PP Tables.xlsx

	B	C	D	E	F	G	H	I	K	L	M	N	O	P	R	S	T	Y	Z	AA	AB	AC	AD	AF	AG	AH	AI	AJ	AK	AL	AM	AN	AO	AP	AQ	AR	AS	AT	AU	AV	AW	AX	BA	BB	BC	BD	BE	BF	BH	BI	BK
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2																								Chart for ARL 5, page 4.14											7.0% Rate
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4									Example for ARL 5, pages 4.3 & 4.17						Chart for ARL 5, page 4.10			Example for ARL 5, pages 4.4 & 4.17						2026 GENERAL PERCENT GOOD TABLE																									Chart for ARL 5, pages 4.16
5	Tables for ARL 5, pages 4.8 and 4.9																								AVERAGE ECONOMIC LIFE IN YEARS																		Example for ARL 5, pages 4.6 & 4.17
6									Personal	Industry	Acquisition		Cost		2026 FIXTURES/LEASEHOLD IMPROVEMENTS			Personal	Economic			Percent			3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20								2026 PERSONAL PROPERTY LOV FACTOR
7	2026 PERSONAL PROPERTY								Property	Number	Year	Cost	Factor	RCN	COST FACTOR TABLE			Property	Life	Age	RCN	Good	RCNLD	EFFECTIVE 1	67	76	81	85	87	89	91	92	93	94	94	95	95	96	96	97	97	97	Personal	Industry			LOV	Actual		June 30, 2024 Level of Value
8	COST FACTOR TABLE								Desk	3	2020	$1,500	1.32	$1,980		Year Acquired	Factor	Desk	10 years	6 years	$1,980	49%	$970	AGE 2	38	53	62	69	74	78	81	83	85	87	88	90	91	91	92	93	93	94	Property	Number	Age	RCNLD	Factor	Value		Industry Number	LOV Factor
9		Industry Category Number														2000	2.40							3	17	32	45	54	61	67	71	75	78	80	82	84	86	87	88	89	90	91	Desks	3	6 years	$970	0.96	$931		1	0.96
10	Year Acquired	1	2	3	4	5	6	7								2001	2.38							4	15	17	30	40	49	56	61	66	70	73	76	78	80	82	84	85	86	87								2	0.96
11	2000	2.15	2.07	1.98	2.09	2.02	2.02	2.09								2002	2.33							5		15	18	28	37	46	52	57	62	66	70	72	75	77	79	81	83	84								3	0.96
12	2001	2.13	2.06	1.96	2.08	2.00	2.01	2.08								2003	2.27							6			15	18	27	35	42	49	54	59	63	67	70	72	75	77	79	80								4	0.97
13	2002	2.12	2.04	1.96	2.07	1.98	2.00	2.06								2004	2.12							7				15	19	27	35	41	47	52	57	61	64	67	70	73	75	77								5	0.97
14	2003	2.08	2.01	1.93	2.03	1.96	1.97	2.03								2005	1.99							8					15	19	27	33	40	45	50	55	59	62	65	68	71	73								6	0.97
15	2004	2.02	1.95	1.88	1.97	1.91	1.91	1.97								2006	1.88							9						15	20	26	32	39	44	49	53	57	60	64	67	69								7	0.97
16	2005	1.88	1.82	1.78	1.84	1.81	1.79	1.85								2007	1.79							10							15	21	26	33	37	43	47	52	55	59	63	65								8	0.96
17	2006	1.79	1.74	1.71	1.77	1.74	1.73	1.77								2008	1.76							11								16	21	26	32	38	43	47	50	54	58	61								9	0.96
18	2007	1.71	1.66	1.65	1.70	1.68	1.66	1.71								2009	1.75							12								15	17	22	26	32	37	42	45	50	54	57								10	0.96
19	2008	1.64	1.60	1.59	1.65	1.63	1.61	1.65								2010	1.75							13									15	19	22	28	32	37	40	45	50	53								11	0.96
20	2009	1.60	1.56	1.55	1.60	1.60	1.57	1.61								2011	1.69							14										15	20	23	28	33	36	42	45	49								12	0.95
21	2010	1.61	1.57	1.55	1.61	1.59	1.58	1.61								2012	1.64							15											15	18	24	29	33	37	41	45								13	1.00
22	2011	1.56	1.53	1.52	1.57	1.55	1.54	1.57								2013	1.57							16												16	19	24	29	33	37	41								14	1.00
23	2012	1.52	1.49	1.48	1.52	1.51	1.50	1.52								2014	1.52							17												15	18	20	25	29	33	37								Fixtures/Leasehold Imps.	0.98
24	2013	1.51	1.48	1.48	1.51	1.48	1.49	1.49								2015	1.49							18													15	19	21	25	30	33								Source: Division of Property Taxation and Marshall Valuation
25	2014	1.49	1.46	1.46	1.49	1.46	1.47	1.47								2016	1.50							19														16	17	22	26	30
26	2015	1.47	1.45	1.44	1.47	1.44	1.45	1.45								2017	1.47							20														15	15	19	23	27
27	2016	1.49	1.47	1.44	1.48	1.44	1.45	1.45								2018	1.40							21																16	20	24
28	2017	1.46	1.44	1.42	1.44	1.41	1.42	1.43								2019	1.37							22																15	17	21
29	2018	1.41	1.40	1.38	1.39	1.36	1.38	1.40								2020	1.35							23																	15	19
30	2019	1.37	1.35	1.34	1.35	1.32	1.33	1.35								2021	1.20							24																		16
31	2020	1.36	1.35	1.32	1.34	1.31	1.33	1.34								2022	1.04							25																		15
32	2021	1.25	1.24	1.24	1.22	1.21	1.21	1.25								2023	1.02							26
33	2022	1.07	1.07	1.07	1.04	1.06	1.04	1.10								2024	1.02								Source: Division of Property Taxation
34	2023	1.05	1.05	1.04	1.03	1.03	1.03	1.05								2025	1.00
35	2024	1.03	1.04	1.03	1.03	1.03	1.03	1.03								Source: Marshall Valuation, October 2025
36	2025	1.00	1.00	1.00	1.00	1.00	1.00	1.00
37	Source: Marshall Valuation, October, 2025
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40	2026 PERSONAL PROPERTY
41	COST FACTOR TABLE
42		Industry Category Number
43	Year Acquired	8	9	10	11	12	13	14
44	2000	2.19	2.26	2.35	2.20	2.30	1.00	1.00
45	2001	2.17	2.23	2.33	2.18	2.27	1.00	1.00
46	2002	2.16	2.22	2.31	2.19	2.25	1.00	1.00
47	2003	2.12	2.18	2.27	2.15	2.20	1.00	1.00
48	2004	2.05	2.10	2.18	2.06	2.13	1.00	1.00
49	2005	1.90	1.94	2.00	1.89	1.96	1.00	1.00
50	2006	1.82	1.85	1.91	1.78	1.85	1.00	1.00
51	2007	1.73	1.74	1.82	1.67	1.74	1.00	1.00
52	2008	1.66	1.67	1.74	1.59	1.66	1.00	1.00
53	2009	1.60	1.63	1.66	1.56	1.59	1.00	1.00
54	2010	1.62	1.64	1.68	1.58	1.62	1.00	1.00
55	2011	1.57	1.59	1.64	1.51	1.58	1.00	1.00
56	2012	1.52	1.55	1.58	1.47	1.53	1.00	1.00
57	2013	1.51	1.54	1.57	1.48	1.52	1.00	1.00
58	2014	1.49	1.52	1.55	1.48	1.50	1.00	1.00
59	2015	1.48	1.51	1.54	1.48	1.49	1.00	1.00
60	2016	1.49	1.53	1.55	1.51	1.51	1.00	1.00
61	2017	1.46	1.50	1.52	1.48	1.49	1.00	1.00
62	2018	1.41	1.45	1.48	1.42	1.46	1.00	1.00
63	2019	1.36	1.40	1.41	1.37	1.40	1.00	1.00
64	2020	1.36	1.39	1.40	1.38	1.40	1.00	1.00
65	2021	1.25	1.27	1.29	1.25	1.29	1.00	1.00
66	2022	1.06	1.07	1.09	1.04	1.10	1.00	1.00
67	2023	1.04	1.05	1.06	1.04	1.07	1.00	1.00
68	2024	1.03	1.04	1.03	1.03	1.04	1.00	1.00
69	2025	1.00	1.00	1.00	1.00	1.00	1.00	1.00
70	Source: Marshall Valuation, October, 2025
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