HARRIS COUNTY APPRAISAL DISTRICT
Business & Industrial Property Division Value Calculation Guidelines Tax Year 2017
13013 Northwest Freeway Houston, Texas 77040-6305 Harris County Appraisal District Business & Industrial Property Value Calculation Guidelines Tax Year 2017
Asset Category Schedule A. Inventory 100% Original Cost B. Supplies 100% Original Cost C. Raw Materials 100% Original Cost D. Work in Process 100% Original Cost E. Furniture & Fixtures 8 Year Age/Life Original Cost x Index Factor x %GD Schedule F. Machinery & Equipment Original Cost x Index Factor x %GD Schedule
1. General Office Equipment...... 6 Year Age/Life
2. Specific Equipment...... Specific Equipment Age/Life Includes: Mobile Radio Equipment Telephone Systems Cellular Telephones Fax Machines
3. All other Machinery & Equipment...... Age Life Schedule Based on the Type of M&E: