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County Home => Assessor`s Office => Business Personal Property => Business Personal Property 2014/2015 Factors

Washoe County Assessor
3 Year Life ::5 Year Life ::7 Year Life ::10 Year Life ::15 Year Life ::20 Year Life ::30 Year Life ::50 Year Life

Each year the Division of Assessment Standards of the Nevada State Department of Taxation publishes the Personal Property Manual. Contained in this manual are tables of index and depreciation factors used to develop the taxable value for personal property. The table used is dependent on the expected life for the type of property or industry group. The tables include Cost Index factors which convert the items original cost to current replacement cost. That figure is then depreciated resulting in the items taxable, or full cash value. Assessed value is calculated by applying the assessment ratio of 35%.

Example:
A computer was acquired in 2012 for $1500.
$1500 (actual cost) x 1.02 (cost index for 2012 3 year life) = $1530.00 (cost of replacement)
$1530 x 0.11 (percent good for 2012 3 year life) = $168.30 (taxable value)
$168.30 x 0.35 (assessment ratio) = $59 (assessed value rounded)

For information on tax rates and calculations please visit the Washoe County Treasurer's website.

Year Age Cost Index Percent Depreciation Percent Good
2016 0 1.00 0.00 100.00
2015 1 1.01 67.00 33.00
2014 2 1.01 89.00 11.00
2013 3 1.02 95.00 5.00
Residual   1.02 95.00 5.00
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Year Age Cost Index Percent Depreciation Percent Good
2016 0 1.00 0.00 100.00
2015 1 1.01 40.00 60.00
2014 2 1.01 64.00 36.00
2013 3 1.02 78.00 22.00
2012 4 1.03 87.00 13.00
2011 5 1.05 95.00 5.00
Residual   1.05 95.00 5.00
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Year Age Cost Index Percent Depreciation Percent Good
2016 0 1.00 0.00 100.00
2015 1 1.01 29.00 71.00
2014 2 1.01 49.00 51.00
2013 3 1.02 64.00 36.00
2012 4 1.03 74.00 26.00
2011 5 1.05 81.00 19.00
2010 6 1.07 88.00 12.00
2009 7 1.09 95.00 5.00
Residual   1.09 95.00 5.00
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Year Age Cost Index Percent Depreciation Percent Good
2016 0 1.00 0.00 100.00
2015 1 1.01 20.00 80.00
2014 2 1.01 36.00 64.00
2013 3 1.02 49.00 51.00
2012 4 1.03 59.00 41.00
2011 5 1.05 67.00 33.00
2010 6 1.07 74.00 26.00
2009 7 1.09 79.00 21.00
2008 8 1.10 84.00 16.00
2007 9 1.13 90.00 10.00
2006 10 1.17 95.00 5.00
Residual   1.17 95.00 5.00
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Year Age Cost Index Percent Depreciation Percent Good
2016 0 1.00 0.00 100.00
2015 1 1.01 13.00 87.00
2014 2 1.01 25.00 75.00
2013 3 1.02 35.00 65.00
2012 4 1.03 44.00 56.00
2011 5 1.05 51.00 49.00
2010 6 1.07 58.00 42.00
2009 7 1.09 63.00 37.00
2008 8 1.10 68.00 32.00
2007 9 1.13 72.00 28.00
2006 10 1.17 76.00 24.00
2005 11 1.21 80.00 20.00
2004 12 1.25 84.00 16.00
2003 13 1.29 87.00 13.00
2002 14 1.31 91.00 9.00
2001 15 1.33 95.00 5.00
Residual   1.33 95.00 5.00
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Year Age Cost Index Percent Depreciation Percent Good
2016 0 1.00 0.00 100.00
2015 1 1.01 10.00 90.00
2014 2 1.01 19.00 81.00
2013 3 1.02 27.00 73.00
2012 4 1.03 34.00 66.00
2011 5 1.05 41.00 59.00
2010 6 1.07 47.00 53.00
2009 7 1.09 52.00 48.00
2008 8 1.10 57.00 43.00
2007 9 1.13 61.00 39.00
2006 10 1.17 65.00 35.00
2005 11 1.21 69.00 31.00
2004 12 1.25 72.00 28.00
2003 13 1.29 75.00 25.00
2002 14 1.31 78.00 22.00
2001 15 1.33 80.00 20.00
2000 16 1.35 83.00 17.00
1999 17 1.38 86.00 14.00
1998 18 1.39 89.00 11.00
1997 19 1.40 92.00 8.00
1996 20 1.42 95.00 5.00
Residual   1.42 95.00 5.00
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Year Age Cost Index Percent Depreciation Percent Good
2016 0 1.00 0.00 100.00
2015 1 1.01 7.00 93.00
2014 2 1.01 13.00 87.00
2013 3 1.02 19.00 81.00
2012 4 1.03 24.00 76.00
2011 5 1.05 29.00 71.00
2010 6 1.07 34.00 66.00
2009 7 1.09 38.00 62.00
2008 8 1.10 42.00 58.00
2007 9 1.13 46.00 54.00
2006 10 1.17 50.00 50.00
2005 11 1.21 53.00 47.00
2004 12 1.25 56.00 44.00
2003 13 1.29 59.00 41.00
2002 14 1.31 62.00 38.00
2001 15 1.33 64.00 36.00
2000 16 1.35 67.00 33.00
1999 17 1.38 69.00 31.00
1998 18 1.39 71.00 29.00
1997 19 1.40 73.00 27.00
1996 20 1.42 75.00 25.00
1995 21 1.45 77.00 23.00
1994 22 1.48 79.00 21.00
1993 23 1.52 81.00 19.00
1992 24 1.56 83.00 17.00
1991 25 1.60 85.00 15.00
1990 26 1.66 87.00 13.00
1989 27 1.72 89.00 11.00
1988 28 1.78 91.00 9.00
1987 29 1.85 93.00 7.00
1986 30 1.90 95.00 5.00
Residual   1.90 95.00 5.00
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Year Age Cost Index Percent Depreciation Percent Good
2016 0 1.00 0.00 100.00
2015 1 1.00 1.50 98.50
2014 2 1.01 3.00 97.00
2013 3 1.02 4.50 95.50
2012 4 1.03 6.00 94.00
2011 5 1.06 7.50 92.50
2010 6 1.08 9.00 91.00
2009 7 1.11 10.50 89.50
2008 8 1.11 12.00 88.00
2007 9 1.13 13.50 86.50
2006 10 1.17 15.00 85.00
2005 11 1.21 16.50 83.50
2004 12 1.27 18.00 82.00
2003 13 1.33 19.50 80.50
2002 14 1.39 21.00 79.00
2001 15 1.41 22.50 77.50
2000 16 1.44 24.00 76.00
1999 17 1.46 25.50 74.50
1998 18 1.50 27.00 73.00
1997 19 1.52 28.50 71.50
1996 20 1.54 30.00 70.00
1995 21 1.58 31.50 68.50
1994 22 1.61 33.00 67.00
1993 23 1.65 34.50 65.50
1992 24 1.70 36.00 64.00
1991 25 1.75 37.50 62.50
1990 26 1.80 39.00 61.00
1989 27 1.87 40.50 59.50
1988 28 1.93 42.00 58.00
1987 29 1.99 43.50 56.50
1986 30 2.03 45.00 55.00
1985 31 2.07 46.50 53.50
1984 32 2.11 48.00 52.00
1983 33 2.18 49.50 50.50
1982 34 2.25 51.00 49.00
1981 35 2.36 52.50 47.50
1980 36 2.57 54.00 46.00
1979 37 2.85 55.50 44.50
1978 38 3.13 57.00 43.00
1977 39 3.38 58.50 41.50
1976 40 3.60 60.00 40.00
1975 41 3.90 61.50 38.50
1974 42 4.35 63.00 37.00
1973 43 4.75 64.50 35.50
1972 44 5.13 66.00 34.00
1971 45 5.41 67.50 32.50
1970 46 5.69 69.00 31.00
1969 47 6.00 70.50 29.50
1968 48 6.31 72.00 28.00
1967 49 6.60 73.50 26.50
1966 50 7.07 75.00 25.00
Residual   7.07 75.00 25.00
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