Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part V - Ad Valorem Taxation › Chapter 7 - Watercraft › Section V-703 - Tables-Watercraft

Current through Register Vol. 50, No. 6, June 20, 2024
A. Motorized
				Floating Equipment
1. Floating
				Equipment-Motor Vessels
Table 703.A.1
Floating Equipment-Motor
							 Vessels
Cost Index
							 (Average)
Average Economic Life 12
							 Years
Year
Index
Effective Age
Percent Good
Composite
							 Multiplier
2023
0.994
1
94
.93
2022
1.012
2
87
.88
2021
1.189
3
80
.95
2020
1.292
4
73
.94
2019
1.299
5
66
.86
2018
1.346
6
58
.78
2017
1.392
7
50
.70
2016
1.420
8
43
.61
2015
1.408
9
36
.51
2014
1.421
10
29
.41
2013
1.440
11
24
.35
2012
1.452
12
22
.32
2011
1.493
13
20
.30
2.
				Floating Equipment-Motor Vessels
Table 703.A.2
Floating Equipment-Motor
							 Vessels
Vessel Type/Size
Physical
							 Depreciation
Day Rate
Base Cost
2023 - 2020
0.835
2019 - 2016
0.54
2015 - 2012
0.265
2011 and Earlier
0.2
Research Vessel
110'-139'
N/A
$3,000,000
$2,505,000
$1,620,000
$795,000
$600,000
140'-179'
N/A
$3,500,000
$2,922,500
$1,890,000
$927,500
$700,000
180'-199'
N/A
$4,000,000
$3,340,000
$2,160,000
$1,060,000
$800,000
200'-219'
N/A
$6,000,000
$5,010,000
$3,240,000
$1,590,000
$1,200,000
220'-279'
N/A
$9,500,000
$7,932,500
$5,130,000
$2,517,500
$1,900,000
280'-299'
N/A
$12,000,000
$10,020,000
$6,480,000
$3,180,000
$2,400,000
300'-319'
N/A
$18,000,000
$15,030,000
$9,720,000
$4,770,000
$3,600,000
320'+
N/A
$20,000,000
$16,700,000
$10,800,000
$5,300,000
$4,000,000
Dive Vessel
110'-139'
4000
$3,000,000
$2,505,000
$1,620,000
$795,000
$600,000
140'-179'
4500
$3,500,000
$2,922,500
$1,890,000
$927,500
$700,000
180'-199'
5500
$4,000,000
$3,340,000
$2,160,000
$1,060,000
$800,000
200'-219'
5800
$6,000,000
$5,010,000
$3,240,000
$1,590,000
$1,200,000
220'-279'
6500
$8,500,000
$7,097,500
$4,590,000
$2,252,500
$1,700,000
280'-299'
7500
$9,000,000
$7,515,000
$4,860,000
$2,385,000
$1,800,000
300'-319'
8000
$9,300,000
$7,765,500
$5,022,000
$2,464,500
$1,860,000
320'+
8500
$9,900,000
$8,266,500
$5,346,000
$2,623,500
$1,980,000
Pollution Control Vessel
110'-139'
N/A
$2,000,000
$1,670,000
$1,080,000
$530,000
$400,000
140'-179'
N/A
$2,300,000
$1,920,500
$1,242,000
$609,500
$460,000
180'-199'
N/A
$3,200,000
$2,672,000
$1,728,000
$848,000
$640,000
200'-219'
N/A
$4,800,000
$4,008,000
$2,592,000
$1,272,000
$960,000
220'-279'
N/A
$7,600,000
$6,346,000
$4,104,000
$2,014,000
$1,520,000
280'-299'
N/A
$9,500,000
$7,932,500
$5,130,000
$2,517,500
$1,900,000
300'-319'
N/A
$13,000,000
$10,855,000
$7,020,000
$3,445,000
$2,600,000
320'+
N/A
$15,000,000
$12,525,000
$8,100,000
$3,975,000
$3,000,000
Platform Supply Vessel
110'-139'
N/A
$2,400,000
$2,004,000
$1,296,000
$636,000
$480,000
140'-179'
N/A
$2,650,000
$2,212,750
$1,431,000
$702,250
$530,000
180'-199'
N/A
$3,000,000
$2,505,000
$1,620,000
$795,000
$600,000
200'-219'
N/A
$4,500,000
$3,757,500
$2,430,000
$1,192,500
$900,000
220'-279'
N/A
$5,560,000
$4,642,600
$3,002,400
$1,473,400
$1,112,000
280'-299'
N/A
$7,500,000
$6,262,500
$4,050,000
$1,987,500
$1,500,000
300'-319'
N/A
$13,000,000
$10,855,000
$7,020,000
$3,445,000
$2,600,000
320'+
N/A
$14,000,000
$11,690,000
$7,560,000
$3,710,000
$2,800,000
Jack Up/AHT
60'-89'
N/A
$1,059,000
$884,265
$571,860
$280,635
$211,800
90'-109'
N/A
$1,059,000
$884,265
$571,860
$280,635
$211,800
110'-139'
N/A
$2,942,000
$2,456,570
$1,588,680
$779,630
$588,400
140'-174'
6500
$4,825,000
$4,028,875
$2,605,500
$1,278,625
$965,000
175'-219'
8000
$6,500,000
$5,427,500
$3,510,000
$1,722,500
$1,300,000
220'-239'
14000
$8,235,000
$6,876,225
$4,446,900
$2,182,275
$1,647,000
240'+
16300
$10,474,000
$8,745,790
$5,655,960
$2,775,610
$2,094,800
Inland Tugs
40-50'X15-25' 400 HP
N/A
$400,000
$334,000
$216,000
$106,000
$80,000
50-60'X25-35' 600 HP
N/A
$800,000
$668,000
$432,000
$212,000
$160,000
50-60'X25-45' 900 HP
N/A
$960,000
$801,600
$518,400
$254,400
$192,000
60-70'X30-45' 1200 HP
N/A
$1,120,000
$935,200
$604,800
$296,800
$224,000
60-70'x30-55' 1500 HP
N/A
$1,200,000
$1,002,000
$648,000
$318,000
$240,000
70-80'X30-55' 1800 HP
N/A
$1,440,000
$1,202,400
$777,600
$318,600
$288,000
80-100'X30-50' 2400 HP
N/A
$2,240,000
$1,870,400
$1,209,600
$593,600
$448,000
80-100'X30-60' 3000 HP
N/A
$2,800,000
$2,338,000
$1,512,000
$742,000
$560,000
100-120'X45-55' 4200 HP
N/A
$3,040,000
$2,538,400
$1,641,600
$805,600
$608,000
110-150'X30-75' 6000 HP
N/A
$4,000,000
$3,340,000
$2,160,000
$1,060,000
$800,000
Offshore Tugs
60-80'X25-35' 1800 HP
N/A
$500,000
$417,500
$270,000
$132,500
$100,000
75-90'X25-35' 2400 HP
N/A
$750,000
$626,250
$405,000
$198,750
$150,000
95-105'X30-40' 3000 HP
N/A
$850,000
$709,750
$459,000
$225,250
$170,000
100-120'X35-50' 4200 HP
N/A
$1,000,000
$835,000
$540,000
$265,000
$200,000
120-140'X40-60' 6000 HP
N/A
$1,500,000
$1,252,500
$810,000
$397,500
$300,000
140-160'X35-60' 10,000 HP
3300
$1,801,000
$1,503,835
$972,540
$477,265
$360,200
Push Boats
40-50'X15-25' 400 HP
1800
$640,000
$534,400
$345,600
$169,600
$128,000
50-60'X25-35' 600 HP
2000
$800,000
$668,000
$432,000
$212,000
$160,000
50-60'X25-45' 900 HP
2400
$960,000
$801,600
$518,400
$254,400
$192,000
60-70'X30-45' 1200 HP
2600
$1,120,000
$935,200
$604,800
$296,800
$224,000
60-70'X30-55' 1500 HP
2850
$1,200,000
$1,002,000
$648,000
$318,000
$240,000
70-80'X30-55' 1800 HP
3000
$1,440,000
$1,202,400
$777,600
$381,600
$288,000
80-100'X30-50' 2400 HP
4000
$2,240,000
$1,870,400
$1,209,600
$593,600
$448,000
80-100'X30-60' 3000 HP
4200
$2,800,000
$2,338,000
$1,512,000
$742,000
$560,000
100-120'X45-55' 4200 HP
4300
$3,040,000
$2,538,400
$1,641,600
$805,600
$608,000
110-150'X30-75' 6000 HP
4800
$4,000,000
$3,340,000
$2,160,000
$1,060,000
$800,000
Model Bow Boats
50-60'X25-35' 600 HP
N/A
$1,700,000
$1,419,500
$918,000
$450,500
$340,000
50-60'X25-45' 900 HP
N/A
$2,200,000
$1,837,000
$1,188,000
$583,000
$440,000
60-70'X30-45' 1200 HP
N/A
$2,600,000
$2,171,000
$1,404,000
$689,000
$520,000
75-90'X25-35' 2400 HP
N/A
$4,500,000
$3,757,500
$2,430,000
$1,192,500
$900,000
95-105'X30-40' 3000 HP
N/A
$6,500,000
$5,427,500
$3,510,000
$1,722,500
$1,300,000
100-120'X35-50' 4200 HP
N/A
$8,000,000
$6,680,000
$4,320,000
$2,120,000
$1,600,000
120-140'X40-60' 6000 HP
N/A
$10,000,000
$8,350,000
$5,400,000
$2,650,000
$2,000,000
140-160'X35-60' 10,000 HP
N/A
$13,000,000
$10,855,000
$7,020,000
$3,445,000
$2,600,000
Skiff
Under 20'
N/A
$90,000
$75,150
$48,600
$23,850
$18,000
20'-40'
N/A
$180,000
$150,300
$97,200
$47,700
$36,000
40'-60'
N/A
$225,000
$187,875
$121,500
$59,625
$45,000
Steamboat
120X30
N/A
$250,000
$208,750
$135,000
$66,250
$50,000
140X40
N/A
$450,000
$375,750
$243,000
$119,250
$90,000
180X54
N/A
$900,000
$751,500
$486,000
$238,500
$180,000
250X72 Non Class
N/A
$1,800,000
$1,503,000
$972,000
$477,000
$360,000
250X72 Class
N/A
$2,900,000
$2,421,500
$1,566,000
$768,500
$580,000
260X72 Non Class
N/A
$1,900,000
$1,586,500
$1,026,000
$503,500
$380,000
260X72 Class
N/A
$3,000,000
$2,505,000
$1,620,000
$795,000
$600,000
300X100 Non Class
N/A
$3,200,000
$2,672,000
$1,728,000
$848,000
$640,000
300X100 Class
N/A
$6,400,000
$5,344,000
$3,456,000
$1,696,000
$1,280,000
400X100 Non Class
N/A
$6,000,000
$5,010,000
$3,240,000
$1,590,000
$1,200,000
400X100 Class
N/A
$10,000,000
$8,350,000
$5,400,000
$2,650,000
$2,000,000
Riverboat Casino
120X30
N/A
$250,000
$208,750
$135,000
$66,250
$50,000
140X40
N/A
$450,000
$375,750
$243,000
$119,250
$90,000
180X54
N/A
$900,000
$751,500
$486,000
$238,500
$180,000
250X72 Non Class
N/A
$1,800,000
$1,503,000
$972,000
$477,000
$360,000
250X72 Class
N/A
$2,900,000
$2,421,500
$1,566,000
$768,500
$580,000
260X72 Non Class
N/A
$1,900,000
$1,586,500
$1,026,000
$503,500
$380,000
260X72 Class
N/A
$3,000,000
$2,505,000
$1,620,000
$795,000
$600,000
300X100 Non Class
N/A
$3,200,000
$2,672,000
$1,728,000
$848,000
$640,000
300X100 Class
N/A
$6,400,000
$5,344,000
$3,456,000
$1,696,000
$1,280,000
400X100 Non Class
N/A
$6,000,000
$5,010,000
$3,240,000
$1,590,000
$1,200,000
400X100 Class
N/A
$12,000,000
$10,020,000
$6,480,000
$3,180,000
$2,400,000