Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part V - Ad Valorem Taxation
Chapter 15 - Aircraft
Section V-1503 - Aircraft (Including Helicopters) Table
Current through Register Vol. 50, No. 9, September 20, 2024
A. Aircraft (Including Helicopters)
Table 1503 Aircraft (Including Helicopters) |
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Cost Index (Average) |
Average Economic Life (20 Years) |
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Year |
Index |
Effective Age |
Percent Good |
Composite Multiplier |
2023 |
0.994 |
1 |
97 |
.96 |
2022 |
1.012 |
2 |
93 |
.94 |
2021 |
1.189 |
3 |
90 |
1.07 |
2020 |
1.292 |
4 |
86 |
1.11 |
2019 |
1.299 |
5 |
82 |
1.07 |
2018 |
1.346 |
6 |
78 |
1.05 |
2017 |
1.392 |
7 |
74 |
1.03 |
2016 |
1.420 |
8 |
70 |
.99 |
2015 |
1.408 |
9 |
65 |
.92 |
2014 |
1.421 |
10 |
60 |
.85 |
2013 |
1.440 |
11 |
55 |
.79 |
2012 |
1.452 |
12 |
50 |
.73 |
2011 |
1.493 |
13 |
45 |
.67 |
2010 |
1.540 |
14 |
40 |
.62 |
2009 |
1.528 |
15 |
35 |
.53 |
2008 |
1.572 |
16 |
31 |
.49 |
2007 |
1.634 |
17 |
27 |
.44 |
2006 |
1.723 |
18 |
24 |
.41 |
2005 |
1.803 |
19 |
22 |
.40 |
2004 |
1.939 |
20 |
21 |
.41 |
2003 |
2.006 |
21 |
20 |
.40 |
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1837 and R.S. 47:2323.