BEFORE THE DEPARTMENT OF REVENUE
OF THE STATE OF MONTANA
|
In the matter of the amendment of ARM 42.21.113, 42.21.123, 42.21.131, 42.21.137, 42.21.138, 42.21.139, 42.21.140, 42.21.151, 42.21.153, 42.21.155, and 42.22.1311 related to the trended depreciation schedules for valuing property |
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NOTICE OF PUBLIC HEARING ON PROPOSED AMENDMENT |
TO: All Concerned Persons
1. On November 21, 2013, at 10 a.m., the Department of Revenue will hold a public hearing in the Third Floor Reception Area Conference Room of the Sam W. Mitchell Building, located at 125 North Roberts, Helena, Montana, to consider the proposed amendment of the above-stated rules. The conference room is most readily accessed by entering through the east doors of the building.
2. The Department of Revenue will make reasonable accommodations for persons with disabilities who wish to participate in this public hearing or need an alternative accessible format of this notice. If you require an accommodation, please advise the department of the nature of the accommodation needed, no later than 5 p.m. on November 8, 2013. Please contact Laurie Logan, Department of Revenue, Director's Office, PO Box 7701, Helena, Montana 59604-7701; telephone 406.444.7905; fax 406.444.3696; or e-mail lalogan@mt.gov.
3. GENERAL STATEMENT OF REASONABLE NECESSITY. The department determines the market value of personal property by using the guides and valuation manuals listed in its rules and then applying the trended depreciation schedules as published in those rules. Personal property is valued annually, and because the trend tables used to value personal property change from year to year, the department must provide taxpayers with notice of those changes and does so through the rulemaking process. The annual update to the trended depreciation schedules provides taxpayers with the current depreciation percentage for each of the personal property classifications for the upcoming year. The updates also clearly identify for the taxpayer how the department values and depreciates property over time.
The department has considered the small business impact study requirements of 2-4-111, MCA. ARM 42.21.157 requires the department to update the depreciation schedules of tangible personal property on an annual basis. The purpose of these depreciation schedules is to account for the effect wear and tear has on the value of tangible personal property. With the passage of SB 96 during the 63rd Session of the Montana Legislature, the tangible personal property of small businesses that have $100,000 or less in tangible personal property is exempt from taxation. These rule changes will have no negative impact on those businesses.
The annual changes to ARM 42.21.113 through ARM 42.21.155, and ARM 42.21.1311, affect all businesses with tangible personal property. In the annual updating of the depreciation schedules, the department allows its appraisers to account for the impact of an additional year of wear and tear has had on the value of tangible personal property. Small businesses would see a negative impact if these tables were not updated. Without the ability to apply current depreciation schedules, the department's appraisers would overstate the value of this property.
It is reasonably necessary to update the trend tables to reflect any changes for the upcoming year. This general statement of reasonable necessity applies to all of the following proposed amendments, and will be supplemented as appropriate for any given rule change.
4. The rules proposed to be amended provide as follows, stricken matter interlined, new matter underlined:
42.21.113 LEASED AND RENTAL EQUIPMENT (1) Leased or rental equipment that is leased or rented on an hourly, daily, weekly, semimonthly, or monthly basis, but is not exempt under 15-6-202(4) or 15-6-219(5), MCA, will be valued in the following manner:
(a) For equipment that has an acquired cost of $0 to $500, the department shall use a four-year trended depreciation schedule. The trended schedule will be the same as ARM 42.21.155, category 1.
|
YEAR NEW/ACQUIRED |
TRENDED % GOOD |
|
2012 2013
|
70% |
|
2011 2012
|
41 43%
|
|
2010 2011
|
17 18%
|
|
2009 2010 and older
|
8% |
(b) For equipment that has an acquired cost of $501 to $1,500, the department shall use a five-year trended depreciation schedule. The trended schedule will be the same as ARM 42.21.155, category 2.
|
YEAR NEW/ACQUIRED |
TRENDED % GOOD |
|
2012 2013
|
85% |
|
2011 2012
|
70 66%
|
|
2010 2011
|
53 51%
|
|
2009 2010
|
33% |
|
2008 2009 and older
|
21 22%
|
(c) For equipment that has an acquired cost of $1,501 to $5,000, the department shall use a ten-year trended depreciation schedule. The trended schedule will be the same as ARM 42.21.155, category 8.
|
YEAR NEW/ACQUIRED |
TRENDED % GOOD |
|
2012 2013
|
92% |
|
2011 2012
|
86 84%
|
|
2010 2011
|
79 78%
|
|
2009 2010
|
70% |
|
2008 2009
|
64 61%
|
|
2007 2008
|
56 55%
|
|
2006 2007
|
45 44%
|
|
2005 2006
|
36 35%
|
|
2004 2005
|
30 29%
|
|
2003 2004 and older
|
25 26%
|
(d) For equipment that has an acquired cost of $5,001 to $15,000, the department shall use the trended depreciation schedule for heavy equipment. The schedule will be the same as ARM 42.21.131.
|
YEAR NEW/ACQUIRED |
TRENDED % GOOD |
|
2013 2014
|
80% |
|
2012 2013
|
65% |
|
2011 2012
|
59 57%
|
|
2010 2011
|
56 57%
|
|
2009 2010
|
48 54%
|
|
2008 2009
|
44 48%
|
|
2007 2008
|
43% |
|
2006 2007
|
37 40%
|
|
2005 2006
|
33 36%
|
|
2004 2005
|
31 32%
|
|
2003 2004
|
29 30%
|
|
2002 2003
|
27 23%
|
|
2001 2002
|
23 22%
|
|
2000 2001
|
23% |
|
1999 2000
|
19 24%
|
|
1998 1999
|
20 19%
|
|
1997 1998
|
20 21%
|
|
1996 1997
|
20% |
|
1995 1996
|
16 20%
|
|
1994 1995 and older
|
16 15%
|
(e) For rental video tapes and digital video disks, the following trended depreciation schedule will be used:
|
YEAR NEW/ACQUIRED |
TRENDED % GOOD |
|
2012 2013
|
25% |
|
2011 2012
|
15% |
|
2010 2011 and older
|
10% |
(2) through (4) remain the same.
(5) This rule is effective for tax years beginning after December 31, 2012 2013.
AUTH: 15-1-201, 15-23-108, MCA
IMP: 15-6-135, 15-6-138, 15-6-202, 15-6-207, 15-6-219, MCA
REASONABLE NECESSITY: The department additionally proposes to amend ARM 42.21.113(1) by striking the sections from the statute references as a matter of housekeeping.
42.21.123 FARM MACHINERY AND EQUIPMENT (1) through (7) remain the same.
(8) The trended depreciation schedule referred to in (2) through (6) is listed below and shall be used for tax year 2013 2014. The schedule is derived by using the guidebook listed in (2) as the data base. The values derived through use of the trended depreciation schedule will approximate average wholesale value.
|
YEAR NEW/ACQUIRED |
TRENDED % GOOD
AVERAGE WHOLESALE |
|
2013 2014
|
80% |
|
2012 2013
|
75% |
|
2011 2012
|
68 66%
|
|
2010 2011
|
65 64%
|
|
2009 2010
|
58 61%
|
|
2008 2009
|
56 54%
|
|
2007 2008
|
54 53%
|
|
2006 2007
|
51% |
|
2005 2006
|
47 48%
|
|
2004 2005
|
45 44%
|
|
2003 2004
|
41 43%
|
|
2002 2003
|
36 38%
|
|
2001 2002
|
33% |
|
2000 2001
|
31% |
|
1999 2000
|
28 29%
|
|
1998 1999
|
29 27%
|
|
1997 1998 and older
|
22% |
(9) remains the same.
(10) This rule is effective for tax years beginning after December 31, 2012 2013.
AUTH: 15-1-201, MCA
IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, MCA
42.21.131 HEAVY EQUIPMENT (1) through (4) remain the same.
(5) The trended depreciation schedule referred to in (2), (3), and (4) is listed below and shall be used for tax year 2013 2014. The values derived through the use of these percentages approximate the "quick sale" values as calculated in the guidebooks listed in (1).
|
HEAVY EQUIPMENT TRENDED DEPRECIATION SCHEDULE |
|
|
|
YEAR NEW/ACQUIRED |
TRENDED % GOOD
WHOLESALE |
|
2013 2014
|
80% |
|
2012 2013
|
65% |
|
2011 2012
|
59 57%
|
|
2010 2011
|
56 57%
|
|
2009 2010
|
48 54%
|
|
2008 2009
|
44 48%
|
|
2007 2008
|
43% |
|
2006 2007
|
37 40%
|
|
2005 2006
|
33 36%
|
|
2004 2005
|
31 32%
|
|
2003 2004
|
29 30%
|
|
2002 2003
|
27 23%
|
|
2001 2002
|
23 22%
|
|
2000 2001
|
23% |
|
1999 2000
|
19 24%
|
|
1998 1999
|
20 19%
|
|
1997 1998
|
20 21%
|
|
1996 1997
|
20% |
|
1995 1996
|
16 20%
|
|
1994 1995 and older
|
16 15%
|
(6) This rule is effective for tax years beginning after December 31, 2012 2013, and applies to all heavy equipment.
AUTH: 15-1-201, 15-23-108, MCA
IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, MCA
42.21.137 SEISMOGRAPH UNITS AND ALLIED EQUIPMENT
(1) through (3) remain the same.
(4) The trended depreciation schedules referred to in (1) through (3) are listed below and shall be used for tax year 2013 2014.
|
SEISMOGRAPH UNIT |
|
|
|
YEAR NEW/ACQUIRED |
% GOOD |
TREND FACTOR |
TRENDED % GOOD |
WHOLESALE FACTOR |
WHOLESALE % GOOD |
|
2013 2014
|
100% |
1.000 |
100% |
80% |
80% |
|
2012 2013
|
85% |
1.000 |
85% |
80% |
68% |
|
2011 2012
|
69% |
1.026 1.000
|
71 69%
|
80% |
57 55%
|
|
2010 2011
|
52% |
1.054 1.027
|
55 53%
|
80% |
44 43%
|
|
2009 2010
|
34% |
1.039 1.055
|
35 36%
|
80% |
28 29%
|
|
2008 2009
|
23% |
1.076 1.040
|
25 24%
|
80% |
20 19%
|
|
2007 2008-2006
|
20 18%
|
1.124 1.077
|
22 19%
|
80% |
18 16%
|
|
2005 and older |
5% |
|
|
|
5% |
|
SEISMOGRAPH ALLIED EQUIPMENT |
|
|
|
YEAR NEW/
ACQUIRED |
% GOOD |
TREND FACTOR |
TRENDED % GOOD |
|
2013 2014
|
100% |
1.000 |
100% |
|
2012 2013
|
85% |
1.000 |
85% |
|
2011 2012
|
69% |
1.026 1.000
|
71 69%
|
|
2010 2011
|
52% |
1.054 1.027
|
55 53% |
|
2009 2010
|
34% |
1.039 1.055
|
35 36%
|
|
2008 2009
|
23% |
1.076 1.040
|
25 24%
|
|
2007 2008-2006
|
20 18%
|
1.124 1.077
|
22 19%
|
|
2005 and older |
5% |
|
5% |
|
|
|
|
|
|
|
|
|
(5) This rule is effective for tax years beginning after December 31, 2012 2013.
AUTH: 15-1-201, MCA
IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, MCA
42.21.138 OIL AND GAS FIELD MACHINERY AND EQUIPMENT (1) and (2) remain the same.
(3) The trended depreciation schedule referred to in (1) and (2) is listed below and shall be used for tax year 2013 2014.
|
OIL AND GAS FIELD PRODUCTION
EQUIPMENT TRENDED DEPRECIATION SCHEDULE |
|
|
|
YEAR NEW/ ACQUIRED |
% GOOD |
TREND FACTOR |
TRENDED % GOOD |
|
2013 2014
|
100% |
1.000 |
100% |
|
2012 2013
|
95% |
1.000 |
95% |
|
2011 2012
|
90% |
1.026 1.000
|
92 90%
|
|
2010 2011
|
85% |
1.054 1.027
|
90 87%
|
|
2009 2010
|
79% |
1.039 1.055
|
82 83%
|
|
2008 2009
|
73% |
1.076 1.040
|
79 76%
|
|
2007 2008
|
68% |
1.124 1.077
|
76 73%
|
|
2006 2007
|
62% |
1.191 1.125
|
74 70%
|
|
2005 2006
|
55% |
1.251 1.192
|
69 66%
|
|
2004 2005
|
49% |
1.357 1.252
|
66 61%
|
|
2003 2004
|
43% |
1.404 1.358
|
60 58%
|
|
2002 2003
|
37% |
1.433 1.406
|
53 52%
|
|
2001 2002
|
31% |
1.441 1.434
|
45 44%
|
|
2000 2001
|
26% |
1.454 1.442
|
38 37%
|
|
1999 2000
|
23% |
1.478 1.456
|
34 33%
|
|
1998 1999 and older
|
20 21%
|
1.485 1.479
|
30% |
(4) and (5) remain the same.
(6) This rule is effective for tax years beginning after December 31, 2012 2013.
AUTH: 15-1-201, MCA
IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-213, 15-6-219, MCA
REASONABLE NECESSITY: The department additionally proposes to strike an incorrect implementing statute from ARM 42.21.138.
42.21.139 WORK-OVER AND SERVICE RIGS (1) through (4) remain the same.
(5) The trended depreciation schedule referred to in (2) and (4) is listed below and shall be used for tax year 2013 2014.
|
SERVICE AND WORKOVER RIG TRENDED DEPRECIATION SCHEDULE |
|
|
|
YEAR/NEW ACQUIRED |
% GOOD |
TREND FACTOR |
WHOLESALE FACTOR |
TRENDED WHOLESALE % GOOD |
|
2013 2014
|
100% |
1.000 |
80% |
80% |
|
2012 2013
|
92% |
1.000 |
80% |
74% |
|
2011 2012
|
84% |
1.026 1.000
|
80% |
69 67%
|
|
2010 2011
|
76% |
1.054 1.027
|
80% |
64 62%
|
|
2009 2010
|
67% |
1.039 1.055
|
80% |
56 57%
|
|
2008 2009
|
58% |
1.076 1.040
|
80% |
50 48%
|
|
2007 2008
|
49% |
1.124 1.077
|
80% |
44 42%
|
|
2006 2007
|
39% |
1.191 1.125
|
80% |
37 35%
|
|
2005 2006
|
30% |
1.251 1.192
|
80% |
30 29%
|
|
2004 2005
|
24% |
1.357 1.252
|
80% |
26 24%
|
|
2003 2004 and older
|
20 21%
|
1.404 1.358
|
80% |
22% |
(6) This rule is effective for tax years beginning after December 31, 2012 2013.
AUTH: 15-1-201, MCA
IMP: 15-6-135, 15-6-138, 15-6-219, MCA
42.21.140 OIL DRILLING RIGS (1) remains the same.
(2) The department shall prepare a ten-year trended depreciation schedule for oil drilling rigs. The trended depreciation schedule shall be derived from depreciation factors published in the Marshall & Swift Valuation Service Guide. The "% good" for all drill rigs less than one year old shall be 100 percent. The trended depreciation schedule for tax year 2013 2014 is listed below.
|
DRILL RIG TRENDED DEPRECIATION SCHEDULE |
|
|
|
YEAR NEW/
ACQUIRED |
% GOOD |
TREND
FACTOR |
TRENDED
% GOOD |
|
2013 2014
|
100% |
1.000 |
100% |
|
2012 2013
|
92% |
1.000 |
92% |
|
2011 2012
|
84% |
1.026 1.000
|
86 84%
|
|
2010 2011
|
76% |
1.054 1.027
|
80 78%
|
|
2009 2010
|
67% |
1.039 1.055
|
70 71%
|
|
2008 2009
|
58% |
1.076 1.040
|
62 60%
|
|
2007 2008
|
49% |
1.124 1.077
|
55 53%
|
|
2006 2007
|
39% |
1.191 1.125
|
46 44%
|
|
2005 2006
|
30% |
1.251 1.192
|
38 36%
|
|
2004 2005
|
24% |
1.357 1.252
|
33 30%
|
|
2003 2004 and older
|
20 21%
|
1.404 1.358
|
28% |
(3) remains the same.
(4) This rule is effective for tax years beginning after December 31, 2012 2013.
AUTH: 15-1-201, MCA
IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, MCA
42.21.151 TELEVISION CABLE SYSTEMS (1) through (3) remain the same.
(4) The trended depreciation schedules referred to in (2) and (3) are listed below and shall be in effect for tax year 2013 2014.
|
TABLE 1: FIVE-YEAR "DISHES" |
|
|
|
YEAR NEW/
ACQUIRED |
% GOOD |
TREND
FACTOR |
TRENDED
% GOOD |
|
2012 2013
|
85% |
1.000 |
85% |
|
2011 2012
|
69% |
1.027 1.007
|
71 69%
|
|
2010 2011
|
52% |
1.059 1.036
|
55 54%
|
|
2009 2010
|
34% |
1.051 1.068
|
36% |
|
2008 2009 and older
|
20 21%
|
1.082 1.060
|
22% |
|
TABLE 2: TEN-YEAR "TOWERS" |
|
|
|
YEAR NEW/
ACQUIRED |
% GOOD |
TREND
FACTOR |
TRENDED
% GOOD |
|
2012 2013
|
92% |
1.000 |
92% |
|
2011 2012
|
84% |
1.027 1.007
|
86 85%
|
|
2010 2011
|
76% |
1.059 1.036
|
81 79%
|
|
2009 2010
|
67% |
1.051 1.068
|
70 72%
|
|
2008 2009
|
58% |
1.082 1.060
|
63 61%
|
|
2007 2008
|
49% |
1.124 1.091
|
55 53%
|
|
2006 2007
|
39% |
1.186 1.134
|
46 44%
|
|
2005 2006
|
30% |
1.241 1.196
|
37 36%
|
|
2004 2005
|
24% |
1.334 1.251
|
32 30%
|
|
2003 2004 and older
|
20 21%
|
1.380 1.345
|
28% |
(5) This rule is effective for tax years beginning after December 31, 2012 2013.
AUTH: 15-1-201, MCA
IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, MCA
42.21.153 SKI LIFT EQUIPMENT (1) and (2) remain the same.
(3) The depreciation schedules shall be determined by the life expectancy of the equipment and will normally compensate for the loss in value due to ordinary wear and tear, offset by reasonable maintenance, and ordinary functional obsolescence due to the technological changes during the life expectancy period.
|
DEPRECIATION TABLE FOR SKI LIFT EQUIPMENT |
|
|
|
YEAR NEW/
ACQUIRED |
% GOOD |
TREND
FACTOR |
TRENDED
% GOOD |
|
2012 2013
|
92% |
1.000 |
92% |
|
2011 2012
|
84% |
1.027 1.007
|
86 85%
|
|
2010 2011
|
76% |
1.059 1.036
|
81 79%
|
|
2009 2010
|
67% |
1.051 1.068
|
70 72%
|
|
2008 2009
|
58% |
1.082 1.060
|
63 61%
|
|
2007 2008
|
49% |
1.124 1.091
|
55 53%
|
|
2006 2007
|
39% |
1.186 1.134
|
46 44%
|
|
2005 2006
|
30% |
1.241 1.196
|
37 36%
|
|
2004 2005
|
24% |
1.334 1.251
|
32 30%
|
|
2003 2004 and older
|
20 21%
|
1.380 1.345
|
28% |
(a) through (b)(i) remain the same.
(4) This methodology is effective for tax years beginning after December 31, 2012 2013.
AUTH: 15-1-201, MCA
IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, MCA
42.21.155 DEPRECIATION SCHEDULES (1) remains the same.
(2) The trended depreciation schedules for tax year 2013 2014 are listed below. The categories are explained in ARM 42.21.156. The trend factors are derived according to ARM 42.21.156 and 42.21.157.
CATEGORY 1
|
|
|
|
|
YEAR NEW/
ACQUIRED |
%GOOD |
TREND
FACTOR |
TRENDED
% GOOD |
|
2012 2013
|
70% |
1.000 |
70% |
|
2011 2012
|
45% |
0.916 0.953
|
41 43%
|
|
2010 2011
|
20% |
0.843 0.879
|
17 18%
|
|
2009 2010 and older
|
10% |
0.813 0.808
|
8% |
|
CATEGORY 2 |
|
|
|
|
|
|
YEAR NEW/
ACQUIRED |
% GOOD |
TREND
FACTOR |
TRENDED
% GOOD |
|
2012 2013
|
85% |
1.000 |
85% |
|
2011 2012
|
69% |
1.013 0.962
|
70 66%
|
|
2010 2011
|
52% |
1.018 0.975
|
53 51%
|
|
2009 2010
|
34% |
0.974 0.979
|
33% |
|
2008 2009 and older
|
20 23%
|
1.053 0.937
|
21 22%
|
|
CATEGORY 3 |
|
|
|
|
|
|
YEAR NEW/ |
|
TREND |
TRENDED |
|
ACQUIRED |
% GOOD |
FACTOR |
% GOOD |
|
2012 2013
|
85% |
1.000 |
85% |
|
2011 2012
|
69% |
0.971 0.987
|
67 68%
|
|
2010 2011
|
52% |
0.937 0.959
|
49 50%
|
|
2009 2010
|
34% |
0.920 0.925
|
31% |
|
2008 2009 and older
|
20 23%
|
0.889 0.909
|
18 21%
|
|
CATEGORY 4 |
|
|
|
|
|
|
YEAR NEW/ |
|
TREND |
TRENDED |
|
ACQUIRED |
% GOOD |
FACTOR |
% GOOD |
|
2012 2013
|
85% |
1.000 |
85% |
|
2011 2012
|
69% |
0.997 0.999
|
69% |
|
2010 2011
|
52% |
0.984 0.995
|
51 52%
|
|
2009 2010
|
34% |
0.973 0.983
|
33% |
|
2008 2009 and older
|
20 23%
|
0.961 0.972
|
19 22%
|
|
CATEGORY 5 |
|
|
|
|
|
|
YEAR NEW/ |
|
TREND |
TRENDED |
|
ACQUIRED |
% GOOD |
FACTOR |
% GOOD |
|
2012 2013
|
85% |
1.000 |
85% |
|
2011 2012
|
69% |
1.030 1.011
|
71 70%
|
|
2010 2011
|
52% |
1.039 1.042
|
54% |
|
2009 2010
|
34% |
1.044 1.051
|
36% |
|
2008 2009 and older
|
20 23%
|
1.090 1.056
|
22 24%
|
|
CATEGORY 6 |
|
|
|
|
|
|
YEAR NEW/ |
|
TREND |
TRENDED |
|
ACQUIRED |
% GOOD |
FACTOR |
% GOOD |
|
2012 2013
|
85% |
1.000 |
85% |
|
2011 2012
|
69% |
1.023 1.016
|
71 70%
|
|
2010 2011
|
52% |
1.058 1.044
|
55 54%
|
|
2009 2010
|
34% |
1.078 1.080
|
37% |
|
2008 2009 and older
|
20 23%
|
1.082 1.100
|
22 25%
|
|
CATEGORY 7 |
|
|
|
|
|
|
YEAR NEW/ |
|
TREND |
TRENDED |
|
ACQUIRED |
% GOOD |
FACTOR |
% GOOD |
|
2012 2013
|
92% |
1.000 |
92% |
|
2011 2012
|
84% |
1.030 1.017
|
87 85%
|
|
2010 2011
|
76% |
1.047 |
80% |
|
2009 2010
|
67% |
1.041 1.064
|
70 71%
|
|
2008 2009
|
58% |
1.074 1.058
|
62 61%
|
|
2007 2008
|
49% |
1.093 1.092
|
54 53%
|
|
2006 2007
|
39% |
1.117 1.111
|
44 43%
|
|
2005 2006
|
30% |
1.151 1.135
|
35 34%
|
|
2004 2005
|
24% |
1.181 1.170
|
28% |
|
2003 2004 and older
|
20 21%
|
1.186 1.201
|
24 25%
|
|
|
CATEGORY 8 |
|
|
|
|
|
|
YEAR NEW/ |
|
TREND |
TRENDED |
|
ACQUIRED |
% GOOD |
FACTOR |
% GOOD |
|
2012 2013
|
92% |
1.000 |
92% |
|
2011 2012
|
84% |
1.029 1.004
|
86 84%
|
|
2010 2011
|
76% |
1.039 1.033
|
79 78%
|
|
2009 2010
|
67% |
1.043 |
70% |
|
2008 2009
|
58% |
1.109 1.047
|
64 61%
|
|
2007 2008
|
49% |
1.133 1.114
|
56 55%
|
|
2006 2007
|
39% |
1.165 1.138
|
45 44%
|
|
2005 2006
|
30% |
1.203 1.170
|
36 35%
|
|
2004 2005
|
24% |
1.249 1.208
|
30 29%
|
|
2003 2004 and older
|
20 21%
|
1.259 1.254
|
25 26%
|
(3) This rule is effective for tax years beginning after December 31, 2012 2013.
AUTH: 15-1-201, MCA
IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, MCA
42.22.1311 INDUSTRIAL MACHINERY AND EQUIPMENT TREND FACTORS (1) and (2) remain the same.
(3) Tables 1 through 32 represent the yearly trend factors for each of the categories.
|
YEAR |
TABLE 1 |
TABLE 2 |
TABLE 3 |
TABLE 4 |
TABLE 5 |
|
|
Airplane Mfg. |
Baking |
Bottling |
Brew/Dis. |
Candy Confect. |
|
2012
|
1.000
|
1.000
|
1.000
|
1.000
|
1.000
|
|
2011
|
1.029
|
1.027
|
1.027
|
1.025
|
1.027
|
|
2010
|
1.068
|
1.060
|
1.060
|
1.053
|
1.060
|
|
2009
|
1.050
|
1.052
|
1.050
|
1.047
|
1.054
|
|
2008
|
1.080
|
1.078
|
1.077
|
1.077
|
1.079
|
|
2007
|
1.124
|
1.121
|
1.125
|
1.125
|
1.123
|
|
2006
|
1.187
|
1.201
|
1.192
|
1.192
|
1.205
|
|
2005
|
1.248
|
1.256
|
1.254
|
1.253
|
1.260
|
|
2004
|
1.352
|
1.351
|
1.359
|
1.354
|
1.355
|
|
2003
|
1.403
|
1.402
|
1.409
|
1.400
|
1.403
|
|
2002
|
1.429
|
1.426
|
1.434
|
1.425
|
1.427
|
|
2001
|
1.434
|
1.435
|
1.441
|
1.434
|
1.436
|
|
2000
|
1.444
|
1.451
|
1.454
|
1.450
|
1.453
|
|
1999
|
1.470
|
1.480
|
1.482
|
1.477
|
1.482
|
|
1998
|
1.472
|
1.485
|
1.485
|
1.485
|
1.487
|
|
1997
|
1.483
|
1.500
|
1.496
|
1.499
|
1.503
|
|
1996
|
1.501
|
1.526
|
1.519
|
1.524
|
1.530
|
|
1995
|
1.522
|
1.549
|
1.542
|
1.552
|
1.554
|
|
1994
|
1.582
|
1.612
|
1.603
|
1.611
|
1.618
|
|
1993
|
1.623
|
1.662
|
1.646
|
1.649
|
1.668
|
|
2013 |
1.000 |
1.000 |
1.000 |
1.000 |
1.000 |
|
2012 |
1.000 |
1.008 |
1.004 |
1.008 |
1.008 |
|
2011 |
1.030 |
1.036 |
1.032 |
1.034 |
1.037 |
|
2010 |
1.068 |
1.070 |
1.065 |
1.063 |
1.070 |
|
2009 |
1.051 |
1.062 |
1.055 |
1.057 |
1.064 |
|
2008 |
1.081 |
1.088 |
1.083 |
1.087 |
1.089 |
|
2007 |
1.125 |
1.132 |
1.130 |
1.135 |
1.133 |
|
2006 |
1.187 |
1.212 |
1.198 |
1.203 |
1.217 |
|
2005 |
1.249 |
1.268 |
1.260 |
1.264 |
1.272 |
|
2004 |
1.352 |
1.363 |
1.366 |
1.366 |
1.367 |
|
2003 |
1.404 |
1.415 |
1.416 |
1.413 |
1.417 |
|
2002 |
1.429 |
1.439 |
1.442 |
1.438 |
1.441 |
|
2001 |
1.434 |
1.448 |
1.449 |
1.447 |
1.450 |
|
2000 |
1.444 |
1.464 |
1.461 |
1.463 |
1.467 |
|
1999 |
1.471 |
1.494 |
1.489 |
1.490 |
1.496 |
|
1998 |
1.472 |
1.499 |
1.492 |
1.498 |
1.501 |
|
1997 |
1.484 |
1.514 |
1.504 |
1.513 |
1.517 |
|
1996 |
1.502 |
1.540 |
1.527 |
1.538 |
1.545 |
|
1995 |
1.522 |
1.563 |
1.550 |
1.567 |
1.569 |
|
1994 |
1.583 |
1.627 |
1.611 |
1.626 |
1.634 |
|
YEAR |
TABLE 6 |
TABLE 7 |
TABLE 8 |
TABLE 9 |
TABLE 10 |
|
|
Cement Mfg. |
Chemical Mfg. |
Clay Mfg. |
Contractor Eq. |
Creamery/Dairy |
|
2012
|
1.000
|
1.000
|
1.000
|
1.000
|
1.000
|
|
2011
|
1.032
|
1.026
|
1.030
|
1.030
|
1.026
|
|
2010
|
1.061
|
1.054
|
1.061
|
1.060
|
1.059
|
|
2009
|
1.047
|
1.039
|
1.053
|
1.056
|
1.055
|
|
2008
|
1.095
|
1.076
|
1.102
|
1.087
|
1.078
|
|
2007
|
1.143
|
1.124
|
1.149
|
1.122
|
1.124
|
|
2006
|
1.203
|
1.191
|
1.211
|
1.161
|
1.203
|
|
2005
|
1.263
|
1.251
|
1.268
|
1.214
|
1.263
|
|
2004
|
1.373
|
1.357
|
1.369
|
1.296
|
1.359
|
|
2003
|
1.427
|
1.404
|
1.418
|
1.334
|
1.406
|
|
2002
|
1.456
|
1.433
|
1.446
|
1.355
|
1.429
|
|
2001
|
1.465
|
1.441
|
1.456
|
1.365
|
1.439
|
|
2000
|
1.480
|
1.454
|
1.472
|
1.373
|
1.455
|
|
1999
|
1.504
|
1.478
|
1.497
|
1.397
|
1.484
|
|
1998
|
1.511
|
1.485
|
1.502
|
1.409
|
1.490
|
|
1997
|
1.527
|
1.501
|
1.518
|
1.425
|
1.505
|
|
1996
|
1.546
|
1.520
|
1.541
|
1.453
|
1.531
|
|
1995
|
1.574
|
1.549
|
1.571
|
1.476
|
1.558
|
|
1994
|
1.630
|
1.607
|
1.625
|
1.517
|
1.623
|
|
1993
|
1.666
|
1.639
|
1.663
|
1.555
|
1.667
|
|
2013 |
1.000 |
1.000 |
1.000 |
1.000 |
1.000 |
|
2012 |
1.009 |
1.001 |
1.010 |
1.017 |
1.008 |
|
2011 |
1.044 |
1.029 |
1.043 |
1.051 |
1.036 |
|
2010 |
1.073 |
1.056 |
1.074 |
1.081 |
1.069 |
|
2009 |
1.059 |
1.042 |
1.066 |
1.077 |
1.065 |
|
2008 |
1.107 |
1.078 |
1.115 |
1.109 |
1.089 |
|
2007 |
1.156 |
1.127 |
1.163 |
1.144 |
1.135 |
|
2006 |
1.217 |
1.193 |
1.225 |
1.184 |
1.215 |
|
2005 |
1.277 |
1.254 |
1.284 |
1.238 |
1.275 |
|
2004 |
1.388 |
1.360 |
1.386 |
1.322 |
1.372 |
|
2003 |
1.443 |
1.408 |
1.436 |
1.360 |
1.420 |
|
2002 |
1.473 |
1.436 |
1.464 |
1.382 |
1.443 |
|
2001 |
1.482 |
1.444 |
1.474 |
1.393 |
1.453 |
|
2000 |
1.496 |
1.458 |
1.490 |
1.401 |
1.469 |
|
1999 |
1.521 |
1.481 |
1.515 |
1.425 |
1.499 |
|
1998 |
1.528 |
1.489 |
1.520 |
1.437 |
1.505 |
|
1997 |
1.543 |
1.504 |
1.536 |
1.453 |
1.520 |
|
1996 |
1.563 |
1.523 |
1.560 |
1.481 |
1.546 |
|
1995 |
1.592 |
1.553 |
1.590 |
1.506 |
1.573 |
|
1994 |
1.648 |
1.610 |
1.645 |
1.547 |
1.639 |
|
YEAR |
TABLE 11 |
TABLE 12 |
TABLE 13 |
TABLE 14 |
TABLE 15 |
|
|
Elec. Pwr. Eq. |
Elec. Eq. Mfg. |
Cannery/Fish |
Flour, Cer. Feed |
Cannery/Fruit |
|
2012
|
1.000
|
1.000
|
1.000
|
1.000
|
1.000
|
|
2011
|
1.025
|
1.027
|
1.028
|
1.028
|
1.026
|
|
2010
|
1.081
|
1.077
|
1.061
|
1.061
|
1.059
|
|
2009
|
1.073
|
1.063
|
1.052
|
1.052
|
1.055
|
|
2008
|
1.077
|
1.080
|
1.080
|
1.080
|
1.076
|
|
2007
|
1.136
|
1.133
|
1.123
|
1.126
|
1.116
|
|
2006
|
1.230
|
1.212
|
1.203
|
1.200
|
1.189
|
|
2005
|
1.320
|
1.287
|
1.258
|
1.261
|
1.241
|
|
2004
|
1.444
|
1.402
|
1.356
|
1.361
|
1.331
|
|
2003
|
1.510
|
1.462
|
1.407
|
1.411
|
1.380
|
|
2002
|
1.535
|
1.487
|
1.432
|
1.435
|
1.402
|
|
2001
|
1.529
|
1.485
|
1.442
|
1.443
|
1.412
|
|
2000
|
1.540
|
1.496
|
1.457
|
1.458
|
1.427
|
|
1999
|
1.571
|
1.523
|
1.487
|
1.488
|
1.456
|
|
1998
|
1.563
|
1.518
|
1.491
|
1.494
|
1.461
|
|
1997
|
1.566
|
1.525
|
1.506
|
1.508
|
1.475
|
|
1996
|
1.575
|
1.539
|
1.534
|
1.531
|
1.505
|
|
1995
|
1.588
|
1.556
|
1.557
|
1.555
|
1.524
|
|
1994
|
1.671
|
1.631
|
1.620
|
1.618
|
1.582
|
|
1993
|
1.706
|
1.670
|
1.673
|
1.662
|
1.637
|
|
2013 |
1.000 |
1.000 |
1.000 |
1.000 |
1.000 |
|
2012 |
0.990 |
0.993 |
1.007 |
1.007 |
1.011 |
|
2011 |
1.012 |
1.019 |
1.036 |
1.036 |
1.039 |
|
2010 |
1.068 |
1.069 |
1.070 |
1.070 |
1.072 |
|
2009 |
1.060 |
1.054 |
1.061 |
1.061 |
1.068 |
|
2008 |
1.064 |
1.072 |
1.089 |
1.089 |
1.089 |
|
2007 |
1.122 |
1.124 |
1.133 |
1.136 |
1.130 |
|
2006 |
1.215 |
1.203 |
1.213 |
1.210 |
1.204 |
|
2005 |
1.303 |
1.277 |
1.268 |
1.272 |
1.256 |
|
2004 |
1.426 |
1.391 |
1.367 |
1.373 |
1.347 |
|
2003 |
1.491 |
1.450 |
1.419 |
1.423 |
1.397 |
|
2002 |
1.516 |
1.475 |
1.445 |
1.447 |
1.419 |
|
2001 |
1.510 |
1.473 |
1.454 |
1.455 |
1.430 |
|
2000 |
1.521 |
1.484 |
1.470 |
1.471 |
1.444 |
|
1999 |
1.551 |
1.511 |
1.499 |
1.500 |
1.474 |
|
1998 |
1.544 |
1.506 |
1.504 |
1.507 |
1.479 |
|
1997 |
1.547 |
1.512 |
1.519 |
1.521 |
1.493 |
|
1996 |
1.555 |
1.526 |
1.547 |
1.544 |
1.523 |
|
1995 |
1.568 |
1.544 |
1.570 |
1.569 |
1.543 |
|
1994 |
1.651 |
1.618 |
1.634 |
1.632 |
1.602 |
|
YEAR |
TABLE 16 |
TABLE 17 |
TABLE 18 |
TABLE 19 |
TABLE 20 |
|
|
Packing/ Fruit |
Laundry/
Clean |
Logging Eq. |
Packing/
Meat |
Metal
Work |
|
2012
|
1.000
|
1.000
|
1.000
|
1.000
|
1.000
|
|
2011
|
1.026
|
1.028
|
1.029
|
1.028
|
1.030
|
|
2010
|
1.056
|
1.061
|
1.058
|
1.058
|
1.066
|
|
2009
|
1.056
|
1.051
|
1.044
|
1.053
|
1.045
|
|
2008
|
1.076
|
1.087
|
1.078
|
1.087
|
1.084
|
|
2007
|
1.114
|
1.132
|
1.116
|
1.129
|
1.126
|
|
2006
|
1.166
|
1.193
|
1.163
|
1.203
|
1.189
|
|
2005
|
1.214
|
1.247
|
1.215
|
1.255
|
1.241
|
|
2004
|
1.296
|
1.345
|
1.306
|
1.345
|
1.339
|
|
2003
|
1.341
|
1.394
|
1.352
|
1.390
|
1.382
|
|
2002
|
1.361
|
1.419
|
1.373
|
1.414
|
1.405
|
|
2001
|
1.373
|
1.427
|
1.382
|
1.425
|
1.407
|
|
2000
|
1.384
|
1.439
|
1.390
|
1.440
|
1.417
|
|
1999
|
1.414
|
1.466
|
1.415
|
1.467
|
1.436
|
|
1998
|
1.420
|
1.469
|
1.420
|
1.475
|
1.436
|
|
1997
|
1.432
|
1.480
|
1.432
|
1.491
|
1.450
|
|
1996
|
1.465
|
1.504
|
1.455
|
1.518
|
1.468
|
|
1995
|
1.483
|
1.527
|
1.475
|
1.544
|
1.494
|
|
1994
|
1.530
|
1.583
|
1.522
|
1.602
|
1.552
|
|
1993
|
1.586
|
1.625
|
1.565
|
1.650
|
1.591
|
|
2013 |
1.000 |
1.000 |
1.000 |
1.000 |
1.000 |
|
2012 |
1.017 |
1.006 |
1.009 |
1.010 |
1.029 |
|
2011 |
1.045 |
1.035 |
1.039 |
1.039 |
1.065 |
|
2010 |
1.076 |
1.069 |
1.069 |
1.070 |
1.044 |
|
2009 |
1.075 |
1.059 |
1.054 |
1.065 |
1.083 |
|
2008 |
1.097 |
1.095 |
1.089 |
1.099 |
1.125 |
|
2007 |
1.135 |
1.140 |
1.128 |
1.142 |
1.188 |
|
2006 |
1.188 |
1.202 |
1.175 |
1.217 |
1.240 |
|
2005 |
1.237 |
1.256 |
1.227 |
1.269 |
1.338 |
|
2004 |
1.321 |
1.355 |
1.319 |
1.360 |
1.381 |
|
2003 |
1.366 |
1.404 |
1.366 |
1.406 |
1.403 |
|
2002 |
1.387 |
1.430 |
1.387 |
1.430 |
1.406 |
|
2001 |
1.399 |
1.438 |
1.396 |
1.441 |
1.415 |
|
2000 |
1.410 |
1.450 |
1.404 |
1.457 |
1.435 |
|
1999 |
1.441 |
1.477 |
1.429 |
1.484 |
1.435 |
|
1998 |
1.447 |
1.480 |
1.435 |
1.491 |
1.448 |
|
1997 |
1.459 |
1.491 |
1.447 |
1.508 |
1.467 |
|
1996 |
1.493 |
1.515 |
1.469 |
1.535 |
1.493 |
|
1995 |
1.512 |
1.539 |
1.490 |
1.562 |
1.550 |
|
1994 |
1.559 |
1.594 |
1.538 |
1.621 |
1.590 |
|
|
|
|
|
|
|
|
YEAR |
TABLE 21 |
TABLE 22 |
TABLE 23 |
TABLE 24 |
TABLE 25 |
|
|
Mine
Mill |
Paint
Mfg. |
Petroleum |
Printing |
Paper
Mfg. |
|
2012
|
1.000
|
1.000
|
1.000
|
1.000
|
1.000
|
|
2011
|
1.041
|
1.029
|
1.028
|
1.026
|
1.028
|
|
2010
|
1.075
|
1.063
|
1.054
|
1.058
|
1.061
|
|
2009
|
1.074
|
1.051
|
1.037
|
1.047
|
1.050
|
|
2008
|
1.123
|
1.087
|
1.080
|
1.070
|
1.084
|
|
2007
|
1.170
|
1.135
|
1.134
|
1.108
|
1.127
|
|
2006
|
1.222
|
1.201
|
1.206
|
1.169
|
1.184
|
|
2005
|
1.281
|
1.261
|
1.277
|
1.216
|
1.238
|
|
2004
|
1.389
|
1.368
|
1.387
|
1.296
|
1.342
|
|
2003
|
1.442
|
1.420
|
1.436
|
1.334
|
1.394
|
|
2002
|
1.470
|
1.449
|
1.465
|
1.356
|
1.420
|
|
2001
|
1.487
|
1.457
|
1.480
|
1.357
|
1.432
|
|
2000
|
1.498
|
1.471
|
1.498
|
1.369
|
1.441
|
|
1999
|
1.523
|
1.498
|
1.519
|
1.388
|
1.470
|
|
1998
|
1.530
|
1.503
|
1.527
|
1.389
|
1.474
|
|
1997
|
1.546
|
1.517
|
1.548
|
1.397
|
1.486
|
|
1996
|
1.571
|
1.540
|
1.573
|
1.419
|
1.516
|
|
1995
|
1.597
|
1.567
|
1.605
|
1.440
|
1.537
|
|
1994
|
1.646
|
1.628
|
1.664
|
1.494
|
1.589
|
|
1993
|
1.691
|
1.668
|
1.698
|
1.530
|
1.637
|
|
|
|
|
|
|
|
|
|
2013 |
1.000 |
1.000 |
1.000 |
1.000 |
1.000 |
|
2012 |
1.017 |
1.004 |
1.006 |
1.003 |
1.008 |
|
2011 |
1.062 |
1.035 |
1.036 |
1.030 |
1.038 |
|
2010 |
1.096 |
1.069 |
1.063 |
1.061 |
1.072 |
|
2009 |
1.095 |
1.056 |
1.046 |
1.051 |
1.060 |
|
2008 |
1.145 |
1.093 |
1.089 |
1.074 |
1.094 |
|
2007 |
1.194 |
1.141 |
1.143 |
1.112 |
1.138 |
|
2006 |
1.246 |
1.208 |
1.215 |
1.173 |
1.196 |
|
2005 |
1.307 |
1.268 |
1.287 |
1.220 |
1.250 |
|
2004 |
1.417 |
1.375 |
1.398 |
1.301 |
1.355 |
|
2003 |
1.471 |
1.427 |
1.448 |
1.338 |
1.407 |
|
2002 |
1.499 |
1.456 |
1.476 |
1.360 |
1.434 |
|
2001 |
1.517 |
1.465 |
1.491 |
1.362 |
1.446 |
|
2000 |
1.528 |
1.478 |
1.510 |
1.373 |
1.455 |
|
1999 |
1.553 |
1.506 |
1.532 |
1.392 |
1.484 |
|
1998 |
1.560 |
1.510 |
1.539 |
1.394 |
1.488 |
|
1997 |
1.577 |
1.525 |
1.560 |
1.401 |
1.501 |
|
1996 |
1.603 |
1.548 |
1.586 |
1.424 |
1.531 |
|
1995 |
1.628 |
1.575 |
1.618 |
1.445 |
1.551 |
|
1994 |
1.679 |
1.636 |
1.677 |
1.499 |
1.604 |
|
YEAR |
TABLE 26 |
TABLE 27 |
TABLE 28 |
TABLE 29 |
TABLE 30 |
|
|
Refrigeration |
Rubber |
Steam Power |
Textile |
Warehousing |
|
2012
|
1.000
|
1.000
|
1.000
|
1.000
|
1.000
|
|
2011
|
1.029
|
1.026
|
1.028
|
1.025
|
1.027
|
|
2010
|
1.064
|
1.056
|
1.065
|
1.050
|
1.057
|
|
2009
|
1.057
|
1.041
|
1.055
|
1.036
|
1.050
|
|
2008
|
1.093
|
1.078
|
1.091
|
1.068
|
1.083
|
|
2007
|
1.140
|
1.121
|
1.143
|
1.105
|
1.122
|
|
2006
|
1.207
|
1.181
|
1.220
|
1.152
|
1.163
|
|
2005
|
1.265
|
1.230
|
1.285
|
1.196
|
1.203
|
|
2004
|
1.364
|
1.319
|
1.400
|
1.280
|
1.288
|
|
2003
|
1.413
|
1.365
|
1.452
|
1.317
|
1.333
|
|
2002
|
1.442
|
1.393
|
1.481
|
1.336
|
1.348
|
|
2001
|
1.454
|
1.397
|
1.486
|
1.342
|
1.353
|
|
2000
|
1.467
|
1.409
|
1.499
|
1.353
|
1.361
|
|
1999
|
1.496
|
1.430
|
1.522
|
1.373
|
1.386
|
|
1998
|
1.502
|
1.436
|
1.523
|
1.375
|
