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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) Renewable Energy Generation (11) 20

(br) Rifle Manufacturing (20) 15

(bs) Rubber & Vulcanizing (27) 15

(bt) Sawmill Equipment (18) 10

(bu) Seed Treating & Cleaning (14) 16

(bv) Silicon Processing (23) 15

(bw) Stationary Asphalt Plant (6) 15

(bx) Steam Power Generation (28) 16

(by) Stone Products (21) 15

(bz) Sugar Refinery (23) 18

(ca) Sulphur Manufacturing (23) 12

(cb) Talc Beneficiation (21) 20

(cc) Textile Fabrication (29) 10

(cd) Underground Mining (21) 10

(cd) Vegetable Oil Extraction (14) 20

(cf) Vermiculite Processing (21) 20

(cg) Warehousing (30) 10

(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.

2017

1.000

1.000

1.000

1.000

1.000

2016

1.017

1.019

1.015

1.011

1.018

2015

1.002

1.011

1.003

1.005

1.011

2014

1.006

1.021

1.011

1.016

1.023

2013

1.016

1.036

1.024

1.030

1.038

2012

1.016

1.045

1.029

1.038

1.047

2011

1.046

1.074

1.057

1.066

1.077

2010

1.085

1.109

1.091

1.095

1.112

2009

1.067

1.101

1.081

1.089

1.105

2008

1.098

1.128

1.109

1.120

1.131

2007

1.143

1.173

1.158

1.170

1.177

2006

1.206

1.256

1.227

1.239

1.264

2005

1.269

1.314

1.290

1.303

1.322

2004

1.374

1.413

1.399

1.408

1.420

2003

1.426

1.467

1.451

1.456

1.472

2002

1.452

1.492

1.477

1.482

1.497

2001

1.457

1.501

1.484

1.492

1.506

2000

1.467

1.518

1.497

1.508

1.524

1999

1.494

1.548

1.526

1.536

1.554

1998

1.496

1.554

1.529

1.544

1.559

1997

1.508

1.570

1.540

1.559

1.576

 


YEAR

TABLE 6

TABLE 7

TABLE 8

TABLE 9

TABLE 10

 

Cement Mfg.

Chemical Mfg.

Clay Mfg.

Contractor Eq.

Creamery/Dairy

2017

1.000

1.000

1.000

1.000

1.000

2016

1.014

1.011

1.016

1.013

1.015

2015

1.007

1.001

1.012

1.012

1.008

2014

1.015

1.009

1.021

1.024

1.020

2013

1.028

1.021

1.035

1.038

1.035

2012

1.038

1.023

1.047

1.058

1.044

2011

1.074

1.050

1.081

1.093

1.073

2010

1.104

1.079

1.113

1.124

1.108

2009

1.089

1.064

1.105

1.120

1.103

2008

1.139

1.101

1.156

1.153

1.128

2007

1.189

1.151

1.205

1.189

1.175

2006

1.252

1.219

1.270

1.232

1.258

2005

1.313

1.280

1.330

1.287

1.320

2004

1.428

1.389

1.436

1.375

1.421

2003

1.484

1.438

1.488

1.415

1.470

2002

1.515

1.467

1.517

1.437

1.495

2001

1.524

1.475

1.528

1.448

1.505

2000

1.539

1.489

1.544

1.456

1.521

1999

1.565

1.513

1.570

1.482

1.552

1998

1.572

1.520

1.576

1.494

1.559

1997

1.588

1.536

1.592

1.511

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

2017

1.000

1.000

1.000

1.000

1.000

2016

1.019

1.019

1.019

1.016

1.019

2015

0.989

0.995

1.011

1.008

1.012

2014

0.985

0.994

1.021

1.017

1.024

2013

0.987

0.999

1.037

1.031

1.040

2012

0.975

0.992

1.045

1.039

1.053

2011

0.997

1.018

1.075

1.069

1.082

2010

1.052

1.068

1.111

1.104

1.117

2009

1.044

1.053

1.101

1.095

1.113

2008

1.048

1.070

1.130

1.124

1.135

2007

1.105

1.122

1.175

1.172

1.178

2006

1.197

1.201

1.259

1.249

1.254

2005

1.284

1.275

1.316

1.312

1.309

2004

1.405

1.390

1.419

1.416

1.404

2003

1.469

1.449

1.473

1.468

1.456

2002

1.493

1.473

1.499

1.493

1.479

2001

1.488

1.472

1.509

1.501

1.490

2000

1.498

1.482

1.525

1.517

1.505

1999

1.528

1.509

1.556

1.547

1.536

1998

1.521

1.504

1.560

1.554

1.541

1997

1.523

1.511

1.576

1.569

1.555

 

YEAR

TABLE 16

TABLE 17

TABLE 18

TABLE 19

TABLE 20

 

Packing/ Fruit

Laundry/

Clean

 

Logging Eq.

Packing/

Meat

Metal

Work

2017

1.000

1.000

1.000

1.000

1.000

2016

1.019

1.017

1.016

1.017

1.018

2015

1.016

1.008

1.005

1.014

1.004

2014

1.030

1.016

1.012

1.027

1.009

2013

1.048

1.029

1.025

1.043

1.020

2012

1.068

1.037

1.035

1.055

1.020

2011

1.098

1.067

1.066

1.086

1.051

2010

1.130

1.102

1.097

1.118

1.087

2009

1.130

1.092

1.082

1.113

1.066

2008

1.152

1.128

1.118

1.148

1.106

2007

1.192

1.175

1.157

1.194

1.149

2006

1.248

1.239

1.206

1.272

1.213

2005

1.300

1.295

1.259

1.326

1.266

2004

1.387

1.397

1.353

1.421

1.366

2003

1.435

1.447

1.401

1.469

1.410

2002

1.457

1.474

1.423

1.494

1.433

2001

1.470

1.482

1.432

1.506

1.435

2000

1.482

1.494

1.440

1.522

1.445

1999

1.513

1.522

1.466

1.551

1.465

1998

1.520

1.525

1.472

1.558

1.465

1997

1.532

1.537

1.484

1.576

1.479

 

YEAR

TABLE 21

TABLE 22

TABLE 23

TABLE 24

TABLE 25

 

Mine

Mill

Paint

Mfg.

 

Petroleum

 

Printing

Paper

Mfg.

2017

1.000

1.000

1.000

1.000

1.000

2016

1.014

1.016

1.009

1.016

1.017

2015

1.012

1.006

0.999

1.005

1.007

2014

1.023

1.014

1.006

1.008

1.016

2013

1.038

1.027

1.018

1.016

1.031

2012

1.058

1.032

1.025

1.020

1.040

2011

1.105

1.063

1.054

1.047

1.071

2010

1.141

1.098

1.082

1.080

1.106

2009

1.140

1.086

1.064

1.069

1.094

2008

1.192

1.123

1.109

1.093

1.129

2007

1.242

1.173

1.163

1.131

1.174

2006

1.297

1.241

1.237

1.193

1.234

2005

1.360

1.303

1.310

1.241

1.290

2004

1.475

1.413

1.423

1.323

1.398

2003

1.530

1.467

1.474

1.362

1.452

2002

1.560

1.497

1.503

1.384

1.480

2001

1.578

1.505

1.518

1.385

1.492

2000

1.590

1.519

1.537

1.397

1.501

1999

1.616

1.548

1.559

1.417

1.532

1998

1.624

1.552

1.567

1.418

1.536

1997

1.641

1.567

1.588

1.426

1.549

 

YEAR

TABLE 26

TABLE 27

TABLE 28

TABLE 29

TABLE 30

 

 

Refrigeration

 

Rubber

Steam Power

 

Textile

 

Warehousing

2017

1.000

1.000

1.000

1.000

1.000

2016

1.017

1.017

1.015

1.011

1.019

2015

1.009

1.009

1.001

0.998

1.013

2014

1.019

1.016

1.005

1.004

1.025

2013

1.033

1.028

1.016

1.017

1.039

2012

1.039

1.028

1.016

1.022

1.055

2011

1.071

1.056

1.045

1.048

1.086

2010

1.107

1.087

1.082

1.074

1.117

2009

1.100

1.071

1.071

1.060

1.111

2008

1.138

1.110

1.108

1.092

1.145

2007

1.187

1.153

1.161

1.130

1.186

2006

1.256

1.215

1.239

1.179

1.229

2005

1.317

1.266

1.305

1.223

1.272

2004

1.420

1.357

1.423

1.309

1.361

2003

1.471

1.405

1.475

1.347

1.409

2002

1.500

1.434

1.505

1.367

1.426

2001

1.513

1.438

1.510

1.373

1.431

2000

1.527

1.450

1.523

1.384

1.439

1999

1.557

1.472

1.546

1.404

1.466

1998

1.563

1.478

1.548

1.407

1.467

1997

1.579

1.494

1.559

1.418

1.472

 

YEAR

TABLE 31

TABLE 32

 

Woodworking

Glass Mfg.

2017

1.000

1.000

2016

1.026

1.015

2015

1.024

1.004

2014

1.043

1.011

2013

1.061

1.022

2012

1.079

1.028

2011

1.108

1.058

2010

1.142

1.094

2009

1.133

1.083

2008

1.159

1.118

2007

1.197

1.170

2006

1.245

1.240

2005

1.292

1.307

2004

1.380

1.422

2003

1.422

1.478

2002

1.444

1.507

2001

1.457

1.515

2000

1.458

1.530

1999

1.483

1.559

1998

1.485

1.562

1997

1.491

1.575

 

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; AMD, 2017 MAR p. 2341, Eff. 1/1/18.
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