Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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2014 Business Personal Property Depreciation Schedule and Trend Factors

Below are the 2014 Business Personal Property Depreciation Schedule and 2014 Trend Factors that the Property Tax Assistance Division will use with the 2014 Property Value Study.

Depreciation Schedule

Year Acquired PTD
PC
PTAD
4 yr
PTAD
5 yr
PTAD
6 yr
PTAD
8 yr
PTAD
10 yr
PTAD
12 yr
PTAD
15 yr
PTAD
20 yr
PTAD
30 yr
2013 0.68 0.75 0.78 0.83 0.88 0.90 0.90 0.93 0.95 0.97
2012 0.44 0.56 0.63 0.69 0.77 0.82 0.84 0.90 0.92 0.94
2011 0.28 0.42 0.50 0.58 0.67 0.73 0.78 0.85 0.88 0.91
2010 0.10 0.32 0.39 0.48 0.60 0.64 0.71 0.80 0.84 0.88
2009 0.03 0.15 0.25 0.35 0.50 0.55 0.65 0.75 0.80 0.85
2008 0.02 0.10 0.10 0.22 0.40 0.46 0.58 0.70 0.76 0.83
2007       0.10 0.30 0.37 0.51 0.65 0.72 0.81
2006         0.20 0.28 0.44 0.6 0.68 0.79
2005         0.10 0.15 0.37 0.55 0.64 0.77
2004           0.10 0.30 0.50 0.60 0.75
2003             0.23 0.45 0.56 0.73
2002             0.16 0.40 0.52 0.71
2001             0.10 0.35 0.48 0.69
2000               0.30 0.44 0.67
1999               0.25 0.40 0.65
1998               0.20 0.36 0.63
1997                 0.32 0.61
1996                 0.28 0.59
1995                 0.27 0.57
1994                 0.26 0.55
1993                 0.25 0.53
1992                   0.51
1991                   0.49
1990                   0.47
1989                   0.45
1988                   0.43
1987                   0.41
1986                   0.39
1985                   0.37
1984                   0.35

Trend Factors

Effective
Age
Trend
Factor
1 1.00
2 1.02
3 1.03
4 1.07
5 1.10
6 1.12
7 1.13
8 1.16
9 1.19
10 1.25
11 1.26
12 1.26
13 1.26
14 1.26
15 1.26
16 1.26
17 1.26
18 1.26
19 1.26
20 1.26
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