Administrative Rules of the State of Montana

(1) 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 Guide described in ARM 42.21.155. 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 exists in the Marshall & Swift Guide for an industry, that industry is grouped with other industries using similar equipment. The department will utilize the trend table and life expectancy indicated in the industry table below.

Industry Trend Table Life

Description Expectancy

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

(b) Alcohol Plant (4) 15

(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

(ce) 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.

(2) Tables 1 through 32 represent the yearly trend factors for each industry.

	TABLE 1	TABLE 2	TABLE 3	TABLE 4	TABLE 5
YEAR	Airplane Mfg.	Baking	Bottling	Brew/Dist.	Candy Confect.
2018	1.000	1.000	1.000	1.000	1.000
2017	1.024	1.025	1.021	1.017	1.024
2016	1.046	1.048	1.039	1.030	1.047
2015	1.030	1.040	1.027	1.024	1.039
2014	1.034	1.051	1.036	1.035	1.051
2013	1.044	1.065	1.049	1.049	1.066
2012	1.045	1.075	1.053	1.058	1.077
2011	1.076	1.105	1.082	1.086	1.107
2010	1.116	1.141	1.118	1.116	1.143
2009	1.097	1.132	1.107	1.109	1.136
2008	1.129	1.160	1.136	1.141	1.163
2007	1.175	1.207	1.186	1.192	1.210
2006	1.240	*	*	1.263	1.299
2005	1.305	*	*	1.327	1.358
2004	1.412	*	*	1.434	1.460
2003	*	*	*	1.484	1.513
2002	*	*	*	1.510	1.538
2001	*	*	*	1.520	1.548
2000	*	*	*	1.536	1.566
1999	*	*	*	1.565	1.597
1998	*	*	*	*	*

	TABLE 6	TABLE 7	TABLE 8	TABLE 9	TABLE 10
YEAR	Cement Mfg.	Chemical Mfg.	Clay Mfg.	Contractor Eq.	Creamery/Dairy
2018	1.000	1.000	1.000	1.000	1.000
2017	1.018	1.015	1.020	1.015	1.022
2016	1.035	1.028	1.040	1.031	1.041
2015	1.028	1.018	1.035	1.030	1.033
2014	1.036	1.026	1.045	1.042	1.046
2013	1.049	1.038	1.059	1.057	1.061
2012	1.060	1.040	1.071	1.077	1.071
2011	1.096	1.068	1.106	1.113	1.100
2010	1.127	1.097	1.139	1.145	1.135
2009	1.112	1.082	1.131	1.140	1.131
2008	1.162	1.120	1.183	*	1.156
2007	1.214	1.171	1.233	*	1.205
2006	1.278	*	1.300	*	*
2005	1.341	*	1.361	*	*
2004	1.457	*	1.470	*	*
2003	1.515	*	*	*	*
2002	1.546	*	*	*	*
2001	1.556	*	*	*	*
2000	1.571	*	*	*	*
1999	1.597	*	*	*	*
1998	*	*	*	*	*

	TABLE 11	TABLE 12	TABLE 13	TABLE 14	TABLE 15
YEAR	Elec. Pwr. Equip.	Elec. Equip. Mfg.	Cannery/Fish	Flour, Cert. Feed	Cannery/Fruit
2018	1.000	1.000	1.000	1.000	1.000
2017	1.029	1.028	1.025	1.023	1.026
2016	1.053	1.052	1.049	1.042	1.049
2015	1.023	1.028	1.040	1.034	1.042
2014	1.019	1.027	1.052	1.044	1.055
2013	1.020	1.032	1.067	1.058	1.071
2012	1.008	1.025	1.076	1.066	1.085
2011	1.031	1.052	1.107	1.097	1.115
2010	1.088	1.103	1.143	1.133	1.151
2009	1.079	1.088	1.133	1.123	1.146
2008	1.083	*	1.163	1.153	1.169
2007	1.143	*	1.210	1.202	1.213
2006	1.237	*	*	1.281	*
2005	1.327	*	*	1.346	*
2004	1.452	*	*	1.453	*
2003	1.519	*	*	1.506	*
2002	*	*	*	*	*

	TABLE 16	TABLE 17	TABLE 18	TABLE 19	TABLE 20
YEAR	Packing/ Fruit	Laundry/ Clean	Logging Equip.	Packing/ Meat	Metal Work
2018	1.000	1.000	1.000	1.000	1.000
2017	1.026	1.024	1.021	1.023	1.022
2016	1.050	1.045	1.042	1.045	1.045
2015	1.047	1.035	1.030	1.041	1.031
2014	1.062	1.044	1.038	1.055	1.036
2013	1.080	1.058	1.050	1.071	1.047
2012	1.101	1.066	1.061	1.083	1.047
2011	1.131	1.096	1.093	1.115	1.079
2010	1.165	1.132	1.124	1.148	1.116
2009	1.164	1.122	1.109	1.143	1.094
2008	1.187	*	*	1.179	1.135
2007	1.228	*	*	1.226	1.179
2006	*	*	*	*	1.245
2005	*	*	*	*	1.299
2004	*	*	*	*	1.402
2003	*	*	*	*	1.447
2002	*	*	*	*	1.471
2001	*	*	*	*	1.473
2000	*	*	*	*	1.483
1999	*	*	*	*	1.504
1998	*	*	*	*	*

	TABLE 21	TABLE 22	TABLE 23	TABLE 24		TABLE 25
YEAR	Mine Mill	Paint Mfg.	Petroleum	Printing		Paper Mfg.
2018	1.000	1.000	1.000		1.000	1.000
2017	1.021	1.021	1.014		1.022	1.024
2016	1.038	1.041	1.024		1.042	1.044
2015	1.036	1.030	1.014		1.030	1.034
2014	1.048	1.039	1.022		1.034	1.044
2013	1.063	1.052	1.033		1.043	1.059
2012	1.084	1.057	1.040		1.047	1.069
2011	1.131	1.089	1.071		1.074	1.101
2010	1.169	1.125	1.098		1.107	1.136
2009	1.168	1.112	1.081		1.097	1.124
2008	1.221	1.151	1.126		1.121	1.160
2007	1.272	1.202	1.181		1.160	1.206
2006	1.328	*	1.256		*	1.268
2005	1.393	*	1.330		*	*
2004	1.510	*	1.445		*	*
2003	*	*	1.496		*	*
2002	*	*	*		*	*

	TABLE 26	TABLE 27		TABLE 28		TABLE 29	TABLE 30
YEAR	Refrigeration	Rubber		Steam Power		Textile		Warehousing
2018	1.000	1.000	1.000		1.000		1.000
2017	1.024	1.019	1.020		1.018		1.024
2016	1.045	1.039	1.038		1.033		1.048
2015	1.037	1.031	1.023		1.019		1.042
2014	1.047	1.039	1.028		1.025		1.054
2013	1.061	1.050	1.039		1.038		1.068
2012	1.068	1.051	1.039		1.044		1.085
2011	1.100	1.079	1.068		1.070		1.116
2010	1.138	1.110	1.106		1.097		1.149
2009	1.130	1.094	1.096		1.082		1.142
2008	1.169	1.134	1.133		*		*
2007	1.219	1.178	1.187		*		*
2006	*	1.242	1.267		*		*
2005	*	1.293	1.335		*		*
2004	*	1.387	1.455		*		*
2003	*	*	1.508		*		*
2002	*	*	*		*		*

		TABLE 31			TABLE 32
	YEAR	Woodworking			Glass Mfg.
2018			1.000	1.000
2017			1.032	1.021
2016			1.064	1.038
2015			1.062	1.027
2014			1.082	1.034
2013			1.101	1.046
2012			1.120	1.052
2011			1.150	1.083
2010			1.185	1.120
2009			1.175	1.108
2008			1.203	1.145
2007			1.242	1.198
2006			1.292	1.269
2005			1.340	1.337
2004			1.432	1.455
2003			1.476	1.513

(*) Equipment remains taxable at the level of the final year of life expectancy until its disposal.

(3) Mining machinery and equipment is engaged in the extraction, excavation, burrowing, or otherwise freeing raw material from the earth. Mobile mining equipment moves under its own power or on its own wheels and chassis, including any attachments used with or attached to such equipment, but does not include equipment that requires a foundation for the performance of the function for which it was designed and built. Mobile mining equipment used for extraction is valued by using the procedures established for heavy equipment found in ARM 42.21.154 and 42.21.155.

(4) This rule is effective for tax years beginning after December 31, 2018.

History: 15-1-201, MCA; IMP, 15-6-135, 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; AMD, 2019 MAR p. 209, Eff. 2/23/19.