Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 630.0050

630.0050 Valuation Tables for Computers. The Board has approved valuation tables for personal computers (small computers whose historic cost is $24,999 or less) and for mainframe computers (large computers whose historic cost is $500,000 or more) for use for the March 1, 1996 lien date. The valuation factors therein were developed by analyzing resale values of personal and mainframe computers as compared to original costs; and they are intended to be applied directly to historical costs of non-production computers, computers, including related equipment, designed for general business purposes. Non-production computers do not include computers embedded in machinery and do not include equipment or computers specifically designed for use in any other application directly related to manufacturing. LTA 3/6/1996 (No. 96/19).