.21 90 72.00 92 80.96 94 81.78 95 97 98 98
2015 0.992 39 39 56 51.52 69 60.03 73 63.51 79 65.57 84 74.76 87 76.56 90 93 95 97
2014 1.001 26 26 42 42 52 47.84 57 52.44 67 58.29 76 68.40 80 71.20 85 90 93 95
2013 1.014 13 13 27 27 34 34 41 41 54 49.68 67 60.97 73 65.70 79 86 90 93
2012 1.023 13 13 23 23 30 30 43 43 58 53.36 66 60.06 73 82 87 91
2011 1.052 18 18 23 23 33 33 49 49 58 53.36 68 78 84 89
2010 1.085 13 13 19 19 26 26 39 39 50 50 62 74 81 86
2009 1.076 13 13 22 22 30 30 43 43 55 70 78 84
2008 1.108 20 20 24 24 36 36 49 65 75 82
2007 1.151 13 13 21 21 29 29 43 60 71 79
2006 1.214 20 20 24 24 37 55 68 76
2005 1.270 13 13 22 22 31 50 64 74
2004 1.366 20 20 26 45 60 71
2003 1.413 13 13 23 40 56 68
2002 1.437 21 35 52 65
2001 1.446 20 31 48 61
2000 1.458 27 44 58
1999 1.484 24 39 54
1998 1.489 22 34 51
1997 1.502 21 30 47
1996 1.526 21 28 43
1995 1.549 20 26 40
1994 1.605 24 37
1993 1.650 23 34
1992 1.682 Note: 22 31
1991 1.703 If 50% or more of the total cost of an asset category is reported in the eligible NAM years 21 28
1990 1.737 for the category (these NAM years are boxed on this chart), then the NAM schedule is used 25
1989 1.783 to calculate the value. If less than 50% of the total cost of an asset category is reported in the eligible 23
1988 1.879 NAM years for the category, then the % GD schedule is used to calculate the value. 22
1987 1.959 21
1986 1.988 21
1985 2.006 20
1977 2.036 COMPUTER, SPECIFIC,TELECOMMUICATION, SOLAR EQUIPMENT
Telecom/Ind Telecom/Ind Telecom/Ind Solar/Ind
YEAR INDEX PC PC SPC SPC MF MF 4YR 4YR 6YR 6YR 8YR 8YR 10YR 10YR
ACQUIRED FACTOR % GD NAM % GD NAM % GD NAM % GD NAM % GD NAM % GD NAM % GD NAM
2016 1.000 68 62.56 78 71.76 75 65.25 75 65.25 87 72.21 90 72.00 92 80.96
2015 1.000 44 44 63 63 56 51.52 56 51.52 73 63.51 79 65.57 84 74.76
2014 1.000 28 28 50 50 42 42 42 42 57 52.44 67 58.29 76 68.40
2013 1.000 10 10 39 39 32 32 27 27 41 41 54 49.68 67 60.97
2012 1.000 03 03 25 25 15 15 13 13 30 30 43 43 58 53.36
2011 1.000 02 02 10 10 10 10 23 23 33 33 49 49
2010 1.000 19 19 26 26 39 39
2009 1.000 13 13 22 22 30 30
2008 1.000 20 20 24 24
2007 1.000 13 13 21 21
2006 1.000 20 20
2005 1.000 20 20
Page 4
Harris County Appraisal District
2017 Percent Good Value Factor Tables
Specific Equipment and Computer Equipment
Page 5
Harris County Appraisal District
Personal Property Book Value To Market Value Conversion Tables
Tax Year 2017
Page 6
TABLE OF CONTENTS
Group Codes
Page 7
GENERAL PERSONAL PROPERTY
Page 8
General Personal Property Numeric SIC Code Listing
Page 9
General Personal Property Numeric SIC Code Listing
Page 10
General Personal Property Numeric SIC Code Listing
Page 11
General Personal Property Numeric SIC Code Listing
Page 12
General Personal Property Numeric SIC Code Listing
Page 13
General Personal Property Numeric SIC Code Listing
Page 14
General Personal Property Numeric SIC Code Listing
Page 15
General Personal Property Numeric SIC Code Listing
Page 16
General Personal Property Numeric SIC Code Listing
Page 17
General Personal Property Numeric SIC Code Listing
Page 18
General Personal Property Numeric SIC Code Listing
Page 19
General Personal Property Numeric SIC Code Listing
Page 20
GENERAL PERSONAL PROPERTY
Page 21
General Personal Property Alphabetical SIC Code Listing
Page 22
General Personal Property Alphabetical SIC Code Listing
Page 23
General Personal Property Alphabetical SIC Code Listing
Page 24
General Personal Property Alphabetical SIC Code Listing
Page 25
General Personal Property Alphabetical SIC Code Listing
Page 26
General Personal Property Alphabetical SIC Code Listing
Page 27
General Personal Property Alphabetical SIC Code Listing
Page 28
General Personal Property Alphabetical SIC Code Listing
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General Personal Property Alphabetical SIC Code Listing
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General Personal Property Alphabetical SIC Code Listing
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General Personal Property Alphabetical SIC Code Listing
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INDUSTRIAL PERSONAL PROPERTY
Page 33
General Industrial Property Numeric SIC Code Listing
Page 34
General Industrial Property Numeric SIC Code Listing
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General Industrial Property Numeric SIC Code Listing
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General Industrial Property Numeric SIC Code Listing
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General Industrial Property Numeric SIC Code Listing
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General Industrial Property Numeric SIC Code Listing
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General Industrial Property Numeric SIC Code Listing
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General Industrial Property Numeric SIC Code Listing
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INDUSTRIAL PERSONAL PROPERTY
Page 42
General Industrial Property Alphabetical SIC Code Listing
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General Industrial Property Alphabetical SIC Code Listing
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General Industrial Property Alphabetical SIC Code Listing
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General Industrial Property Alphabetical SIC Code Listing
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General Industrial Property Alphabetical SIC Code Listing
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General Industrial Property Alphabetical SIC Code Listing
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General Industrial Property Alphabetical SIC Code Listing
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General Industrial Property Alphabetical SIC Code Listing
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