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42.22.1311    INDUSTRIAL MACHINERY AND EQUIPMENT TREND FACTORS

(1) The trend factors will be used to value industrial machinery and equipment for ad valorem tax purposes pursuant to ARM 42.22.1306. The department uses annual cost indexes from the Marshall & Swift Valuation Service Guide. The current index is divided by the annual index for each year to arrive at a trending factor. Each major industry has its own trend table. Where no index existed in the Marshall & Swift Valuation Service Guide for a particular industry, that industry was grouped with other industries using similar equipment. The department will utilize the machinery and equipment trend factors that are set forth in the tables in (2) and (3).

(2) Life expectancies for industrial machinery and equipment are shown in the trend table below.

INDUSTRIAL MACHINERY AND EQUIPMENT TREND FACTORS

 

Description Trend Table Life

(a) Aircraft/Airframe Mfg. (1) 15

(b) Alcohol Plant (4) 15

(c) Baking (2) 12

(d) Bentonite (21) 20

(e) Bottling (3) 12

(f) Brewing & Distilling (4) 20

(g) Candy & Confectionery (5) 20

(h) Cardboard Container (25) 20

(i) Cement Manufacturing (6) 20

(j) Cereal Products (14) 16

(k) Chemical Manufacturing (7) 12

(l) Clay Products (8) 15

(m) Coal Crushing & Handling (21) 20

(n) Coal Fired Power Gener. (28) 16

(o) Concrete Products (6) 18

(p) Concrete Ready Mix (6) 18

(q) Contractor Equipment (9) 10

(r) Creamery & Dairy (10) 12

(s) Egg Packing (16) 20

(t) Electric Power Equipment (11) 16

(u) Electrical Equipment Mfg. (12) 10

(v) Electronic Component Mfg. (12) 10

(w) Feed Milling (14) 16

(x) Fertilizer Distribution (30) 10

(y) Fertilizer Manufacturing (7) 12

(z) Fish Cannery (13) 12

(aa) Flour, Cereal & Feed (14) 16

(ab) Flour Milling (14) 16

(ac) Foundry (20) 15

(ad) Fruit Cannery (15) 12

(ae) Fruit Packing (16) 12

(af) Furniture Manufacturing (31) 10

(ag) Gasohol Plant (4) 15

(ah) Glass Manufacturing (32) 15

(ai) Grain Handling Facilities (14) 16

(aj) Graphite Products (21) 20

(ak) Gypsum (21) 20

(al) Heap Leach Mechanical (21) 20

(am) Heap Leach Pads (21) 5

(an) Honey Processing (15) 12

(ao) Hydroelectric Generation (11) 20

(ap) Industrial Shop Equipment (9) 10

(aq) Laundry & Drycleaning (17) 10

(ar) Leather Fabrication (29) 20

(as) Lime/Calcium Beneficiation (21) 20

(at) Logging Equipment (18) 10

(au) Meat Packing (19) 12

(av) Metal Fabrication (20) 20

(aw) Metal Machining & Milling (20) 15

(ax) Metal Working (20) 20

(ay) Mining & Milling (21) 15

(az) Natural Gas Processing (23) 16

(ba) Noncommercial electrical generation

machinery and equipment that qualifies

under 15-6-226, MCA (11) 16

(bb) Nonferrous Smelting (21) 15

(bc) Oil Refining (23) 16

(bd) Open Pit Mining/Quarrying (21) 15

(be) Ore Milling/Concentrating (21) 15

(bf) Oxygen Generation (7) 20

(bg) Paint Manufacturing (22) 12

(bh) Peat Moss/Compost Plant (30) 20

(bi) Petroleum (23) 16

(bj) Phosphate Beneficiation (21) 20

(bk) Plastic Products Mfg. (32) 20

(bl) Pole Treating Equipment (18) 10

(bm) Polystyrene (32) 20

(bn) Printing (24) 12

(bo) Pulp & Paper Mfg. (25) 13

(bp) Refrigeration (26) 12

(bq) Rifle Manufacturing (20) 15

(br) Rubber & Vulcanizing (27) 15

(bs) Sawmill Equipment (18) 10

(bt) Seed Treating & Cleaning (14) 16

(bu) Silicon Processing (23) 15

(bv) Stationary Asphalt Plant (6) 15

(bw) Steam Power Generation (28) 16

(bx) Stone Products (21) 15

(by) Sugar Refinery (23) 18

(bz) Sulphur Manufacturing (23) 12

(ca) Talc Beneficiation (21) 20

(cb) Textile Fabrication (29) 10

(cc) Underground Mining (21) 10

(cd) Vegetable Oil Extraction (14) 20

(ce) Vermiculite Processing (21) 20

(cf) Warehousing (30) 10

(cg) Renewable Energy Generation (11) 20

(ch) Wood Pellet Plant (14) 16

(ci) Wood Products, Reconstituted (31) 10

(cj) Woodworking (31) 20

Note: 1. Lab equipment is included in its related industry's table at ten-year life expectancy.

 

(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.

2016

1.000

1.000

1.000

1.000

1.000

2015

0.983

0.990

0.986

0.992

0.990

2014

0.986

1.000

0.994

1.003

1.001

2013

0.996

1.014

1.007

1.016

1.016

2012

0.997

1.023

1.011

1.025

1.026

2011

1.026

1.052

1.039

1.052

1.055

2010

1.064

1.086

1.073

1.081

1.089

2009

1.047

1.078

1.063

1.075

1.082

2008

1.077

1.104

1.090

1.105

1.108

2007

1.121

1.149

1.138

1.154

1.153

2006

1.183

1.230

1.207

1.223

1.238

2005

1.244

1.287

1.269

1.286

1.294

2004

1.347

1.384

1.376

1.390

1.391

2003

1.398

1.436

1.426

1.437

1.441

2002

1.424

1.460

1.452

1.463

1.466

2001

1.429

1.470

1.459

1.472

1.475

2000

1.439

1.486

1.472

1.488

1.492

1999

1.465

1.516

1.500

1.516

1.522

1998

1.467

1.521

1.503

1.524

1.527

1997

1.478

1.537

1.514

1.539

1.543

1996

1.496

1.563

1.537

1.564

1.571

 


YEAR

TABLE 6

TABLE 7

TABLE 8

TABLE 9

TABLE 10

 

Cement Mfg.

Chemical Mfg.

Clay Mfg.

Contractor Eq.

Creamery/Dairy

2016

1.000

1.000

1.000

1.000

1.000

2015

0.992

0.988

0.994

0.997

0.991

2014

0.999

0.996

1.003

1.009

1.003

2013

1.012

1.008

1.017

1.023

1.017

2012

1.022

1.009

1.029

1.043

1.027

2011

1.057

1.037

1.062

1.077

1.055

2010

1.087

1.065

1.094

1.108

1.089

2009

1.073

1.050

1.086

1.104

1.084

2008

1.121

1.087

1.135

1.136

1.108

2007

1.171

1.136

1.184

1.173

1.155

2006

1.233

1.203

1.248

1.214

1.237

2005

1.293

1.264

1.307

1.269

1.298

2004

1.406

1.371

1.411

1.355

1.397

2003

1.462

1.419

1.462

1.395

1.445

2002

1.492

1.447

1.490

1.416

1.469

2001

1.501

1.455

1.501

1.427

1.479

2000

1.515

1.469

1.517

1.436

1.495

1999

1.541

1.493

1.543

1.461

1.526

1998

1.547

1.500

1.548

1.473

1.532

1997

1.564

1.516

1.564

1.489

1.548

1996

1.583

1.535

1.589

1.519

1.574

 

YEAR

TABLE 11

TABLE 12

TABLE 13

TABLE 14

TABLE 15

 

Elec. Pwr. Eq.

Elec. Eq. Mfg.

 

Cannery/Fish

Flour, Cer. Feed

 

Cannery/Fruit

2016

1.000

1.000

1.000

1.000

1.000

2015

0.970

0.975

0.989

0.989

0.991

2014

0.966

0.974

0.999

0.999

1.003

2013

0.967

0.979

1.014

1.012

1.018

2012

0.956

0.972

1.023

1.020

1.031

2011

0.977

0.998

1.052

1.050

1.059

2010

1.031

1.046

1.087

1.084

1.094

2009

1.023

1.032

1.077

1.075

1.089

2008

1.027

1.049

1.105

1.104

1.111

2007

1.083

1.100

1.150

1.151

1.153

2006

1.173

1.177

1.232

1.226

1.228

2005

1.258

1.250

1.288

1.288

1.281

2004

1.377

1.362

1.388

1.390

1.374

2003

1.440

1.419

1.441

1.442

1.425

2002

1.464

1.444

1.467

1.466

1.448

2001

1.458

1.442

1.476

1.474

1.458

2000

1.468

1.452

1.492

1.490

1.473

1999

1.498

1.479

1.522

1.520

1.504

1998

1.491

1.474

1.526

1.526

1.509

1997

1.493

1.480

1.542

1.541

1.522

1996

1.501

1.494

1.570

1.564

1.553

 

YEAR

TABLE 16

TABLE17

TABLE 18

TABLE 19

TABLE 20

 

Packing/ Fruit

Laundry/

Clean

 

Logging Eq.

Packing/

Meat

Metal

Work

2016

1.000

1.000

1.000

1.000

1.000

2015

0.995

0.989

0.987

0.994

0.984

2014

1.009

0.997

0.994

1.007

0.989

2013

1.027

1.010

1.006

1.023

1.000

2012

1.046

1.018

1.017

1.035

1.000

2011

1.075

1.047

1.047

1.065

1.030

2010

1.108

1.081

1.077

1.097

1.065

2009

1.107

1.072

1.062

1.091

1.045

2008

1.129

1.108

1.098

1.126

1.084

2007

1.168

1.154

1.136

1.171

1.126

2006

1.223

1.216

1.184

1.247

1.189

2005

1.273

1.271

1.236

1.301

1.241

2004

1.359

1.371

1.329

1.394

1.339

2003

1.406

1.420

1.376

1.441

1.382

2002

1.427

1.446

1.398

1.466

1.404

2001

1.440

1.454

1.407

1.477

1.407

2000

1.451

1.467

1.415

1.493

1.417

1999

1.482

1.494

1.440

1.521

1.436

1998

1.489

1.497

1.446

1.528

1.436

1997

1.501

1.509

1.458

1.545

1.450

1996

1.537

1.533

1.481

1.573

1.468

 

YEAR

TABLE 21

TABLE22

TABLE 23

TABLE 24

TABLE 25

 

Mine

Mill

Paint

Mfg.

 

Petroleum

 

Printing

Paper

Mfg.

2016

1.000

1.000

1.000

1.000

1.000

2015

0.996

0.988

0.988

0.986

0.988

2014

1.007

0.996

0.996

0.990

0.998

2013

1.022

1.009

1.007

0.998

1.012

2012

1.042

1.014

1.014

1.002

1.021

2011

1.088

1.045

1.044

1.028

1.052

2010

1.124

1.079

1.071

1.060

1.086

2009

1.123

1.067

1.054

1.050

1.074

2008

1.174

1.103

1.097

1.073

1.108

2007

1.223

1.152

1.151

1.110

1.153

2006

1.277

1.219

1.225

1.172

1.211

2005

1.340

1.280

1.297

1.219

1.266

2004

1.452

1.388

1.409

1.299

1.372

2003

1.507

1.441

1.459

1.337

1.426

2002

1.536

1.470

1.487

1.359

1.453

2001

1.555

1.479

1.503

1.360

1.465

2000

1.566

1.492

1.521

1.372

1.474

1999

1.592

1.521

1.543

1.391

1.503

1998

1.599

1.525

1.551

1.392

1.507

1997

1.617

1.540

1.572

1.400

1.520

1996

1.643

1.563

1.598

1.423

1.551

 

YEAR

TABLE 26

TABLE27

TABLE28

TABLE 29

TABLE 30

 

 

Refrigeration

 

Rubber

Steam Power

 

Textile

 

Warehousing

2016

1.000

1.000

1.000

1.000

1.000

2015

0.991

0.990

0.984

0.986

0.993

2014

1.000

0.997

0.989

0.992

1.004

2013

1.014

1.008

0.999

1.004

1.018

2012

1.020

1.009

0.999

1.010

1.034

2011

1.051

1.036

1.027

1.035

1.064

2010

1.087

1.066

1.064

1.061

1.095

2009

1.080

1.051

1.054

1.047

1.088

2008

1.117

1.089

1.090

1.079

1.122

2007

1.165

1.131

1.142

1.116

1.162

2006

1.233

1.192

1.219

1.164

1.204

2005

1.292

1.241

1.284

1.208

1.246

2004

1.394

1.331

1.399

1.293

1.334

2003

1.444

1.378

1.451

1.331

1.381

2002

1.473

1.407

1.480

1.350

1.397

2001

1.485

1.411

1.485

1.356

1.402

2000

1.499

1.423

1.497

1.367

1.410

1999

1.528

1.444

1.520

1.387

1.436

1998

1.534

1.450

1.522

1.389

1.438

1997

1.550

1.465

1.533

1.400

1.443

1996

1.575

1.486

1.549

1.425

1.466

 

YEAR

TABLE 31

TABLE 32

 

Woodworking

Glass Mfg.

2016

1.000

1.000

2015

0.996

0.988

2014

1.014

0.994

2013

1.032

1.005

2012

1.050

1.011

2011

1.078

1.041

2010

1.111

1.076

2009

1.102

1.065

2008

1.128

1.100

2007

1.165

1.151

2006

1.212

1.220

2005

1.257

1.286

2004

1.343

1.399

2003

1.384

1.454

2002

1.405

1.483

2001

1.417

1.490

2000

1.419

1.505

1999

1.443

1.533

1998

1.445

1.537

1997

1.451

1.549

1996

1.487

1.570

 

 

History: 15-1-201, MCA; IMP, 15-6-138, 15-8-111, MCA; NEW, 1986 MAR p. 2074, Eff. 12/27/86; AMD, 1988 MAR p. 1981, Eff. 9/9/88; AMD, 1989 MAR p. 231, Eff. 1/27/89; AMD, 1990 MAR p. 1849, Eff. 9/28/90; AMD, 1991 MAR p. 130, Eff. 2/1/91; AMD, 1991 MAR p. 2048, Eff. 11/1/91; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1993 MAR p. 3062, Eff. 12/24/93; AMD, 1994 MAR p. 3197, Eff. 12/23/94; AMD, 1995 MAR p. 2508, Eff. 11/23/95; AMD, 1996 MAR p. 162, Eff. 1/12/96; AMD, 1996 MAR p. 3153, Eff. 12/6/96; AMD, 1997 MAR p. 2297, Eff. 12/16/97; AMD, 1998 MAR p. 3318, Eff. 12/18/98; AMD, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3565, Eff. 12/22/00; AMD, 2001 MAR p. 2249, Eff. 11/9/01; AMD, 2002 MAR p. 1094, Eff. 4/12/02; AMD, 2002 MAR p. 3728, Eff. 12/27/02; AMD, 2003 MAR p. 2901, Eff. 12/25/03; AMD, 2004 MAR p. 2603, Eff. 10/22/04; AMD, 2005 MAR p. 2262, Eff. 11/11/05; AMD, 2006 MAR p. 2979, Eff. 12/8/06; AMD, 2007 MAR p. 1826, Eff. 11/9/07; AMD, 2008 MAR p. 2561, Eff. 11/27/08; AMD, 2009 MAR p. 2497, Eff. 12/25/09; AMD, 2010 MAR p. 3022, Eff. 12/24/10; AMD, 2012 MAR p. 409, Eff. 2/24/12; AMD, 2012 MAR p. 2496, Eff. 12/7/12; AMD, 2013 MAR p. 2316, Eff. 12/13/13; AMD, 2014 MAR p. 2991, Eff. 12/12/14; AMD, 2015 MAR p. 2364, Eff. 12/25/15; AMD, 2016 MAR p. 736, Eff. 4/23/16; AMD, 2016 MAR p. 2340, Eff. 1/1/17.
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