Illinois Department of Revenue
Publication 126 January 2020
Instructions for Commercial and Industrial Cost Schedules
About this publication
Pub-126, Instructions for Commercial and Industrial Schedules, is issued according to Section 8-5
of the Property Tax Code which states, “The Department shall confer with, advise and assist local
assessment officers relative to the performance of their duties.”
The cost schedules in this publication have been developed to help assessors estimate the replacement
cost of commercial improvements using the structural shell and the current interior finish. The
assessor’s professional judgement still greatly affects the outcome of this system.
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The information in this publication is current as of the date of the publication.
The contents of this publication are informational
only and do not take the place of statutes, rules, or court decisions. For many topics covered in this publication, we have
provided a reference to the Illinois Property Tax Code for further clarification or more detail at 35 ILCS 200/1 et seq.
Other Publications for Assessors:
Publication 122 Instructions for Farmland and Farm Building Schedules
Publication 123 Instructions for Residential Schedules
Publication 124 Construction Terms
Publication 127 Component-in-Place Schedules
Table of Contents
Section A Structural Shell Discussion
• Structural Shell Type Descriptions with Photos.............................................................. Pages 3-9
• Structural Shell Types 2-9 Schedules............................................................................. Pages 10-25
• Party Wall Adjustments.................................................................................................. Pages 26-29
Section B Interior Finishes
• Interior Finish Table of Contents..................................................................................... Page 29
• Interior Finish Descriptions and Schedules.................................................................... Pages 30-39
• Appendix A Specific Use Interiors.................................................................................. Pages 40-44
Section C Commercial Appraisal Method
• Interpolation Method...................................................................................................... Page 45
• Quality Grade................................................................................................................. Pages 46-48
• Commercial REL Table Instructions............................................................................... Pages 49-50
• Commercial REL Table................................................................................................... Page 51
• Using the new Commercial/ Industrial Property Record Card........................................ Pages 52-54
• PRC Valuation Sample 1................................................................................................ Pages 55-58
• Apartment/ Multi-family Valuation.................................................................................. Page 59
• PRC Valuation Sample 2................................................................................................ Pages 59-63
• Residential REL Table.................................................................................................... Page 64
• Condominium Valuation and Procedure......................................................................... Pages 65-66
Section D Subsidiary Schedules Frequently Used........................................................................... Pages 67-70
Section E Instructions and Schedules for Valuation of Grain Elevators............................................ Pages 71-82
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Changes from previous editions:
This edition includes the redesign of the property record card (2019 PRC-4) to better fit the new
methodology introduced in the 2019 edition. The costs in the schedules were not changed from the 2019
edition. Apartment and Condominium PRC examples have been added as well.
Changes included in the June 2019 edition:
Structures are now valued by first selecting the appropriate structural shell and then selecting the current
interior finish according to use and adding the two values together.
There are 8 standard structural shell types and 41 interior finish schedules. Additional features can be
added to the base costs as adjustments. These components can be valued from our schedules in IDOR’s
Publication 127 Component-in-Place Schedules or from Publication 123, Instructions for Residential
Schedules in the case of apartment or condo valuation.
Instructions for valuing Grain Elevators and specific schedules are included in the back of this publication.
The shape adjustment factors that were commonly used in previous editions of Publication 126 have
been incorporated into the base costs. The shape adjustment can be accounted for using Tables 1-3
within each structural shell type schedule. The tables differ by the relative proportion of the length of the
structure as compared to the width of the structure. Table 1 is used for structures in which the length is
less than 2x the width; Table 2 is used for structures in which the length is between 2x and 4x the width of
the structure; and Table 3 is used when the structure’s length is greater than 4x the width.
The schedules now offer values for structures of up to 200,000 SF per floor. Buildings that exceed
the schedule size limitations should be valued by using the Component-in-Place (CIP) schedules in
Publication 127. For actual square foot values that fall between the SF values given in the cost schedules,
interpolation must be used to determine the correct value per square foot.
New party wall adjustment schedules are included in this publication. Previously, party walls were calcu-
lated using a flat 60% rate. Now, due to the large variance in structural shell rates, party wall adjustments
take into account the size of the building, the floor level, and the shape of the building, and whether the
party wall is the longer wall or the shorter wall.
Printed by the Authority of the State of Illinois, Web Only-1.
Publication 126 January 2020
Instructions for Commercial and Industrial Cost Schedules
Acronyms used in this publication
Note: For definitions of common construction terms used in this Publication, see
Publication 124, Construction Terminology.
BPA Base price adjustment
BPH Bushels per hour
Bu Bushel
CF Cubic foot
CIP Component-in-place
Dia Diameter
LB Load bearing
LF Linear foot
RCN Replacement cost new
REL Remaining economic life
SF Square foot
SFFA Square foot floor or finish area
SFGA Square foot ground area
SFSA Square foot surface area
VLF Vertical linear foot
WH Wall height
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Section A
The concept of valuing structural shell types and interior use finish separately
Buildings are constructed by first placing a foundation, then building the exterior load-bearing walls or the
load-bearing frame with exterior cladding, the roof, and the floors. These components form the structural
shell of the building. Once the structural shell is complete, the interior can be finished for numerous and
varied uses as well as multiple uses. Thus, this cost approach method provides greater flexibility and
precision by separately valuing the structural shell, which has a more predictable and longer life, and
the wide range of uses for which interior finishes might be designed to accommodate, which may have
shorter lives and be refurbished frequently to a like-new condition with different uses.
Overview of structural shell type descriptions and costs
Included in the base structural shell cost are site preparation, excavation, concrete footings and
foundations, reinforced concrete slab floor for the ground floor level, roof structure and cover, and exterior
walls and upper floors with cladding and wall height as provided for in each structural shell type. Not
included in the base structural shell cost are site value, sprinkler systems, elevators, interior finish of any
type, attached exterior improvements such as canopies, signs, etc., yard improvements such as paving,
and any other outside improvements.
Each structural shell cost schedule contains three rate tables according to building shape: length less
than twice building width; length greater than twice the building width and less than four times greater;
and building length four times greater or more than building width. Each of these tables contain rates
according to floor footprint size from 2,000 to 200,000 square feet and type of exterior wall cladding
material.
Each structural shell cost schedule also contains basement rates and rate adjustment percentages per
+/- 1-foot difference from the base wall height for the three building shapes.
The costs in this Section A reflect average quality construction, materials, and workmanship. Higher and
lower quality construction must have appropriate quality factors applied.
Type 2: Light commercial with wood/ steel stud exterior walls
Type 3: Unreinforced concrete block walls, wood joists
Type 4: Reinforced masonry walls, metal joists/ decks with concrete
Type 5: Pre-cast concrete tilt-up walls, metal joists
Type 6: Engineered wood post frame buildings
Type 7: Pre-engineered steel frame buildings
Type 8: Structural steel frame with fire resistant coatings
Type 9: Steel reinforced concrete frame, nearly fireproof
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Building Structural Shell Types 2-9
Type 2: Light Commercial
Wood or steel stud exterior load bearing walls, with wood joists & wood upper floors
These buildings are commercial having larger floor areas, with wood or steel stud exterior walls,
and are one to three stories in height. There are few, if any, interior load bearing walls. The floor
and roof framing consist of wood trusses, glulam beams, and wood posts or steel columns. The
first-floor framing is supported directly on the foundation. The foundation consists of spread
footings constructed with cast-in-place concrete or concrete masonry block. Exterior walls are
wood or steel studs with plywood or oriented strand board (OSB) sheathing and a wide variety
of exterior cover materials such as vinyl, wood, hardboard, fiberboard, metal, stucco, including
masonry veneers such as brick and various types of stone. Exterior walls are not of concrete
block, which is Type 3.
Type 3: Unreinforced concrete block walls, wood joists
Unreinforced concrete block load bearing walls, with wood joists & wood upper floors
These buildings have perimeter load-bearing walls that consist of unreinforced masonry,
frequently concrete block. Interior bearing walls, when present, also consist of unreinforced
masonry. The floor and roof framing consist of wood joists and trusses. Floors consist of
structural panel or plywood sheathing. When they exist, ties between the walls and floors
consist of bent steel plates or anchors embedded in the mortar joints and attached to framing.
Foundations consist of heavier concrete-spread footings to support the added weight of the
masonry load-bearing walls.
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Type 4: Reinforced masonry walls, metal joists/ decks
Reinforced concrete block load bearing walls; upper floors with metal joists & decks
having concrete fill
These buildings have reinforced masonry load-bearing walls and floors that consist of
metal deck with concrete fill, precast concrete planks, tees, or double-tees, with or without
a cast-in-place concrete topping slab and are stiff relative to the walls. There are no wood
structural members. The floor and roof framing is supported on interior steel or concrete frames
or interior reinforced masonry walls. Foundations consist of heavier concrete-spread footings to
support the added weight of the masonry load-bearing walls.
Type 5: Pre-cast concrete tilt-up walls, metal joists
Precast concrete perimeter wall panels that are cast on site and tilted into place
These buildings are one or more stories in height and have precast concrete perimeter wall
panels that are cast on site and tilted into place. Floor and roof framing consists of precast
elements, cast-in-place concrete, or metal deck with concrete fill, and are stiff relative to the
walls. Framing is supported on interior steel columns and perimeter concrete bearing walls.
Lateral forces are resisted by the precast concrete perimeter wall panels. Wall panels may
be solid or have large window and door openings which cause the panels to behave more
as frames than as shear walls. Foundations consist of concrete-spread footings or deep pile
foundations.
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Type 6: Engineered wood post frame buildings
Engineered wood post frame buildings that were called pole buildings 40 years ago
These buildings feature large, solid sawn posts or laminated columns instead of wood studs,
steel framing, or concrete masonry. They were called pole buildings 40 years ago, but now
post-frame construction is an engineered wood-frame building system that meets UBC and
IBC standards. Post-frame structures are more quickly erected than other kinds of buildings.
Because the larger posts and the interlocking frame can handle greater loads than stud-wall
construction, fewer structural materials are needed, which saves time and other costs.
Also, because posts are spaced farther apart than studs, post-frame buildings feature an
exceptionally large wall cavity and provide ample room for insulation, lowering heating and
cooling costs through the life of the building. Almost any type of exterior façade may be installed
on post-frame buildings, which can be designed to meet the highest standards for quality
and aesthetics. Post-frame construction is an efficient and economical option for low-rise
applications and is now the construction method of choice for any number of commercial,
industrial, municipal, residential, religious, and agricultural projects.
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Type 7: Pre-engineered steel frame buildings
Pre-engineered and prefabricated with transverse rigid steel or light steel beam/ column
frames
These buildings are mainly pre-engineered and prefabricated with transverse rigid steel
frames. They are typically one story in height. However, they may be multi-story and built
of pre-engineered, prefabricated steel columns and beams. The roof and walls consist of
lightweight metal, fiberglass or similar panels. The frames are designed for maximum efficiency
and the beams and columns consist of tapered, built-up sections with thin plates. The frames are
built in segments and assembled in the field with bolted or welded joints but are lighter-weight
steel without fire-resistant coatings found in Type 8 Structure buildings. Lateral forces in the
transverse direction are resisted by the rigid frames. Lateral forces in the longitudinal direction
are resisted by wall panel shear elements or rod bracing. Diaphragm forces are resisted
by un-topped metal deck, roof panel shear elements, or a system of tension rod bracing.
Pre-engineered construction is an efficient and economical option for low-rise applications and
is now the construction method of choice for any number of commercial, industrial, municipal,
and agricultural projects.
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Type 8: Structural steel frame with fire resistant coatings
Frame assembly of heavy steel beams and steel columns coated with fire-resistant
materials
These buildings consist of a frame assembly of steel beams and steel columns capable of
supporting high-rise construction. Foundations consist of concrete-spread footings or deep
pile foundations. Floor and roof framing consists of cast-in-place concrete slabs or metal deck
with concrete fill supported on steel beams, open web joists, or steel trusses. Lateral forces
are resisted by steel moment frames that develop their stiffness through rigid or semi-rigid
beam-column connections. When all connections are moment-resisting connections, the entire
frame participates in lateral force resistance.
Diaphragms consist of concrete or metal deck with concrete fill and are stiff relative to the
frames. A steel building’s structural members are expected to have fire resistance to prevent
structural failure for a determined period of time to give the building occupants more time
to escape and allow the fire service to control it. The required fire resistance periods for the
different steel building types are found in local building codes. The structural steel needs to be
protected against fire using the proper insulating materials and methods to protect the structural
steel members and allow them to resist weakening for longer periods. Recent research has
been conducted resulting in several fire-resistant steels with better strength levels developed.
These steels represent a notable improvement over conventional steels in terms of elevated
temperature yield strength.
Exterior walls consist of metal panel curtain walls, glazing, brick masonry, or precast concrete
panels. When the interior of the structure is finished, frames are concealed by ceilings, partition
walls, and architectural column furring.
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Type 9: Steel reinforced concrete frame, nearly fireproof
Frame assembly of highly fire-resistant cast-in-place concrete beams and columns
These buildings consist of a frame assembly of steel reinforced cast-in-place concrete beams
and columns capable of supporting very high-rise construction. Floor and roof framing consists
of cast-in-place concrete slabs, concrete beams, one-way joists, two-way waffle joists, or flat
slabs. Lateral forces are resisted by concrete moment frames that develop their stiffness through
monolithic beam-column connections. Modern frames in regions of high seismicity have joint
reinforcing, closely spaced ties, and special detailing to provide ductile performance. This
detailing is not present in older construction. Exterior walls consist of metal panel curtain walls,
glazing, brick masonry, or precast concrete panels. Foundations consist of concrete-spread
footings or deep pile foundations.
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Basement Floor Size
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Length < 2x width 41.50 33.71 30.45 28.41 26.99 24.98 22.79 21.25 19.57 18.84 18.38 18.09
Length > 2 < 4x width 44.91 36.41 32.55 30.21 28.65 26.29 23.85 22.11 20.16 19.29 18.79 18.45
Length > 4x width 50.32 40.03 35.56 32.91 31.07 28.22 25.32 23.29 20.99 19.98 19.38 18.98
Ground Floor Size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Exterior type Table 1 Length less that 2x width
Vinyl/ wood/ metal 37.53 30.93 28.16 26.44 25.24 23.53 21.68 20.37 18.95 18.33 17.94 17.70
Stucco/ alum siding 39.37 32.22 29.22 27.36 26.05 24.20 22.20 20.78 19.24 18.57 18.15 17.88
Cedar/ redwood/ resin 42.15 34.17 30.82 28.74 27.28 25.22 22.97 21.39 19.68 18.92 18.45 18.15
EIFS 45.74 36.69 32.89 30.52 28.87 26.53 23.98 22.19 20.24 19.38 18.85 18.51
Brick veneer 46.13 36.96 33.11 30.71 29.04 26.67 24.09 22.27 20.30 19.43 18.89 18.55
Exterior type Table 2 Length from 2 to less than 4x width
Vinyl/ wood/ metal 40.42 33.22 29.94 27.97 26.64 24.64 22.57 21.10 19.45 18.71 18.29 18.00
Stucco/ alum siding 42.51 34.71 31.15 29.01 27.58 25.40 23.16 21.57 19.78 18.98 18.52 18.21
Cedar/ redwood/ resin 45.65 36.94 32.97 30.58 28.98 26.56 24.05 22.28 20.28 19.39 18.87 18.52
EIFS 49.72 39.83 35.33 32.61 30.80 28.05 25.21 23.19 20.92 19.91 19.32 18.93
Brick veneer 50.15 40.14 35.58 32.83 30.99 28.21 25.33 23.29 20.99 19.97 19.37 18.97
Exterior type Table 3 Length more than 4x width
Vinyl/ wood/ metal 45.00 36.28 32.50 30.25 28.69 26.28 23.82 22.10 20.15 19.30 18.79 18.45
Stucco/ alum siding 47.47 38.02 33.92 31.48 29.80 27.18 24.52 22.65 20.54 19.62 19.07 18.69
Cedar/ redwood/ resin 51.19 40.64 36.06 33.34 31.46 28.54 25.57 23.48 21.12 20.10 19.48 19.06
EIFS 56.00 44.03 38.84 35.75 33.61 30.30 26.92 24.56 21.88 20.72 20.02 19.54
Brick veneer 56.52 44.40 39.13 36.01 33.84 30.49 27.07 24.68 21.96 20.78 20.07 19.59
Light commercial wood/ steel stud
exterior walls--PAGE 1
Structure type 2 is light commercial with
wood or steel stud exterior load bearing
walls, wood joists and wood upper floors
Included:
Site Prep
Excavation
Concrete Footings
Foundation
Reinf. Conc. Slab Flr.
Roof Structure
Roof Cover
Ext. Walls w/ Cladding
Excluded:
Site Value
Sprinklers
Elevators
Interior Finish
Att. Ext. Improvements
Yard Improvements
Other Ext. Improvements
Building Structural Shell Type 2:
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Upper floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Exterior type Table 1 Length less than 2x width
Vinyl/ wood/ metal 22.96 20.26 19.12 18.41 17.92 17.22 16.46 15.93 15.34 15.09 14.93 14.83
Stucco/ alum siding 24.56 21.38 20.04 19.21 18.63 17.80 16.91 16.28 15.59 15.29 15.10 14.99
Cedar/ redwood/ resin 26.97 23.06 21.42 20.40 19.69 18.68 17.58 16.81 15.97 15.60 15.37 15.22
EIFS 30.09 25.25 23.22 21.95 21.07 19.82 18.46 17.50 16.46 16.00 15.71 15.53
Brick veneer 29.88 25.10 23.10 21.85 20.98 19.74 18.40 17.45 16.42 15.97 15.69 15.51
Exterior type Table 2 Length from 2 to less than 4x width
Vinyl/ wood/ metal 24.15 21.20 19.85 19.04 18.50 17.67 16.83 16.22 15.55 15.24 15.07 14.95
Stucco/ alum siding 25.96 22.48 20.90 19.94 19.31 18.34 17.34 16.63 15.83 15.48 15.27 15.13
Cedar/ redwood/ resin 28.68 24.42 22.48 21.31 20.52 19.34 18.11 17.24 16.26 15.83 15.57 15.41
EIFS 32.21 26.93 24.52 23.07 22.10 20.63 19.11 18.03 16.82 16.28 15.97 15.76
Brick veneer 31.98 26.76 24.39 22.95 22.00 20.54 19.05 17.98 16.78 16.25 15.94 15.73
Exterior type Table 3 Length more than 4x width
Vinyl/ wood/ metal 26.03 22.45 20.90 19.98 19.34 18.35 17.34 16.63 15.83 15.49 15.28 15.13
Stucco/ alum siding 28.17 23.96 22.13 21.05 20.30 19.13 17.94 17.11 16.17 15.76 15.51 15.35
Cedar/ redwood/ resin 31.40 26.23 23.99 22.66 21.74 20.31 18.85 17.83 16.68 16.18 15.87 15.67
EIFS 35.57 29.17 26.40 24.75 23.60 21.84 20.03 18.77 17.33 16.71 16.34 16.09
Brick veneer 35.30 28.98 26.24 24.61 23.48 21.73 19.95 18.71 17.29 16.68 16.31 16.06
Wall ht adj +/- per 1 ft
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Ground level WH = 14’ 2.8% 2.4% 2.2% 2.0% 1.9% 1.7% 1.4% 1.2% 0.9% 0.8% 0.7% 0.6%
Upper levels WH = 12’ 4.0% 3.2% 2.9% 2.6% 2.4% 2.0% 1.7% 1.4% 1.0% 0.9% 0.7% 0.7%
Basement level WH = 9’ 6.9% 6.0% 5.4% 5.1% 4.7% 4.2% 3.6% 3.0% 2.4% 2.0% 1.7% 1.6%
NOTE: Ground floor and upper floors must be of the same structure type, but may have different exterior types
Light commercial wood/ steel stud
exterior walls--PAGE 2
Structure type 2 is light commercial with
wood or steel stud exterior load bearing
walls, wood joists and wood upper floors
Included:
Site Prep
Excavation
Concrete Footings
Foundation
Reinf. Conc. Slab Flr.
Roof Structure
Roof Cover
Ext. Walls w/ Cladding
Excluded:
Site Value
Sprinklers
Elevators
Interior Finish
Att. Ext. Improvements
Yard Improvements
Other Ext. Improvements
Building Structural Shell Type 2:
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Basement floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Length < 2x width 54.96 46.60 43.12 40.97 39.44 37.29 34.97 33.33 31.54 30.76 30.27 29.96
Length > 2 < 4x width 58.54 49.51 45.36 42.87 41.20 38.69 36.09 34.24 32.17 31.24 30.70 30.34
Length > 4x width 64.30 53.33 48.57 45.75 43.79 40.76 37.66 35.50 33.04 31.98 31.34 30.90
Ground floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Exterior type Table 1 Length less that 2x width
Paint only 38.52 31.63 28.74 26.94 25.68 23.90 21.96 20.59 19.11 18.46 18.05 17.80
Stucco 44.07 35.51 31.92 29.69 28.13 25.91 23.51 21.82 19.98 19.17 18.66 18.35
EIFS 50.43 39.97 35.58 32.85 30.94 28.24 25.29 23.22 20.97 19.98 19.37 18.98
Brick veneer 50.82 40.24 35.80 33.04 31.11 28.38 25.40 23.31 21.03 20.03 19.41 19.02
Stone veneer 87.43 65.88 56.84 51.22 47.28 41.72 35.66 31.40 26.76 24.72 23.45 22.65
Exterior type Table 2 Length from 2 to less than 4x width
Paint only 41.55 34.02 30.60 28.53 27.15 25.05 22.89 21.36 19.63 18.86 18.41 18.11
Stucco 47.82 38.48 34.23 31.66 29.95 27.35 24.67 22.76 20.62 19.67 19.11 18.74
EIFS 55.03 43.60 38.40 35.27 33.17 29.99 26.71 24.38 21.76 20.59 19.91 19.46
Brick veneer 55.46 43.91 38.66 35.49 33.36 30.15 26.84 24.48 21.83 20.65 19.96 19.51
Stone veneer 96.88 73.36 62.66 56.20 51.87 45.33 38.58 33.78 28.38 25.98 24.58 23.65
Exterior type Table 3 Length more than 4x width
Paint only 46.34 37.22 33.27 30.92 29.29 26.77 24.20 22.40 20.36 19.47 18.94 18.58
Stucco 53.76 42.45 37.54 34.63 32.61 29.48 26.29 24.06 21.53 20.43 19.77 19.32
EIFS 62.29 48.46 42.46 38.89 36.42 32.60 28.69 25.96 22.87 21.52 20.72 20.17
Brick veneer 62.81 48.82 42.75 39.15 36.65 32.78 28.84 26.08 22.95 21.59 20.77 20.22
Stone veneer 111.84 83.36 71.00 63.66 58.57 50.69 42.66 37.04 30.66 27.89 26.23 25.11
Building Structural Shell Type 3:
Unreinforced concrete block walls,
wood joists--PAGE 1
Structure type 3 has unreinforced concrete
block load bearing walls, with wood joists &
wood upper floors
Included:
Site Prep
Excavation
Concrete Footings
Foundation
Reinf. Conc. Slab Flr.
Roof Structure
Roof Cover
Ext. Walls w/ Cladding
Excluded:
Site Value
Sprinklers
Elevators
Interior Finish
Att. Ext. Improvements
Yard Improvements
Other Ext. Improvements
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Upper floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Exterior type Table 1 Length less that 2x width
Paint only 25.05 21.72 20.32 19.45 18.84 17.98 17.05 16.39 15.67 15.35 15.16 15.03
Stucco 29.76 25.02 23.03 21.79 20.92 19.70 18.36 17.43 16.41 15.96 15.68 15.50
EIFS 35.28 28.89 26.20 24.53 23.36 21.71 19.91 18.65 17.27 16.67 16.29 16.05
Brick veneer 35.62 29.12 26.39 24.70 23.51 21.83 20.01 18.72 17.32 16.71 16.33 16.08
Stone veneer 67.38 51.37 44.65 40.47 37.55 33.41 28.91 25.74 22.29 20.78 19.83 19.24
Exterior type Table 2 Length from 2 to less than 4x width
Paint only 26.51 22.88 21.22 20.22 19.55 18.54 17.50 16.75 15.92 15.55 15.33 15.19
Stucco 31.84 26.66 24.31 22.88 21.93 20.49 19.01 17.95 16.76 16.23 15.93 15.72
EIFS 38.09 31.11 27.93 26.01 24.73 22.78 20.78 19.35 17.75 17.04 16.62 16.35
Brick veneer 38.47 31.38 28.15 26.20 24.89 22.92 20.89 19.44 17.81 17.09 16.66 16.38
Stone veneer 74.41 56.93 48.97 44.17 40.96 36.09 31.08 27.51 23.50 21.71 20.67 19.98
Exterior type Table 3 Length more than 4x width
Paint only 28.83 24.42 22.51 21.38 20.59 19.37 18.13 17.26 16.27 15.85 15.59 15.41
Stucco 35.13 28.86 26.14 24.53 23.41 21.67 19.91 18.67 17.27 16.66 16.29 16.04
EIFS 42.53 34.07 30.40 28.22 26.71 24.38 21.99 20.32 18.43 17.61 17.11 16.78
Brick veneer 42.98 34.39 30.66 28.45 26.91 24.54 22.12 20.42 18.50 17.66 17.16 16.82
Stone veneer 85.53 64.36 55.17 49.71 45.93 40.08 34.11 29.93 25.19 23.13 21.90 21.06
Wall ht adj +/- per 1 ft
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Ground level WH = 14’ 3.1% 2.7% 2.5% 2.3% 2.2% 1.9% 1.6% 1.4% 1.1% 0.9% 0.8% 0.8%
Upper levels WH = 12’ 4.6% 3.8% 3.4% 3.1% 2.8% 2.5% 2.1% 1.7% 1.3% 1.1% 1.0% 0.9%
Basement level WH = 9’ 5.5% 4.6% 4.1% 3.7% 3.5% 3.0% 2.5% 2.0% 1.5% 1.3% 1.1% 1.0%
NOTE: Ground floor and upper floors must be of the same structure type, but may have different exterior types
Building Structural Shell Type 3:
Unreinforced concrete block walls,
wood joists--PAGE 2
Structure type 3 has unreinforced concrete
block load bearing walls, with wood joists &
wood upper floors
Included:
Site Prep
Excavation
Concrete Footings
Foundation
Reinf. Conc. Slab Flr.
Roof Structure
Roof Cover
Ext. Walls w/ Cladding
Excluded:
Site Value
Sprinklers
Elevators
Interior Finish
Att. Ext. Improvements
Yard Improvements
Other Ext. Improvements
PUB-126 (R-01/20)
Page 14 of 82
Building Structural Shell Type 4:
Reinforced masonry walls, metal
joists/ decks--PAGE 1
Structure type 4 has reinforced concrete
block load bearing walls; upper floors with
metal joists & decks having concrete fill
Included:
Site Prep
Excavation
Concrete Footings
Foundation
Reinf. Conc. Slab Flr.
Roof Structure
Roof Cover
Ext. Walls w/ Cladding
Excluded:
Site Value
Sprinklers
Elevators
Interior Finish
Att. Ext. Improvements
Yard Improvements
Other Ext. Improvements
Basement floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Length < 2x width 54.96 46.60 43.12 40.97 39.44 37.29 34.97 33.33 31.54 30.76 30.27 29.96
Length > 2 < 4x width 58.54 49.51 45.36 42.87 41.20 38.69 36.09 34.24 32.17 31.24 30.70 30.34
Length > 4x width 64.30 53.33 48.57 45.75 43.79 40.76 37.66 35.50 33.04 31.98 31.34 30.90
Ground floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Exterior type Table 1 Length less that 2x width
Paint only 63.91 52.92 48.30 45.43 43.43 40.58 37.49 35.32 32.95 31.91 31.26 30.85
Stucco 69.46 56.80 51.49 48.19 45.87 42.60 39.05 36.54 33.82 32.62 31.88 31.40
EIFS 75.82 61.26 55.15 51.35 48.69 44.92 40.83 37.95 34.81 33.44 32.58 32.04
Brick veneer 76.21 61.53 55.37 51.54 48.86 45.06 40.94 38.03 34.87 33.49 32.62 32.08
Stone veneer 112.82 87.17 76.41 69.71 65.03 58.40 51.20 46.12 40.60 38.18 36.67 35.71
Exterior type Table 2 Length from 2 to less than 4x width
Paint only 68.74 56.73 51.27 47.97 45.77 42.43 38.98 36.53 33.78 32.55 31.84 31.36
Stucco 75.01 61.19 54.90 51.11 48.57 44.73 40.76 37.94 34.77 33.36 32.54 31.99
EIFS 82.22 66.32 59.08 54.71 51.79 47.37 42.80 39.56 35.91 34.29 33.34 32.71
Brick veneer 82.65 66.63 59.33 54.93 51.98 47.53 42.93 39.66 35.98 34.34 33.39 32.75
Stone veneer 124.07 96.08 83.33 75.64 70.49 62.71 54.67 48.95 42.53 39.67 38.00 36.90
Exterior type Table 3 Length more than 4x width
Paint only 76.37 61.84 55.53 51.78 49.18 45.17 41.07 38.20 34.94 33.53 32.68 32.11
Stucco 83.80 67.07 59.81 55.49 52.50 47.88 43.16 39.86 36.11 34.48 33.51 32.85
EIFS 92.33 73.07 64.72 59.75 56.32 50.99 45.56 41.76 37.45 35.58 34.46 33.70
Brick veneer 92.84 73.44 65.02 60.01 56.55 51.18 45.71 41.88 37.54 35.65 34.51 33.75
Stone veneer 141.88 107.98 93.26 84.52 78.46 69.09 59.53 52.84 45.25 41.95 39.97 38.63
PUB-126 (R-01/20)
Page 15 of 82
Building Structural Shell Type 4:
Reinforced masonry walls, metal
joists/ decks--PAGE 2
Structure type 4 has reinforced concrete
block load bearing walls; upper floors with
metal joists & decks having concrete fill
Included:
Site Prep
Excavation
Concrete Footings
Foundation
Reinf. Conc. Slab Flr.
Roof Structure
Roof Cover
Ext. Walls w/ Cladding
Excluded:
Site Value
Sprinklers
Elevators
Interior Finish
Att. Ext. Improvements
Yard Improvements
Other Ext. Improvements
Upper floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Exterior type Table 1 Length less than 2x width
Paint only 37.48 30.43 27.47 25.62 24.34 22.51 20.53 19.13 17.61 16.95 16.53 16.27
Stucco 42.19 33.73 30.17 27.96 26.42 24.23 21.85 20.17 18.35 17.55 17.05 16.74
EIFS 47.72 37.60 33.35 30.71 28.86 26.24 23.40 21.39 19.22 18.26 17.66 17.28
Brick veneer 48.05 37.83 33.54 30.87 29.01 26.36 23.49 21.47 19.27 18.30 17.70 17.32
Stone veneer 79.82 60.08 51.80 46.64 43.04 37.94 32.39 28.49 24.24 22.37 21.21 20.47
Exterior type Table 2 Length from 2 to less than 4x width
Paint only 40.58 32.88 29.37 27.25 25.84 23.70 21.49 19.91 18.14 17.36 16.90 16.59
Stucco 45.91 36.66 32.46 29.92 28.22 25.65 23.00 21.11 18.99 18.04 17.49 17.13
EIFS 52.16 41.11 36.08 33.05 31.01 27.94 24.77 22.51 19.98 18.85 18.19 17.75
Brick veneer 52.54 41.38 36.30 33.23 31.18 28.08 24.88 22.60 20.04 18.90 18.23 17.79
Stone veneer 88.48 66.93 57.12 51.21 47.24 41.25 35.07 30.66 25.72 23.52 22.24 21.39
Exterior type Table 3 Length more than 4x width
Paint only 45.48 36.15 32.10 29.70 28.03 25.45 22.82 20.98 18.89 17.99 17.44 17.07
Stucco 51.79 40.59 35.74 32.85 30.85 27.76 24.60 22.39 19.89 18.80 18.14 17.70
EIFS 59.19 45.81 40.00 36.55 34.16 30.46 26.69 24.04 21.05 19.75 18.97 18.44
Brick veneer 59.64 46.12 40.26 36.77 34.36 30.62 26.81 24.14 21.12 19.81 19.02 18.48
Stone veneer 102.18 76.09 64.77 58.04 53.38 46.16 38.80 33.65 27.81 25.28 23.75 22.72
Wall ht adj +/- per 1 ft
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Ground level WH = 14’ 3.6% 3.0% 2.7% 2.5% 2.4% 2.1% 1.8% 1.5% 1.1% 1.0% 0.8% 0.8%
Upper levels WH = 12’ 6.0% 5.2% 4.8% 4.4% 4.2% 3.7% 3.2% 2.7% 2.1% 1.8% 1.6% 1.5%
Basement level WH = 9’ 5.5% 4.6% 4.1% 3.7% 3.5% 3.0% 2.5% 2.0% 1.5% 1.3% 1.1% 1.0%
NOTE: Ground floor and upper floors must be of the same structure type, but may have different exterior types
PUB-126 (R-01/20)
Page 16 of 82
Basement floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Length < 2x width 59.23 50.93 47.45 45.29 43.77 41.63 39.30 37.66 35.87 35.09 34.60 34.29
Length > 2 < 4x width 62.87 53.81 49.69 47.20 45.54 43.02 40.42 38.57 36.49 35.57 35.03 34.67
Length > 4x width 68.63 57.66 52.90 50.08 48.12 45.09 41.99 39.83 37.37 36.31 35.67 35.23
Ground floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Exterior type Table 1 Length less than 2x width
Building Eave Ht = 24’
Paint only 85.53 69.35 62.57 58.34 55.39 51.21 46.67 43.47 39.98 38.45 37.50 36.90
EIFS or other 100.73 80.00 71.31 65.89 62.11 56.75 50.93 46.83 42.36 40.40 39.18 38.41
Exterior type Table 2 Length from 2 to less than 4x width
Building Eave Ht = 24’
Paint only 92.62 74.97 66.93 62.08 58.84 53.93 48.86 45.25 41.20 39.40 38.35 37.65
EIFS or other 109.83 87.20 76.90 70.68 66.52 60.23 53.74 49.11 43.92 41.61 40.26 39.37
Exterior type Table 3 Length more than 4x width
Building Eave Ht = 24’
Paint only 103.85 82.47 73.19 67.68 63.86 57.95 51.92 47.70 42.92 40.84 39.59 38.74
EIFS or other 124.22 96.82 84.93 77.86 72.97 65.39 57.66 52.25 46.12 43.45 41.85 40.77
Building Structural Shell Type 5:
Pre-cast concrete tilt-up walls,
metal joists--PAGE 1
Structure type 5 has precast concrete
perimeter wall panels that are cast on site
and tilted into place
Included:
Site Prep
Excavation
Concrete Footings
Foundation
Reinf. Conc. Slab Flr.
Roof Structure
Roof Cover
Ext. Walls w/ Cladding
Excluded:
Site Value
Sprinklers
Elevators
Interior Finish
Att. Ext. Improvements
Yard Improvements
Other Ext. Improvements
PUB-126 (R-01/20)
Page 17 of 82
Upper floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Exterior type Table 1 Length less than 2x width
No Upper Wall Height
Paint only 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87
EIFS or other 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87
Exterior type Table 2 Length from 2 to less than 4x width
No Upper Wall Height
Paint only 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87
EIFS or other 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87
Exterior type Table 3 Length more than 4x width
No Upper Wall Height
Paint only 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87
EIFS or other 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87 11.87
Wall ht adj +/- per 1 ft
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Ground level WH = 24’ 2.3% 2.0% 1.8% 1.7% 1.6% 1.4% 1.2% 1.0% 0.8% 0.7% 0.6% 0.5%
Upper levels N/A n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
Basement level WH = 9’ 5.5% 4.6% 4.1% 3.7% 3.5% 3.0% 2.5% 2.0% 1.5% 1.3% 1.1% 1.0%
NOTE: Ground floor and upper floors must be of the same structure type, but may have different exterior types
Building Structural Shell Type 5:
Pre-cast concrete tilt-up walls,
metal joists--PAGE 2
Structure type 5 has precast concrete
perimeter wall panels that are cast on site
and tilted into place
Included:
Site Prep
Excavation
Concrete Footings
Foundation
Reinf. Conc. Slab Flr.
Roof Structure
Roof Cover
Ext. Walls w/ Cladding
Excluded:
Site Value
Sprinklers
Elevators
Interior Finish
Att. Ext. Improvements
Yard Improvements
Other Ext. Improvements
PUB-126 (R-01/20)
Page 18 of 82
Building Structural Shell Type 6:
Engineered wood post frame
buildings--PAGE 1
Structure type 6 buildings are engineered
wood post frame buildings that were
previously called pole buildings
Included:
Site Prep
Excavation
Concrete Footings
Foundation
Reinf. Conc. Slab Flr.
Roof Structure
Roof Cover
Ext. Walls w/ Cladding
Excluded:
Site Value
Sprinklers
Elevators
Interior Finish
Att. Ext. Improvements
Yard Improvements
Other Ext. Improvements
Basement floor size: 2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Length < 2x width 41.50 33.71 30.45 28.41 26.99 24.98 22.79 21.25 19.57 18.84 18.38 18.09
Length > 2 < 4x width 44.91 36.41 32.55 30.21 28.65 26.29 23.85 22.11 20.16 19.29 18.79 18.45
Length > 4x width 50.32 40.03 35.56 32.91 31.07 28.22 25.32 23.29 20.99 19.98 19.38 18.98
Ground floor size: 2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Exterior type Table 1 Length less than 2x width
Vinyl/ T-1-11/ metal 28.24 24.51 22.95 21.97 21.29 20.33 19.28 18.54 17.74 17.39 17.17 17.03
Aluminum/ pine 30.45 26.06 24.21 23.07 22.27 21.13 19.90 19.03 18.08 17.67 17.41 17.25
Cedar/ EIFS < 2”/ resin 34.46 28.87 26.52 25.06 24.04 22.59 21.02 19.91 18.71 18.18 17.85 17.64
EIFS > 2” thick 39.66 32.51 29.51 27.64 26.33 24.49 22.48 21.06 19.52 18.85 18.43 18.16
Exterior type Table 2 Length from 2 to less than 4x width
Vinyl/ T-1-11/ metal 29.88 25.81 23.95 22.84 22.09 20.95 19.78 18.95 18.02 17.60 17.36 17.20
Aluminum/ pine 32.38 27.58 25.40 24.08 23.20 21.87 20.49 19.51 18.41 17.92 17.64 17.45
Cedar/ EIFS < 2”/ resin 36.92 30.81 28.03 26.35 25.23 23.53 21.78 20.53 19.13 18.51 18.14 17.90
EIFS > 2” thick 42.80 34.99 31.44 29.29 27.86 25.69 23.45 21.85 20.06 19.26 18.80 18.49
Exterior type Table 3 Length more than 4x width
Vinyl/ T-1-11/ metal 32.47 27.54 25.40 24.13 23.25 21.88 20.49 19.52 18.41 17.93 17.65 17.45
Aluminum/ pine 35.42 29.62 27.10 25.60 24.57 22.96 21.32 20.18 18.88 18.31 17.98 17.75
Cedar/ EIFS < 2”/ resin 40.80 33.40 30.20 28.29 26.97 24.92 22.84 21.38 19.72 19.01 18.57 18.28
EIFS > 2” thick 47.76 38.31 34.20 31.77 30.08 27.47 24.80 22.93 20.82 19.90 19.35 18.97
PUB-126 (R-01/20)
Page 19 of 82
Upper floor size: 2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Exterior type Table 1 Length less than 2x width
Vinyl/ T-1-11/ metal 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26
Aluminum/ pine 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26
Cedar/ EIFS < 2”/ resin 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26
EIFS > 2” thick 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26
Exterior type Table 2 Length from 2 to less than 4x width
Vinyl/ T-1-11/ metal 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26
Aluminum/ pine 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26
Cedar/ EIFS < 2”/ resin 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26
EIFS > 2” thick 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26
Exterior type Table 3 Length more than 4x width
Vinyl/ T-1-11/ metal 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26
Aluminum/ pine 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26
Cedar/ EIFS < 2”/ resin 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26
EIFS > 2” thick 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26 9.26
Wall ht adj +/- per 1 ft 2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Ground to Eave Ht = 20’ 2.4% 2.0% 1.7% 1.6% 1.5% 1.3% 1.1% 0.9% 0.7% 0.6% 0.5% 0.4%
Upper floor levels N/A n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
Basement level WH = 9’ 6.9% 6.0% 5.4% 5.1% 4.7% 4.2% 3.6% 3.0% 2.4% 2.0% 1.7% 1.6%
NOTE: Ground floor and upper floors must be of the same structure type, but may have different exterior types
Building Structural Shell Type 6:
Engineered wood post frame
buildings--PAGE 2
Structure type 6 buildings are engineered
wood post frame buildings that were
previously called pole buildings
Included:
Site Prep
Excavation
Concrete Footings
Foundation
Reinf. Conc. Slab Flr.
Roof Structure
Roof Cover
Ext. Walls w/ Cladding
Excluded:
Site Value
Sprinklers
Elevators
Interior Finish
Att. Ext. Improvements
Yard Improvements
Other Ext. Improvements
PUB-126 (R-01/20)
Page 20 of 82
Basement floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Length < 2x width 41.50 33.71 30.45 28.41 26.99 24.98 22.79 21.25 19.57 18.84 18.38 18.09
Length > 2 < 4x width 44.91 36.41 32.55 30.21 28.65 26.29 23.85 22.11 20.16 19.29 18.79 18.45
Length > 4x width 50.32 40.03 35.56 32.91 31.07 28.22 25.32 23.29 20.99 19.98 19.38 18.98
Ground floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Exterior type Table 1 Length less than 2x width
Vinyl/ T-1-11/ metal 38.64 31.60 28.65 26.81 25.53 23.71 21.73 20.34 18.82 18.16 17.74 17.48
Aluminum/ pine 40.83 33.14 29.91 27.90 26.50 24.51 22.35 20.82 19.17 18.44 17.99 17.70
Cedar/ EIFS < 2”/ resin 44.81 35.92 32.19 29.87 28.25 25.96 23.46 21.70 19.79 18.95 18.43 18.09
EIFS > 2” thick 49.96 39.53 35.15 32.43 30.53 27.83 24.90 22.84 20.59 19.61 18.99 18.61
Exterior type Table 2 Length from 2 to less than 4x width
Vinyl/ T-1-11/ metal 41.73 34.05 30.55 28.44 27.03 24.89 22.69 21.12 19.35 18.57 18.11 17.81
Aluminum/ pine 44.21 35.81 31.99 29.68 28.13 25.80 23.39 21.67 19.75 18.89 18.39 18.06
Cedar/ EIFS < 2”/ resin 48.71 39.01 34.59 31.93 30.14 27.45 24.66 22.68 20.46 19.47 18.89 18.51
EIFS > 2” thick 54.53 43.15 37.97 34.84 32.75 29.58 26.32 23.99 21.38 20.22 19.54 19.09
Exterior type Table 3 Length more than 4x width
Vinyl/ T-1-11/ metal 46.62 37.31 33.27 30.88 29.21 26.64 24.02 22.18 20.10 19.20 18.65 18.28
Aluminum/ pine 49.55 39.38 34.96 32.34 30.53 27.71 24.84 22.84 20.56 19.57 18.98 18.58
Cedar/ EIFS < 2”/ resin 54.87 43.13 38.03 35.00 32.91 29.66 26.35 24.03 21.40 20.26 19.57 19.11
EIFS > 2” thick 61.77 47.99 42.01 38.45 35.99 32.18 28.29 25.57 22.48 21.14 20.34 19.79
Building Structural Shell Type 7:
Pre-engineered steel frame
buildings--PAGE 1
Structure type 7 buildings are
pre-engineered and prefabricated with
transverse rigid steel or light steel beam/
column frames
Included:
Site Prep
Excavation
Concrete Footings
Foundation
Reinf. Conc. Slab Flr.
Roof Structure
Roof Cover
Ext. Walls w/ Cladding
Excluded:
Site Value
Sprinklers
Elevators
Interior Finish
Att. Ext. Improvements
Yard Improvements
Other Ext. Improvements
PUB-126 (R-01/20)
Page 21 of 82
Upper floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Exterior type Table 1 Length less than 2x width
Vinyl/ T-1-11/ metal 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90
Aluminum/ pine 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90
Cedar/ EIFS < 2”/ resin 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90
EIFS > 2” thick 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90
Exterior type Table 2 Length from 2 to less than 4x width
Vinyl/ T-1-11/ metal 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90
Aluminum/ pine 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90
Cedar/ EIFS < 2”/ resin 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90
EIFS > 2” thick 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90
Exterior type Table 3 Length more than 4x width
Vinyl/ T-1-11/ metal 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90
Aluminum/ pine 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90
Cedar/ EIFS < 2”/ resin 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90
EIFS > 2” thick 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90 21.90
Floor ht adj +/- per 1 ft
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Ground to Eave Ht = 20’ 2.5% 2.2% 2.0% 1.8% 1.7% 1.5% 1.3% 1.1% 0.8% 0.7% 0.6% 0.6%
Upper floor levels N/A n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
Basement level WH = 9’ 6.9% 6.0% 5.4% 5.1% 4.7% 4.2% 3.6% 3.0% 2.4% 2.0% 1.7% 1.6%
NOTE: Ground floor and upper floors must be of the same structure type, but may have different exterior types
Building Structural Shell Type 7:
Pre-engineered steel frame
buildings--PAGE 2
Structure type 7 buildings are
pre-engineered and prefabricated with
transverse rigid steel or light steel beam/
column frames
Included:
Site Prep
Excavation
Concrete Footings
Foundation
Reinf. Conc. Slab Flr.
Roof Structure
Roof Cover
Ext. Walls w/ Cladding
Excluded:
Site Value
Sprinklers
Elevators
Interior Finish
Att. Ext. Improvements
Yard Improvements
Other Ext. Improvements
PUB-126 (R-01/20)
Page 22 of 82
Basement floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Length < 2x width 92.73 83.52 79.65 77.24 75.56 73.18 70.59 68.77 66.78 65.91 65.37 65.02
Length > 2 < 4x width 96.78 86.72 82.14 79.37 77.52 74.73 71.84 69.78 67.48 66.45 65.85 65.45
Length > 4x width 103.18 90.99 85.71 82.56 80.39 77.02 73.58 71.18 68.45 67.27 66.56 66.07
Ground floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Exterior type Table 1 Length less than 2x width
Steel/ Alum 84.85 77.99 75.12 73.33 72.08 70.31 68.38 67.02 65.55 64.90 64.50 64.24
EIFS 91.22 82.45 78.78 76.49 74.89 72.63 70.16 68.43 66.54 65.72 65.20 64.87
Brick veneer 91.60 82.72 79.00 76.68 75.06 72.77 70.27 68.52 66.60 65.77 65.24 64.91
Glass curtain wall 128.21 108.37 100.04 94.86 91.24 86.11 80.53 76.60 72.33 70.45 69.29 68.55
Stone veneer 170.81 138.20 124.52 116.01 110.05 101.63 92.46 86.01 78.99 75.91 73.99 72.78
Exterior type Table 2 Length from 2 to less than 4x width
Steel/ Alum 87.86 80.37 76.97 74.91 73.54 71.46 69.31 67.78 66.06 65.30 64.85 64.56
EIFS 95.06 85.50 81.14 78.52 76.76 74.10 71.35 69.40 67.20 66.23 65.66 65.28
Brick veneer 95.50 85.81 81.39 78.73 76.95 74.26 71.47 69.50 67.27 66.28 65.71 65.32
Glass curtain wall 136.92 115.26 105.39 99.44 95.46 89.44 83.22 78.79 73.82 71.61 70.32 69.46
Stone veneer 185.11 149.52 133.31 123.54 117.00 107.10 96.88 89.61 81.45 77.81 75.69 74.28
Exterior type Table 3 Length more than 4x width
Steel/ Alum 92.61 83.55 79.62 77.29 75.67 73.16 70.61 68.82 66.79 65.91 65.38 65.02
EIFS 101.14 89.56 84.53 81.55 79.48 76.28 73.01 70.72 68.13 67.01 66.33 65.87
Brick veneer 101.66 89.92 84.83 81.81 79.71 76.47 73.16 70.84 68.21 67.07 66.39 65.92
Glass curtain wall 150.70 124.46 113.08 106.31 101.63 94.38 86.98 81.80 75.93 73.38 71.84 70.81
Stone veneer 207.75 164.65 145.94 134.83 127.13 115.21 103.06 94.55 84.90 80.71 78.19 76.49
Building Structural Shell Type 8:
Structural steel frame with fire
resistant coatings--PAGE 1
Structure type 8 buildings have a frame
assembly of heavy steel beams and
steel columns coated with fire-resistant
materials
Included:
Site Prep
Excavation
Concrete Footings
Foundation
Reinf. Conc. Slab Flr.
Roof Structure
Roof Cover
Ext. Walls w/ Cladding
Excluded:
Site Value
Sprinklers
Elevators
Interior Finish
Att. Ext. Improvements
Yard Improvements
Other Ext. Improvements
PUB-126 (R-01/20)
Page 23 of 82
Upper floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Exterior type Table 1 Length less than 2x width
Steel/ Alum 60.91 57.80 56.50 55.69 55.13 54.32 53.45 52.84 52.17 51.88 51.69 51.58
EIFS 66.43 61.68 59.68 58.44 57.57 56.34 55.00 54.06 53.03 52.58 52.30 52.13
Brick veneer 66.77 61.91 59.87 58.60 57.72 56.46 55.09 54.13 53.09 52.63 52.34 52.16
Glass curtain wall 98.53 84.16 78.13 74.37 71.75 68.03 63.99 61.15 58.05 56.70 55.85 55.31
Stone veneer 135.49 110.04 99.37 92.72 88.08 81.50 74.35 69.31 63.84 61.43 59.93 58.98
Exterior type Table 2 Length from 2 to less than 4x width
Steel/ Alum 62.27 58.88 57.34 56.41 55.79 54.84 53.87 53.18 52.40 52.06 51.86 51.72
EIFS 68.52 63.33 60.96 59.54 58.58 57.14 55.65 54.58 53.39 52.86 52.55 52.35
Brick veneer 68.90 63.60 61.18 59.72 58.75 57.27 55.75 54.67 53.45 52.91 52.59 52.38
Glass curtain wall 104.84 89.15 82.00 77.70 74.81 70.45 65.94 62.74 59.14 57.53 56.60 55.98
Stone veneer 146.66 118.88 106.23 98.60 93.50 85.77 77.80 72.12 65.75 62.91 61.26 60.16
Exterior type Table 3 Length more than 4x width
Steel/ Alum 64.42 60.32 58.54 57.48 56.75 55.62 54.46 53.65 52.73 52.33 52.09 51.93
EIFS 71.83 65.54 62.81 61.18 60.06 58.32 56.55 55.30 53.90 53.29 52.92 52.67
Brick veneer 72.27 65.85 63.06 61.41 60.26 58.48 56.67 55.40 53.97 53.34 52.97 52.71
Glass curtain wall 114.82 95.82 87.57 82.67 79.28 74.02 68.66 64.91 60.66 58.81 57.70 56.95
Stone veneer 164.32 130.68 116.08 107.41 101.40 92.10 82.61 75.98 68.45 65.18 63.21 61.88
Wall ht adj +/- per 1 ft
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Ground level WH = 14’ 2.3% 1.9% 1.6% 1.5% 1.4% 1.2% 1.0% 0.8% 0.6% 0.5% 0.4% 0.4%
Upper levels WH = 12’ 3.3% 2.6% 2.2% 2.0% 1.8% 1.6% 1.3% 1.0% 0.8% 0.6% 0.5% 0.5%
Basement level WH = 9’ 3.3% 2.6% 2.2% 2.0% 1.8% 1.5% 1.2% 1.0% 0.7% 0.6% 0.5% 0.5%
NOTE: Ground floor and upper floors must be of the same structure type, but may have different exterior types
Building Structural Shell Type 8:
Structural steel frame with fire
resistant coatings--PAGE 2
Structure type 8 buildings have a frame
assembly of heavy steel beams and
steel columns coated with fire-resistant
materials
Included:
Site Prep
Excavation
Concrete Footings
Foundation
Reinf. Conc. Slab Flr.
Roof Structure
Roof Cover
Ext. Walls w/ Cladding
Excluded:
Site Value
Sprinklers
Elevators
Interior Finish
Att. Ext. Improvements
Yard Improvements
Other Ext. Improvements
PUB-126 (R-01/20)
Page 24 of 82
Building Structural Shell Type 9:
Steel reinforced concrete frame,
nearly fireproof--PAGE 1
Structure type 9 buildings consist of a
frame assembly of highly fire resistant
cast-in-place concrete beams and columns
Included:
Site Prep
Excavation
Concrete Footings
Foundation
Reinf. Conc. Slab Flr.
Roof Structure
Roof Cover
Ext. Walls w/ Cladding
Excluded:
Site Value
Sprinklers
Elevators
Interior Finish
Att. Ext. Improvements
Yard Improvements
Other Ext. Improvements
Basement floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Length < 2x width 92.73 83.52 79.65 77.24 75.56 73.18 70.59 68.77 66.78 65.91 65.37 65.02
Length > 2 < 4x width 96.78 86.72 82.14 79.37 77.52 74.73 71.84 69.78 67.48 66.45 65.85 65.45
Length > 4x width 103.18 90.99 85.71 82.56 80.39 77.02 73.58 71.18 68.45 67.27 66.56 66.07
Ground floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Exterior type Table 1 Length less than 2x width
Steel/ Alum 106.63 99.77 96.90 95.11 93.86 92.09 90.16 88.80 87.33 86.68 86.28 86.02
EIFS 113.00 104.23 100.56 98.27 96.67 94.41 91.94 90.21 88.32 87.50 86.98 86.65
Brick veneer 113.38 104.50 100.78 98.46 96.84 94.55 92.05 90.30 88.38 87.55 87.02 86.69
Glass curtain wall 149.99 130.15 121.82 116.64 113.02 107.89 102.31 98.38 94.11 92.23 91.07 90.33
Stone veneer 192.59 159.98 146.30 137.79 131.83 123.41 114.24 107.79 100.77 97.69 95.77 94.56
Exterior type Table 2 Length from 2 to less than 4x width
Steel/ Alum 109.64 102.15 98.75 96.69 95.32 93.24 91.09 89.56 87.84 87.08 86.63 86.34
EIFS 116.84 107.28 102.92 100.30 98.54 95.88 93.13 91.18 88.98 88.01 87.44 87.06
Brick veneer 117.28 107.59 103.17 100.51 98.73 96.04 93.25 91.28 89.05 88.06 87.49 87.10
Glass curtain wall 158.70 137.04 127.17 121.22 117.24 111.22 105.00 100.57 95.60 93.39 92.10 91.24
Stone veneer 206.89 171.30 155.09 145.32 138.78 128.88 118.66 111.39 103.23 99.59 97.47 96.06
Exterior type Table 3 Length more than 4x width
Steel/ Alum 114.39 105.33 101.40 99.07 97.45 94.94 92.39 90.60 88.57 87.69 87.16 86.80
EIFS 122.92 111.34 106.31 103.33 101.26 98.06 94.79 92.50 89.91 88.79 88.11 87.65
Brick veneer 123.44 111.70 106.61 103.59 101.49 98.25 94.94 92.62 89.99 88.85 88.17 87.70
Glass curtain wall 172.48 146.24 134.86 128.09 123.41 116.16 108.76 103.58 97.71 95.16 93.62 92.59
Stone veneer 229.53 186.43 167.72 156.61 148.91 136.99 124.84 116.33 106.68 102.49 99.97 98.27
PUB-126 (R-01/20)
Page 25 of 82
Building Structural Shell Type 9:
Steel reinforced concrete frame,
nearly fireproof--PAGE 2
Structure type 9 buildings consist of a
frame assembly of highly fire resistant
cast-in-place concrete beams and columns
Included:
Site Prep
Excavation
Concrete Footings
Foundation
Reinf. Conc. Slab Flr.
Roof Structure
Roof Cover
Ext. Walls w/ Cladding
Excluded:
Site Value
Sprinklers
Elevators
Interior Finish
Att. Ext. Improvements
Yard Improvements
Other Ext. Improvements
Upper floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Exterior type Table 1 Length less than 2x width
Steel/ Alum 80.05 76.94 75.64 74.83 74.27 73.46 72.59 71.98 71.31 71.02 70.83 70.72
EIFS 85.57 80.82 78.82 77.58 76.71 75.48 74.14 73.20 72.17 71.72 71.44 71.27
Brick veneer 85.91 81.05 79.01 77.74 76.86 75.60 74.23 73.27 72.23 71.77 71.48 71.30
Glass curtain wall 117.67 103.30 97.27 93.51 90.89 87.17 83.13 80.29 77.19 75.84 74.99 74.45
Stone veneer 154.63 129.18 118.51 111.86 107.22 100.64 93.49 88.45 82.98 80.57 79.07 78.12
Exterior type Table 2 Length from 2 to less than 4x width
Steel/ Alum 81.41 78.02 76.48 75.55 74.93 73.98 73.01 72.32 71.54 71.20 71.00 70.86
EIFS 87.66 82.47 80.10 78.68 77.72 76.28 74.79 73.72 72.53 72.00 71.69 71.49
Brick veneer 88.04 82.74 80.32 78.86 77.89 76.41 74.89 73.81 72.59 72.05 71.73 71.52
Glass curtain wall 123.98 108.29 101.14 96.84 93.95 89.59 85.08 81.88 78.28 76.67 75.74 75.12
Stone veneer 165.80 138.02 125.37 117.74 112.64 104.91 96.94 91.26 84.89 82.05 80.40 79.30
Exterior type Table 3 Length more than 4x width
Steel/ Alum 83.56 79.46 77.68 76.62 75.89 74.76 73.60 72.79 71.87 71.47 71.23 71.07
EIFS 90.97 84.68 81.95 80.32 79.20 77.46 75.69 74.44 73.04 72.43 72.06 71.81
Brick veneer 91.41 84.99 82.20 80.55 79.40 77.62 75.81 74.54 73.11 72.48 72.11 71.85
Glass curtain wall 133.96 114.96 106.71 101.81 98.42 93.16 87.80 84.05 79.80 77.95 76.84 76.09
Stone veneer 183.46 149.82 135.22 126.55 120.54 111.24 101.75 95.12 87.59 84.32 82.35 81.02
Floor ht adj +/- per 1 ft
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Ground level WH = 14’ 2.3% 1.9% 1.6% 1.5% 1.4% 1.2% 1.0% 0.8% 0.6% 0.5% 0.4% 0.4%
Upper levels WH = 12’ 3.3% 2.6% 2.2% 2.0% 1.8% 1.6% 1.3% 1.0% 0.8% 0.6% 0.5% 0.5%
Basement level WH = 9’ 3.3% 2.6% 2.2% 2.0% 1.8% 1.5% 1.2% 1.0% 0.7% 0.6% 0.5% 0.5%
NOTE: Ground floor and upper floors must be of the same structure type, but may have different exterior types
PUB-126 (R-01/20)
Page 26 of 82
Basement floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Party wall on one long side of building
Length less that 2x width 0.847 0.867 0.876 0.884 0.891 0.899 0.914 0.926 0.941 0.949 0.954 0.958
Length from 2 to 4x width 0.856 0.875 0.884 0.891 0.896 0.894 0.918 0.929 0.943 0.951 0.956 0.959
Length more than 4x width 0.874 0.886 0.893 0.899 0.904 0.912 0.923 0.933 0.946 0.953 0.958 0.961
Party walls on both long sides of building
Length less that 2x width 0.764 0.797 0.810 0.822 0.834 0.845 0.869 0.887 0.911 0.922 0.931 0.936
Length from 2 to 4x width 0.648 0.673 0.700 0.719 0.731 0.756 0.784 0.811 0.850 0.873 0.885 0.894
Length more than 4x width 0.558 0.598 0.625 0.644 0.658 0.692 0.729 0.761 0.811 0.836 0.852 0.865
Party wall on one shorter side of building
Length less that 2x width 0.881 0.893 0.902 0.908 0.912 0.921 0.931 0.940 0.952 0.959 0.963 0.966
Length from 2 to 4x width 0.896 0.906 0.913 0.917 0.921 0.928 0.937 0.945 0.956 0.962 0.965 0.968
Length more than 4x width 0.976 0.979 0.981 0.982 0.983 0.984 0.986 0.988 0.990 0.992 0.992 0.993
Party walls on both shorter sides of building
Length less that 2x width 0.833 0.850 0.863 0.870 0.875 0.889 0.903 0.915 0.933 0.942 0.948 0.953
Length from 2 to 4x width 0.787 0.801 0.819 0.828 0.835 0.852 0.868 0.884 0.908 0.922 0.929 0.935
Length more than 4x width 0.762 0.783 0.801 0.810 0.816 0.835 0.855 0.871 0.899 0.912 0.921 0.928
A party wall is a building exterior perimeter wall that is a common wall between two buildings. Because the cost of the wall is shared between the
two buildings, an adjustment is needed to recognize the lower cost for each building that shares the party wall.
Because the building structural shell cost schedule square foot rates vary depending upon the shape of the building relative to its length and width,
the party wall adjustment factors will also vary depending on the building shape. Hence, the party wall adjustment schedule takes into account
the size of the building, the floor level (ground, upper, or basement), and the shape of the building (length less than 2x width, length from 2x to 4x
width, and length more than 4x width), as well as whether the party wall is the longer wall (length) or the shorter wall (width). Remember that the
ground floor perimeter wall includes the cost of the foundation and is therefore more costly, which explains the difference in factor rates between
the floors even when the shape is the same.
There is one schedule for all basement party wall adjustments and two schedules for ground floor and upper floor party wall adjustments,
depending on building structure type. Because of their similarity, structure types 2, 6, and 7 are in one schedule, and structure types 3, 4, 5, 8, and
9 are in a separate schedule. Apply the indicated adjustment factor to the computed building shell structure cost before adding the finish cost.
Party wall adjustments
For All Building Structural Shell Types - Party Wall Basement Factors
PUB-126 (R-01/20)
Page 27 of 82
Building Structural Shell Types 2, 6, and 7 - Party Wall Ground Floor and Upper Floors Factors
Ground floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Party wall on one long side of building
Length less that 2x width 0.923 0.937 0.942 0.947 0.951 0.955 0.964 0.970 0.977 0.980 0.983 0.984
Length from 2 to 4x width 0.904 0.916 0.924 0.930 0.935 0.942 0.950 0.958 0.968 0.973 0.976 0.978
Length more than 4x width 0.888 0.902 0.909 0.916 0.920 0.929 0.939 0.948 0.959 0.965 0.969 0.972
Party walls on both long sides of building
Length less that 2x width 0.845 0.874 0.885 0.894 0.903 0.911 0.927 0.939 0.953 0.960 0.965 0.968
Length from 2 to 4x width 0.736 0.762 0.787 0.804 0.815 0.837 0.859 0.880 0.908 0.924 0.932 0.938
Length more than 4x width 0.607 0.653 0.682 0.702 0.717 0.749 0.785 0.814 0.857 0.878 0.890 0.900
Party wall on one shorter side of building
Length less that 2x width 0.955 0.961 0.965 0.968 0.969 0.974 0.977 0.981 0.985 0.988 0.989 0.990
Length from 2 to 4x width 0.970 0.974 0.977 0.978 0.980 0.982 0.985 0.987 0.990 0.991 0.992 0.993
Length more than 4x width 0.979 0.982 0.984 0.985 0.986 0.987 0.989 0.991 0.993 0.994 0.994 0.995
Party walls on both shorter sides of building
Length less that 2x width 0.910 0.921 0.931 0.935 0.938 0.947 0.954 0.961 0.970 0.975 0.978 0.980
Length from 2 to 4x width 0.867 0.878 0.893 0.900 0.905 0.918 0.928 0.938 0.953 0.961 0.965 0.968
Length more than 4x width 0.789 0.813 0.831 0.841 0.847 0.866 0.885 0.900 0.923 0.935 0.941 0.947
Upper floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Party wall on one long side of building
Length less that 2x width 0.947 0.960 0.964 0.968 0.971 0.974 0.980 0.984 0.988 0.990 0.991 0.992
Length from 2 to 4x width 0.934 0.945 0.952 0.957 0.961 0.966 0.972 0.977 0.983 0.986 0.988 0.989
Length more than 4x width 0.920 0.934 0.941 0.947 0.950 0.957 0.965 0.971 0.978 0.982 0.984 0.985
Party walls on both long sides of building
Length less that 2x width 0.895 0.920 0.929 0.936 0.943 0.949 0.959 0.967 0.976 0.979 0.982 0.984
Length from 2 to 4x width 0.817 0.844 0.866 0.880 0.888 0.904 0.920 0.934 0.951 0.960 0.965 0.968
Length more than 4x width 0.718 0.767 0.793 0.811 0.824 0.849 0.875 0.896 0.923 0.935 0.943 0.949
Party wall on one shorter side of building
Length less that 2x width 0.969 0.975 0.979 0.980 0.982 0.985 0.987 0.989 0.992 0.994 0.994 0.995
Length from 2 to 4x width 0.979 0.983 0.985 0.987 0.988 0.989 0.991 0.993 0.995 0.995 0.996 0.996
Length more than 4x width 0.985 0.988 0.989 0.990 0.991 0.992 0.994 0.995 0.996 0.997 0.997 0.997
Party walls on both shorter sides of building
Length less that 2x width 0.939 0.950 0.957 0.961 0.963 0.970 0.975 0.979 0.985 0.987 0.989 0.990
Length from 2 to 4x width 0.908 0.921 0.932 0.939 0.943 0.952 0.959 0.966 0.975 0.980 0.982 0.984
Length more than 4x width 0.849 0.874 0.890 0.899 0.905 0.919 0.933 0.944 0.959 0.965 0.969 0.973
PUB-126 (R-01/20)
Page 28 of 82
Building Structural Shell Types 3, 4, 5, 8 and 9 - Party Wall Ground Floor and Upper Floors Factors
Ground floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Party wall on one long side of building
Length less that 2x width 0.852 0.875 0.885 0.893 0.901 0.910 0.925 0.937 0.951 0.958 0.963 0.966
Length from 2 to 4x width 0.832 0.851 0.864 0.874 0.881 0.893 0.908 0.922 0.939 0.948 0.954 0.958
Length more than 4x width 0.812 0.833 0.845 0.855 0.862 0.876 0.893 0.907 0.927 0.938 0.944 0.949
Party walls on both long sides of building
Length less that 2x width 0.779 0.814 0.829 0.842 0.854 0.866 0.889 0.906 0.927 0.938 0.945 0.949
Length from 2 to 4x width 0.673 0.704 0.732 0.752 0.765 0.790 0.818 0.844 0.880 0.899 0.909 0.917
Length more than 4x width 0.550 0.597 0.628 0.650 0.666 0.702 0.741 0.775 0.825 0.849 0.865 0.877
Party wall on one shorter side of building
Length less that 2x width 0.808 0.833 0.848 0.859 0.867 0.882 0.900 0.915 0.934 0.944 0.950 0.955
Length from 2 to 4x width 0.813 0.836 0.850 0.860 0.868 0.882 0.899 0.913 0.933 0.942 0.949 0.953
Length more than 4x width 0.812 0.833 0.846 0.855 0.863 0.876 0.893 0.907 0.927 0.937 0.944 0.949
Party walls on both shorter sides of building
Length less that 2x width 0.771 0.800 0.820 0.832 0.841 0.860 0.880 0.898 0.921 0.933 0.941 0.946
Length from 2 to 4x width 0.731 0.757 0.781 0.795 0.806 0.828 0.851 0.872 0.901 0.916 0.925 0.932
Length more than 4x width 0.659 0.696 0.721 0.737 0.748 0.775 0.805 0.830 0.868 0.886 0.898 0.907
Upper floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000 40,000 80,000 120,000 160,000 200,000
Party wall on one long side of building
Length less that 2x width 0.818 0.842 0.853 0.863 0.872 0.882 0.900 0.914 0.933 0.942 0.948 0.952
Length from 2 to 4x width 0.797 0.818 0.832 0.842 0.851 0.864 0.882 0.897 0.919 0.931 0.938 0.943
Length more than 4x width 0.778 0.800 0.812 0.823 0.831 0.846 0.865 0.881 0.905 0.918 0.926 0.932
Party walls on both long sides of building
Length less that 2x width 0.745 0.782 0.797 0.811 0.824 0.838 0.863 0.883 0.908 0.921 0.930 0.935
Length from 2 to 4x width 0.641 0.671 0.700 0.720 0.734 0.760 0.790 0.817 0.857 0.879 0.891 0.900
Length more than 4x width 0.520 0.566 0.596 0.618 0.634 0.670 0.711 0.746 0.799 0.826 0.843 0.857
Party wall on one shorter side of building
Length less that 2x width 0.848 0.865 0.876 0.883 0.889 0.900 0.914 0.926 0.942 0.950 0.955 0.959
Length from 2 to 4x width 0.856 0.872 0.881 0.887 0.893 0.903 0.916 0.926 0.941 0.950 0.955 0.958
Length more than 4x width 0.862 0.875 0.883 0.889 0.894 0.903 0.914 0.925 0.940 0.947 0.953 0.956
Party walls on both shorter sides of building
Length less that 2x width 0.806 0.827 0.842 0.852 0.858 0.874 0.891 0.905 0.926 0.937 0.943 0.949
Length from 2 to 4x width 0.763 0.782 0.802 0.813 0.822 0.840 0.860 0.877 0.904 0.918 0.926 0.933
Length more than 4x width 0.687 0.716 0.738 0.751 0.760 0.784 0.810 0.833 0.868 0.886 0.897 0.906
PUB-126 (R-01/20)
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Section B: Interior Finish Schedules
Building Use Types, Finish Descriptions, and Costs
Page
Office
30 General
30 Industrial
30 Medical
Retail
31 Auto Car Wash
31 Auto Parking Garage
31 Auto Service Center
31 Auto Show Room
31 Branch Bank
32 Discount Store
32 Funeral Home
32 General
32 Mini Mart
33 Shopping Center
33 Supermarket
Restaurants
33 Fast Food
33 Table Service
34 Tavern/ Cocktail Lounge
Recreation
34 Bowling Alley
34 Country Club & other Clubhouse
34 Fitness, Health, Tennis, Handball
34 Skating Rink
34 Swimming facility
34 Theater
Page
Manufacturing & Industrial
35 Heavy Manufacturing
35 Industrial R & D
35 Light Manufacturing
Warehouse & Storage
36 Cold Storage Warehouse
36 Distribution Warehouse
36 Light Utility Storage
36 Light Warehouse
37 Mini Warehouse
37 Storage Warehouse
37 Truck Terminal/ Transit Warehouse
Multi-Unit & Human Care
38 Apartments/ Condos
38 Apartment/ Condo Garage
38 Day Care
38 General Hospital
39 Motel-Hotel Full service
39 Motel-Hotel Limited service
39 Nursing Home
39 Senior Housing
40 Appendix of Other Finishes
PUB-126 (R-01/20)
Page 30 of 82
The cost of the structural shell of the building is determined from the schedules
in Section A. Once the structural shell is complete, the interior finish cost can
be added from the finish rates in this section for numerous and varied uses
as well as multiple uses that might exist. Hence, this cost approach method
provides greater flexibility and precision by separately valuing the structural
shell, which has a more predictable and longer life, and the interior finishes,
which may have shorter lives, be refurbished frequently to a like-new condition,
and accommodate a wide range of uses. The finish costs in this Section B
reflect average quality construction, materials, and workmanship. Higher and
lower quality construction must have appropriate quality factors applied.
General Office Interior Finish
General office finish cost per square foot includes typical interior construction
and finish, insulation, heating, air conditioning, and typical lighting and
plumbing normally found in offices and similar uses. Typical plumbing includes
water heater and one fixture for every 1,300 square feet of floor space. The
shape and size adjustments have already been accounted for in the Section
A shell structure type cost. Not included in the interior finish cost are elevators
and sprinkler systems. Other features are to be priced from the subsidiary
schedules or the CIP schedules. Costs do not include site improvements such
as paving and storage buildings.
Industrial Office Interior Finish
Industrial office finish cost per square foot includes typical interior construction
and finish, insulation, heating, air conditioning, and typical lighting and plumb-
ing normally found in manufacturing facilities. The shape and size adjustments
have already been accounted for in the Section A shell structure type cost. Not
included in the interior finish cost are elevators and sprinkler systems. Other
features are to be priced from the subsidiary schedules or the CIP schedules.
Costs do not include site improvements such as paving, canopies, and storage
buildings.
Medical Office Interior Finish
Medical office finish cost per square foot includes typical interior construction
and finish, insulation, heating, air conditioning, and typical lighting and
plumbing normally found in medical, dental, and veterinary offices. Typical
plumbing includes one fixture every 400 square feet. The shape and size
adjustments have already been accounted for in the Section A shell structure
type cost. Not included in the interior finish cost are elevators and sprinkler
systems. Other features are to be priced from the subsidiary schedules or the
CIP schedules. Costs do not include site improvements such as paving and
canopies.
Section B: Interior Finish Schedules
Building Use Types, Finish Descriptions, and Costs
Add the
interior
finish
rates per
SF from
below for
the use(s)
inside the
building
$65.90
$60.94
$71.67
Office Interior Finish
PUB-126 (R-01/20)
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Automotive Car Wash Interior Finish
Base interior finish cost per square foot includes typical minimum interior
construction and finish, insulation, heating, adequate lighting and plumbing.
Not included in the base cost is air conditioning and sprinkler systems. The
shape and size adjustments have already been accounted for in the Section A
shell structure type cost. Other features are to be priced from the subsidiary
schedules or the CIP schedules. Costs do not include site improvements such
as paving and storage buildings.
Automotive Parking Garage Interior Finish
The shape and size adjustments for a parking structure have already been
accounted for in the Section A shell structure type cost, which must be either
structure type 8 or 9. The base square foot interior finish cost of parking
garages is minimal and only includes adequate lighting and electrical, parking
stripes, ramps, signage, and ventilation.
Automotive Service Center Interior Finish
Auto service center interior finish cost per square foot includes typical
minimum interior construction and finish, insulation, heating, adequate lighting
and minimal plumbing as normally found for auto service. Not included in
the base cost is air conditioning and sprinkler systems. The shape and size
adjustments have already been accounted for in the Section A shell structure
type cost. Other features are to be priced from the subsidiary schedules or the
CIP schedules. Costs do not include site improvements such as paving and
storage buildings.
Automotive Show Room Interior Finish
The base square foot interior finish cost includes typical interior construction
and finish, insulation, heating, air conditioning, and typical lighting and
plumbing normally found in showrooms. Typical lighting would include one
fixture per 800 square feet of floor area. The shape and size adjustments have
already been accounted for in the Section A shell structure type cost. Other
features are to be priced from the subsidiary schedules or the CIP schedules.
Not included are sprinkler systems and exterior improvements such as paving,
canopies, and signs.
Branch Bank Interior Finish
Small branch banks have become commonplace as commercial retail centers
have moved from traditional downtown districts to suburban areas. Branch
bank finish cost per square foot includes typical interior construction and finish,
insulation, heating, air conditioning, and typical lighting and plumbing normally
found in branch bank use. Typical plumbing would include one fixture for every
800 square feet of floor area. Additional items included in branch bank interior
finish include a 2-hour test, 32” vault door and frame, 24-hour automatic teller,
and a drive-up window. The shape and size adjustments have already been
accounted for in the Section A shell structure type cost. Not included in the
interior finish costs are elevators and sprinkler systems. Other features are to
be priced from the subsidiary schedules or the CIP schedules. Costs do not
include site improvements such as paving and canopies.
$26.29
$11.34
$41.31
$61.48
$106.85
Retail Interior Finish
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Discount Store Interior Finish
Discount store use cost per square foot includes typical minimum interior
construction and finish, insulation, heating, air conditioning, and typical lighting
and plumbing normally found in discount stores. Typical plumbing includes
a water heater and one fixture for every 4,000 square feet. Not included in
the costs are check-out counters or equipment such as scanners. The shape
and size adjustments have already been accounted for in the Section A
shell structure type cost. Not included in the interior finish cost are sprinkler
systems. Other features are to be priced from the subsidiary schedules or the
CIP schedules. Costs do not include site improvements such as paving and
storage buildings.
Funeral Home Interior Finish
Funeral home finish cost per square foot includes typical interior construction
and finish, insulation, heating, air conditioning, and typical lighting and
plumbing for the use. Typical plumbing includes about one fixture per 600
square feet of floor area. The shape and size adjustments have already been
accounted for in the Section A shell structure type cost. Not included in the
interior finish costs are elevators and sprinkler systems. Other features are to
be priced from the subsidiary schedules or the CIP schedules. Costs do not
include site improvements such as paving and storage buildings.
General Retail Store Interior Finish
Retail use cost per square foot includes typical interior construction and finish,
insulation, heating, air conditioning, and typical lighting and plumbing normally
found in retail uses. Typical plumbing consists of a water heater and one fixture
for every 800 square feet. The shape and size adjustments have already be
accounted for in the Section A shell structure type cost. Not included in the
interior finish costs are elevators and sprinkler systems. Other features are to
be priced from the subsidiary schedules or the CIP schedules. Costs do not
include site improvements such as paving and exterior lighting.
Mini-Mart Convenience Store Interior Finish
These are convenience stores with gasoline sales. The base square foot
interior finish cost includes typical interior construction and finish, insulation,
heating, air conditioning, and typical lighting and plumbing normally found
in convenience stores. Typical plumbing includes two rest rooms with
three fixtures each, a utility sink, and a water heater. The shape and size
adjustments have already been accounted for in the Section A shell structure
type cost. Other features are to be priced from the subsidiary schedules or the
CIP schedules. Not included are sprinkler systems, alarm systems, drive-up
windows, walk-in refrigerators/ freezers, and exterior improvements such as
paving and signs.
$32.42
$77.51
$44.46
$49.32
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Regional Shopping Centers Interior Finish
Retail use cost per square foot includes typical interior construction and
finish, insulation, heating, air conditioning, and typical lighting and plumbing
normally found in regional shopping center uses. Typical plumbing consists of
a water heater and one fixture for every 1,000 square feet. The shape and size
adjustments have already been accounted for in the Section A shell structure
type cost. Not included in the interior finish costs are elevators and sprinkler
systems. Other features are to be priced from the subsidiary schedules or
the CIP schedules. Costs do not include site improvements such as paving,
canopies, parking lot lighting, and storage buildings.
Supermarket Interior Finish
Supermarket use cost per square foot includes typical interior construction and
finish, insulation, heating, air conditioning, and typical lighting and plumbing
normally found in supermarkets. Typical plumbing consists of a water heater,
two public restrooms and one employee restroom, each with three fixtures. Not
included in the costs are refrigerated food cases, walk-in coolers or freezers,
or check-out counters or equipment such as scanners. The shape and size
adjustments have already been accounted for in the Section A shell structure
type cost. Not included in the interior finish costs are elevators and sprinkler
systems. Other features are to be priced from the subsidiary schedules or the
CIP schedules. Costs do not include site improvements such as paving and
canopies.
Fast Food Restaurant Interior Finish
The base square foot interior finish cost includes typical interior construction
and finish, insulation, heating, air conditioning, and typical lighting and
plumbing normally found in fast food restaurants. Typical plumbing includes
two rest rooms with three fixtures each, a utility sink, and a water heater. Also
included is a sprinkler system including an extra protection grease system over
deep fryers. The shape and size adjustments have already been accounted
for in the Section A shell structure type cost. Other features are to be priced
from the subsidiary schedules or the CIP schedules. Not included are drive-up
windows, walk-in refrigerators/ freezers, and exterior improvements such as
paving and canopies.
Table Service Restaurant Interior Finish
The base square foot interior finish cost includes typical interior construction
and finish, insulation, heating, air conditioning, and typical lighting and
plumbing normally found in most restaurants. Typical plumbing includes two
rest rooms with four fixtures each, a utility sink, food preparation sink, and a
water heater. Also included is a sprinkler system including an extra protection
grease and ventilation system in the cooking area. The shape and size
adjustments have already been accounted for in the Section A shell structure
type cost. Other features are to be priced from the subsidiary schedules or
the CIP schedules. Not included are drive-up windows, walk-in refrigerators/
freezers, and exterior improvements such as paving, canopies, and signs.
$54.84
$47.73
$86.60
$81.41
Restaurants Interior Finish
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Tavern/ Cocktail Lounge Interior Finish
The base square foot interior finish cost includes typical interior construction
and finish, insulation, heating, air conditioning, and typical lighting and plumbing
normally found in cocktail lounges and taverns that do not serve meals. Typical
plumbing would include two rest rooms with four fixtures each, a utility sink,
a bar sink and a water heater. The shape and size adjustments have already
been accounted for in the Section A shell structure type cost. Other features
are to be priced from the subsidiary schedules or the CIP schedules. Not
included are sprinkler systems and exterior improvements such as paving and
signs.
Bowling Alley Interior Finish
Country Club and Other Clubhouses Interior Finish
Country club and other clubhouse finish cost per square foot includes typical
interior construction and finish, insulation, heating, ventilation, air conditioning,
and typical lighting and plumbing that meets code. Typical plumbing would
include one fixture per 500 square feet of floor area. The shape and size
adjustments have already been accounted for in the Section A shell structure
type cost. Not included in the interior finish costs are elevators and sprinkler
systems. Other features are to be priced from the subsidiary schedules or the
CIP schedules. Costs do not include site improvements such as paving and
storage buildings.
Fitness, Health, Tennis, Handball Club Interior Finish
Indoor Swimming Facility Interior Finish
Skating Rink Interior Finish
Interior finish cost per square foot for the above recreational building types
includes typical interior construction and finish, insulation, heating, ventilation,
air conditioning, and typical lighting and plumbing that meets code. Typical
plumbing would include one fixture per 1,000 square feet of floor area. The
shape and size adjustments have already been accounted for in the Section A
shell structure type cost. Not included in the interior finish costs are elevators
and sprinkler systems. Other features are to be priced from the subsidiary
schedules or the CIP schedules. Costs do not include site improvements such
as paving and canopies.
Theater - Live & Cinema Interior Finish
Live and cinema theater interior finish cost per square foot includes typical
interior construction and finish, insulation, heating, ventilation, air conditioning,
and typical lighting and plumbing that meets code. Typical plumbing would
include one fixture per 600 square feet of floor area. The shape and size
adjustments have already be accounted for in the Section A shell structure
type cost. Not included in the interior finish costs are elevators and sprinkler
systems. Other features are to be priced from the subsidiary schedules or the
CIP schedules. Costs do not include site improvements such as paving and
canopies.
$60.68
$54.62
$67.32
$48.28
$69.86
$63.00
$62.43
Recreation Interior Finish
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Heavy Manufacturing Interior Finish
Interior finish cost per square foot for heavy manufacturing includes interior
construction that is more substantial than typical, with floor slab thickness
at least 50% greater than normal, minimal finish, insulation, heating, and
ventilation capable of handling large spaces, no air conditioning, heavy duty
electrical, adequate lighting and plumbing (with one standard plumbing fixture
per 1,000 square feet of floor area) that meets code that is typical for heavy
manufacturing use. Specialty plumbing must be priced from the plumbing
subsidiary schedule. The shape and size adjustments have already been
accounted for in the Section A shell structure type cost. Not included in the
interior finish cost are air conditioning, elevators, and sprinkler systems. An
allowance for office space is not included in the manufacturing interior finish
cost and should be priced using the separate industrial office finish use cost.
Other features are to be priced from the subsidiary schedules or the CIP
schedules. Costs do not include site improvements such as paving, exterior
lighting, and utility buildings.
Industrial Research & Development Interior Finish
Industrial research & development interior finish cost per square foot includes
specialized interior construction and finish, insulation, heating, ventilation,
air conditioning, specialized lighting and electrical, plumbing, and sprinkler
systems required for such facilities. The shape and size adjustments have
already been accounted for in the Section A shell structure type cost. Not
included in the interior finish cost are elevators. Other features are to be priced
from the subsidiary schedules or the CIP schedules. Costs do not include site
improvements such as paving, canopies, and storage buildings.
Light Manufacturing Interior Finish
Interior finish cost per square foot for light manufacturing includes interior
construction that is typical, with normal floor slab thickness, minimal finish,
insulation, heating, ventilation, with substantial electrical and adequate lighting
and plumbing. Typical plumbing would include one standard fixture per 1,000
square feet of floor area that meets code for typical light manufacturing use.
Specialty plumbing must be priced from the plumbing subsidiary schedule.
The shape and size adjustments have already been accounted for in the
Section A shell structure type cost. Not included in the interior finish costs
are air conditioning, elevators and sprinkler systems. An allowance for office
space is not included in the manufacturing interior finish costs and should
be priced using the separate industrial office finish use cost. Other features
are to be priced from the subsidiary schedules or the CIP schedules. Costs
do not include site improvements such as paving, exterior lighting, and utility
buildings.
$61.20
$108.60
$31.93
Manufacturing and Industrial Interior Finish
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Cold Storage Warehouse Interior Finish
The cold storage warehouse use finish has heavily insulated partitions for
refrigeration and a concrete slab floor that can carry heavy loads. It has
heavy duty electrical service for handling the refrigeration load, adequate
lighting, and good insulation with minimal heating and two plumbing fixtures
per 6,000 square feet of floor space. It typically has at least one overhead
door and loading dock for each 2,500 SF and adequate personnel doors. The
shape and size adjustments have already been accounted for in the Section
A shell structure type cost. An allowance for office space is not included in
the warehouse interior finish cost and should be priced using the separate
industrial office finish use cost. Not included in the interior finish costs are air
conditioning or sprinkler systems. These features, if present, are to be priced
from the subsidiary schedules or the CIP schedules.
Distribution Warehouse Interior Finish
The distribution warehouse use finish is adequate with partitions and a
concrete slab floor that can carry very heavy loads. It has adequate electric,
lighting, and insulation, heating and two plumbing fixtures per 10,000 square
feet of floor space. It typically has at least one overhead door and loading
dock for each 1,800 SF of floor space and adequate personnel doors. The
shape and size adjustments have already been accounted for in the Section
A shell structure type cost. An allowance for office space is not included in
the warehouse interior finish cost and should be priced using the separate
industrial office finish use cost. Not included in the interior finish costs are air
conditioning or sprinkler systems. These features, if present, are to be priced
from the subsidiary schedules or the CIP schedules.
Light Utility Storage Interior Finish
Light utility storage interior finish is nearly non-existent with only minimal
electric and lighting. It does not have the cost of partitions separating small
individual rental units or the overhead garage door that provides access to
rental units. It has one personnel door and one overhead door for each 4,000
SF of area, and has the typical interior finish of smaller utility storage buildings
having lower eave heights. The shape and size have already been accounted
for in the Section A shell structure type cost. Not included in the interior finish
costs are partitions, wall finish, insulation, any HVAC, plumbing, or sprinkler
systems. These features, if present, are to be priced from the subsidiary
schedules or the CIP schedules.
Light Warehouse Interior Finish
The light warehouse use finish is minimum with a concrete slab floor that
cannot carry very heavy loads, and has only minimal electric and lighting.
It typically has no more than one overhead door and loading dock for each
3,000 SF and minimal personnel doors. The shape and size adjustments have
already been accounted for in the Section A shell structure type cost. Not
included in the interior finish costs are partitions, wall finish, insulation, any
HVAC, plumbing, or sprinkler systems. These features, if present, are to be
priced from the subsidiary schedules or the CIP schedules.
$48.14
$32.05
$8.96
$18.52
Warehouse and Storage Interior Finish
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Page 37 of 82
Mini-Warehouse Storage Interior Finish
Mini-warehouse buildings contain rental units for the purpose of self-storage
by the renters. The finish is minimum with the main cost being the secure
partitions separating the small individual rental units and the overhead garage
door that provides access to each unit. The shape and size adjustments
have already been accounted for in the Section A shell structure type cost.
Not included in the interior finish costs are any HVAC, insulation, plumbing,
electrical, lighting, or sprinkler systems. These features, if present, are to be
priced from the subsidiary schedules or the CIP schedules.
Storage Warehouse Interior Finish
The storage warehouse use finish is adequate with some partitions and a
concrete slab floor that can carry very heavy loads. It has adequate electric,
lighting, and insulation with minimal heating and two plumbing fixtures per
10,000 square feet of floor space. It typically has at least one overhead door
and loading dock for each 2,500 SF of floor space and adequate personnel
doors. The shape and size adjustments have already been accounted for in
the Section A shell structure type cost. An allowance for office space is not
included in the warehouse interior finish cost and should be priced using the
separate industrial office finish use cost. Not included in the interior finish
costs are enhanced heating, air conditioning or sprinkler systems. These and
other features, if present, are to be priced from the subsidiary schedules or the
CIP schedules.
Truck Terminal/ Transit Warehouse Interior Finish
The truck terminal/ transit warehouse use finish is adequate with partitions
and a concrete slab floor that can carry very heavy loads. It has good electric,
lighting, insulation, heating and two plumbing fixtures per 8,000 square feet
of floor space. It typically has at least one large, powered overhead door and
an adjustable loading dock for each 1,000 SF of floor area and adequate
personnel doors. The shape and size adjustments have already been
accounted for in the Section A shell structure type cost. An allowance for office
space is not included in the warehouse interior finish costs and should be
priced using the separate industrial office finish use costs. Not included in the
interior finish costs are air conditioning or sprinkler systems. These features, if
present, are to be priced from the subsidiary schedules or the CIP schedules.
$16.00
$25.43
$43.47
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Page 38 of 82
Apartments/ Condos/ Multiple Residential Living Unit Interior Finish
The shape and size adjustments have already been accounted for in the
Section A shell structure type cost. Included in the finish cost per square foot
of multiple residential living units are average quality wall, ceiling, and floor
finishes, a typical amount for partitioning, heating, central air conditioning,
electrical and lighting, kitchen cabinets, and five plumbing fixtures per living
unit. The absence of any of these amenities requires a minus adjustment to the
RCN estimate. Likewise, additional features such as fireplaces, elevators, extra
plumbing fixtures, security systems, fire protection systems, etc. require a plus
adjustment to the RCN estimate. Costs do not include site improvements such
as paving, carports and storage buildings. Because smaller living units result
in more plumbing fixtures and kitchen cabinets for any building of a given size,
a unit size cost adjustment factor must be applied to the base finish rate per
square foot:
Unit Size 500 600 700 800 900 1,000 1,100 1,200 1,300 1,400 1,500
Factor 1.15 1.13 1.11 1.09 1.07 1.06 1.04 1.03 1.02 1.01 1.00
Apartment/ Condo Garage Interior Finish
New construction often includes built-in finished garages. The finish cost per
square foot includes typical interior construction and finish, painting of drywall,
scant electrical service, a single garage door and an electric garage door
opener. Any other detached garages should be valued from the residential
garage schedule in Publication 123, Instructions for Residential Schedules.
Day Care Facility Interior Finish
Day care facility finish cost per square foot includes typical interior construction
and finish, insulation, heating, ventilation, air conditioning, and typical lighting
and plumbing that meets code. Typical plumbing includes about 300 square
feet per fixture. The shape and size adjustments have already been accounted
for in the Section A shell structure type cost. Not included in the interior finish
costs are elevators and sprinkler systems. Other features are to be priced
from the subsidiary schedules or the CIP schedules. Costs do not include site
improvements such as paving and storage buildings.
General Hospital Interior Finish
General hospital finish cost per square foot includes typical interior specialized
construction and finish, insulation, heating, ventilation, air conditioning, and
typical lighting and plumbing that meets code. Typical plumbing includes 200
square feet per plumbing fixture. The shape and size adjustments have already
been accounted for in the Section A shell structure type cost. Not included in
the interior finish costs are elevators and sprinkler systems. Other features are
to be priced from the subsidiary schedules or the CIP schedules. Costs do not
include site improvements such as canopies and paving.
$49.73
$19.78
$71.44
$134.40
Multi-Unit and Human Care Interior Finish
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Motel – Hotel Interior Finish, All Story Heights - Full Service
Motel – Hotel Interior Finish, All Story Heights - Limited Service
It is important that the appropriate shell structure type be selected from
Section A. For 1-3 story height motel-hotels, the structure type is usually 2,
3 or 4. For 4-7 story height motel-hotels, the structure type can be 4, 8 or 9.
For more than 7 stories, the shell structure type should be 8 or 9. The shape
and size adjustments have already been accounted for in the Section A shell
structure type cost. Base costs include typical room finish with average quality
wall, ceiling, and floor finishes, a typical amount for partitioning, heating and
air conditioning, adequate electrical and lighting, and three plumbing fixtures
per motel-hotel unit. Costs do not include elevators, sprinkler systems,
unit kitchens, motel-hotel pool, or site improvements such as paving and
canopies.
Nursing Home/ Convalescent Hospital (Skilled Care) Interior Finish
Skilled care nursing home/ convalescent hospital finish cost per square foot
includes typical interior construction and finish, insulation, heating, ventilation,
air conditioning, and typical lighting and plumbing that meets code. Typical
plumbing includes about one fixture per 200 square feet of floor area. The
shape and size adjustments have already been accounted for in the Section A
shell structure type cost. Not included in the interior finish costs are elevators
and sprinkler systems. Other features are to be priced from the subsidiary
schedules or the CIP schedules. Costs do not include site improvements such
as paving and storage buildings.
Senior Housing – Assisted Living Interior Finish
Assisted living facilities consist of one and two-bedroom suites with limited
kitchen facilities. There is a large commercial style kitchen and a common
dining area, reception area, lounges, beauty parlor, gift shop, craft or
recreation room, and therapy rooms. Base costs include typical room finish
with average quality wall, ceiling, and floor finishes, a typical amount of
partitioning, adequate electrical and lighting, and alarm systems. Typical
plumbing would include one fixture for every 200 square feet of floor area.
Heating and air- conditioning are supplied through individual heat pump
systems in suites and a central system in service areas. Additional features
such as fireplaces, elevators, extra plumbing fixtures, security systems, fire
protection systems, etc., require a plus adjustment to the RCN estimate. Costs
do not include site improvements such as paving and storage buildings. The
shape and size adjustments have already been accounted for in the Section A
shell structure type cost.
$81.84
$55.07
$94.66
$60.14
Appendix A: Use Finish Costs Supplement
The 41 primary interior use type descriptions and costs outlined above cover the interior use
finish cost for most buildings. Some are blends of several similar interior use finish types and the
cost is the average for the group. Please refer to the uses and costs in Appendix A if the interior
finish use cost for any of the more than 200 specific interior use types is required.
PUB-126 (R-01/20)
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Apartment/ Condo $46.69
Apartment/ Condo built-in garage $19.78
Apartment, Multi-Res $46.77
Apartment, MultiRes Senior-Low Rise $53.33
Apartment, MultiRes-Assisted Living $61.52
Automotive Car Wash, Automatic $29.58
Automotive Car Wash, Drive-Thru $22.99
Automotive Car Wash, Self-Serve $22.61
Automotive Center w/ Bays $38.91
Automotive Complete Dealership $53.93
Automotive Municipal Service Garage $51.07
Automotive Repair Service Garage $34.55
Automotive Service Garage Shed $8.36
Automotive Service Station $47.53
Automotive Service, Mini-Lube Garage $40.72
Automotive Showroom $61.48
Bank $104.61
Bank, Central $102.27
Bank, Mini Bank $113.67
Care Facility, Convalescent Hospital $94.66
Care Facility, Day Care $71.44
Care Facility, Group Care $59.40
Church $76.00
Church Educational Wing $54.59
Church Fellowship Hall $70.19
Church Foyer/ Narthex $65.74
Church with Sunday School $73.54
Club, City Club $69.56
Club, Clubhouse $57.84
Club, Country Club $69.03
Club, Fraternal $71.71
Club, Lodge $68.97
Club, Senior Center $66.81
Food Booth, Prefab $101.43
Food Service, Banquet Hall $79.28
Food Service, Cafeteria $77.95
Food Service, Cocktail Lounge $61.99
Food Service, Dining Atrium $12.78
Food Service, Modular Diner $99.03
Food Service, Restaurant, Fast Food $86.60
Food Service, Restaurant, Table Service $80.11
Food Service, Restaurant, Truck Stop $88.30
Food Service, Snack Bar $42.07
Food Service, Tavern/ Bar $59.36
Gov Community Serv Building $81.91
Gov Correctional Facility (Prison) $152.60
Gov Fire Station, Staffed $67.13
Gov Fire Station, Volunteer $36.68
Appendix A: Use Finish Costs Supplement
Use Description
(in Alphabetical Order)
Interior Finish
$ for SFFA
A
B
C
F
G
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Gov Jail at Sheriff/ Police Station $86.89
Gov Library, Public $87.11
Government Building $85.39
Group Living, Fraternity Housing $58.78
Group Living, Home For The Elderly $59.50
Group Living, Rooming House $44.47
Guest House $46.55
Hangar, Maintenance, motorized hangar door $34.93
Hangar, Storage, motorized hangar door $24.98
Hangar, T-Hangar, motorized hangar door $20.12
High-Rise Row (Town) House $51.05
Industrial Flex Mall Bldg $31.91
Industrial Office Space $60.94
Industrial, Heavy Manufacture $61.20
Industrial, Light Mfg $31.93
Industrial, Loft Manufacturing $34.60
Industrial, Mill-Manufacturing $38.00
Lodging, Bed & Breakfast Inn $63.81
Lodging, Guest cottage $50.20
Lodging, Hotel, Full Service $81.84
Lodging, Hotel, Limited Service $54.54
Lodging, Hotel/ Motel Service $57.03
Lodging, Motel Guest Room $54.21
Lodging, Motel Room 1 Story-Dble $53.34
Lodging, Motel Room 1 Story-Single $54.53
Lodging, Motel Room 2 Story-Single $54.53
Lodging, Motel Room 2 Sty-Dble Row $53.62
Lodging, Motel Unit $53.93
Lodging, Motel, Extended Stay $57.21
Lodging, Motel, Office-Apartment $63.29
Lodging, Truck Terminal Bunk Room $40.75
Medical, Dental Clinic $69.69
Medical, Dispensary $66.09
Medical, Hospital $136.25
Medical, Massage Therapy $65.74
Medical, Office $75.14
Medical, Physical Therapy $59.43
Medical, Surgical Center $132.55
Medical, Veterinary Hospital $89.76
Medical, Veterinary Office $69.85
Mortuary $76.52
Office, General $65.90
Other, Arena $53.41
Other, Armory $58.06
Other, Broadcast Facility $77.65
Other, Casino $84.58
Other, Computer Center $76.43
Other, Convention Center $64.53
Use Description
(in Alphabetical Order)
Interior Finish
$ for SFFA
Appendix A: Use Finish Costs Supplement, cont.
H
I
L
M
O
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Other, Firing Range Building $40.93
Other, Funeral Home $77.51
Other, Kennel Animal Care $36.24
Other, Laundromat $42.34
Other, Mall Concourse $49.55
Other, Mechanical Penthouse $16.14
Other, Museum $86.81
Other, Passenger Terminal $79.83
Other, Power Generating Plant $36.32
Other, Restroom Bldg $89.31
Other, Telephone Bldg $89.10
Other, Truck Stop $36.96
Other, Visitor Center $83.55
Parking Garage $11.34
Parking Levels $11.34
Parking Roof $9.97
Parking Structure, Underground $10.33
Post Office, Branch $87.52
Post Office, Mail Processing Facility $60.45
Post Office, Main $75.88
Recreation, Arcade $56.97
Recreation, Bowling Alley $52.26
Recreation, Commercial Gym $44.89
Recreation, Community Center $66.23
Recreation, Fitness Center $56.75
Recreation, Handball/ Racquetball Club $56.42
Recreation, Health Club $49.73
Recreation, Indoor Tennis Club $33.61
Recreation, Indoor Swim Facility $69.86
Rectory $63.37
Research/ Development $84.28
Research/ Development Laboratory $132.92
Salon, Barber Shop $35.04
Salon, Beauty $35.04
Salon, Eye Care $40.10
Salon, Hair Care $40.10
School - Admin/ Office Bldg $75.34
School - Arts & Crafts Bldg $76.39
School - Auditorium $66.41
School - Book Store $50.44
School - Classroom $72.89
School - College Classroom $76.95
School - College Lecture Hall $78.26
School - Commons - Student Activity $81.78
School - Dormitory $61.23
School - Elementary $78.57
School - Fieldhouse $68.25
School - Fine Arts Bldg $74.64
Use Description
(in Alphabetical Order)
Interior Finish
$ for SFFA
Appendix A: Use Finish Costs Supplement, cont.
P
R
S
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School - Gymnasium $80.30
School - High School $78.14
School - Laboratory Classroom $87.30
School - Lecture Classroom $75.01
School - Libraries, College $78.01
School - Media Center $73.40
School - Middle School $77.32
School - Multipurpose Use $74.84
School - Phys Ed Bldg $74.27
School - Relocatable Classroom $57.74
School - Science Building $131.83
School - Shop Classroom $71.72
School - Shower Room $63.49
School - Technical Trades Use $61.16
School - Typical College Building $80.51
School - Vocational $74.66
Skating Rink, Ice $64.01
Skating Rink, Roller $61.98
Storage - Mini Warehouse $16.00
Storage - Mini Warehouse, Climate Controlled $25.45
Storage - Mini Warehouse, Hi-Rise $18.51
Storage Garage $26.22
Storage, Cold Storage Facility $48.14
Storage, Heavy Utility/ Storage $9.56
Storage, Light Utility Storage $8.96
Storage-Maintenance Bldg $20.37
Stores, Big Box Superstore $33.73
Stores, Category Killers $33.73
Stores, Community Shopping Ctr $45.15
Stores, Convenience Market $44.41
Stores, Creameries, Dairy Processing & Sales $47.19
Stores, Dairy sales $50.51
Stores, Department Store $44.71
Stores, Discount Dept Store $32.12
Stores, Discount Warehouse Store $31.68
Stores, Drugstore $48.59
Stores, Dry Cleaners/ Laundry $38.70
Stores, Florist Shop $40.48
Stores, General Retail $35.92
Stores, Jewelry Store $46.91
Stores, Mall Anchor Dept Store $43.82
Stores, Market $50.85
Stores, Mega Warehouse Club Store $30.46
Stores, Men’s Apparel $46.51
Stores, Mini-Mart Conv Store $54.23
Stores, Neighborhood Shopping Ctr $40.78
Stores, Outlet Store $37.11
Stores, Regional Discount Shop Ctr $52.88
Use Description
(in Alphabetical Order)
Interior Finish
$ for SFFA
Appendix A: Use Finish Costs Supplement, cont.
PUB-126 (R-01/20)
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Stores, Regional Shopping Center $56.80
Stores, Small Mall Shop $47.78
Stores, Supermarket $48.92
Stores, Warehouse Food Store $43.43
Stores, Warehouse Showroom Store $33.93
Stores, Winery Shop $61.51
Stores, Women’s Apparel $47.67
Theater - Cinema $60.45
Theater - Live $64.41
Utility/ Storage $12.39
Warehouse - Distribution $32.05
Warehouse - Light $18.52
Warehouse - Loft $17.65
Warehouse - Mega $18.67
Warehouse - Storage $25.43
Warehouse - Truck Terminal/ Transit $43.47
Use Description
(in Alphabetical Order)
Interior Finish
$ for SFFA
Appendix A: Use Finish Costs Supplement, cont.
T
U
W
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Section C: Commercial Appraisal Method
Use the commercial cost schedules to develop a replacement cost new (RCN) of a structure.
When using the commercial cost schedules, determine the following before making any
calculations for the cost estimate.
1) Type of Structural Shell.
2) Type of Interior Finish based on use.
Use the structural shell type schedule to estimate the shell cost per SF of each level of the
structure. The SF schedules range from 2,000-200,000 SF. If the square footage of the
structure falls between two values in the table, the use of interpolation is needed to determine
the correct dollar value per square foot.
Interpolation Method
Use the known information to determine the SF cost for a structure whose square footage falls
between the known values on the structural shell schedule. For instance, if the subject property
is a 7,500 SF Steel-frame structure that measures 75’ x 100’, select the Building Structural
Shell Type 7 schedule. The subject property has metal exterior walls. Based on the building
dimensions, the length is less than 2x the width, so values would be chosen from Table 1.
Ground floor size:
2,000 4,000 6,000 8,000 10,000 15,000 25,000
Exterior type Table 1 Length less than 2x width
Vinyl/ T-1-11/ metal 38.64 31.60 28.65 26.81 25.53 23.71 21.73
The subject has 7,500 SF and the table has values for 6,000 and 8,000 SF. To interpolate,
6,000 SF $28.65 SF
8,000 SF $26.81 SF
Difference $ 1.84 SF
Divided by 2,000 SF (8,000 - 6,000)
Equals per SF difference of $.00092
Multiply by 1500 SF $ 1.38 SF
Subtract from 6,000 SF Rate
$28.65 -$1.38 = $ 27.27 = Interpolated base rate
Multiply by 7,500 SF = $ 204,525 = Base cost for structural shell
Next, read the description at the top of each Building Structural Shell type schedule to
determine what features are included and excluded. Adjust for features not included in the base
cost. Other improvements can be found in Publication 127, IDOR Component-in-Place
schedules. Determine the RCN of the shell after the quality grade has been applied. The quality
grade table follows on page 46.
Next, determine the typical interior finish based on the use of the structure. Carefully read
the interior finish schedules in Section B to see what features are and are not included in the
base cost. Several frequently used schedules are included in this publication on pages 67-70.
Additional adjustments may need to be made for such items as air conditioning, sprinkler
systems, etc.
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There are 41 “blended” rates of interior finish costs per SF in Section B. In addition, Appendix A
on page 40 lists more than 200 detailed SF interior finish costs. Because the interior finish could
be much newer than the structural shell, the interior could have a separate quality grade as well
as a separate REL. Use these details in conjunction with the Commercial Property Record Card
to calculate the building structural shell cost and the interior costs, then total them to determine
a full value for the structure.
Quality Grade
The accuracy of an RCN obtained from the IDOR cost schedules is greatly affected by proper
quality grading.
Quality grade represents the quality of construction, the workmanship, and the type of materials
used. The quality of workmanship and materials can greatly affect the cost of construction and
the value of the improvement.
Most improvements fall within a definite class of construction involving average quality of
workmanship and materials. This type of construction is designated as grade “C” or average
which carries a factor of 100 percent or 1.00. Some localities will never have an excellent quality
building, while in some localities it will be difficult to build a low-cost or low-quality building
because of code requirements.
An assessor may use a different quality grade factor if he or she determines that the subject
property was not built using average quality materials and workmanship.
A quality grade must be assigned to each improvement and should be established during
construction if possible.
Since quality grade is originally established at the time of construction based upon current
“normal or typical” materials, workmanship, and construction standards that were current at the
time, the quality grade should be reviewed at least every few years.
Quality grade may change based on the materials and construction standards used in cost
schedule descriptions to establish base cost for the RCN. It is not uncommon for the quality
grade to change several times during the life of the improvement as materials, technology, and
construction standards improve or evolve.
Quality Grade
Grade Quality Factor
AA Superior 225%
A Excellent 150%
B Good 122%
C Average 100%
D Inferior 82%
E Poor 50%
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Quality Grades Discussion
For the building shell structure, the differentiating features would be the architectural treatment
and complexity as well as the specific quality of materials and workmanship. For example, there
are different types and costs of brick and different bricklaying quality. The overall architectural
complexity, quality of materials, and quality of workmanship would contribute to the estimate
of building shell structure grade. A building structural shell might have moderate architectural
treatment and perhaps above average materials and workmanship and be graded “B”. However,
its interior finish could be of the highest quality for the particular use and be graded “AA”.
The ability to separately grade the building shell structure and the interior use finish provides
significant flexibility for the assessor, especially when the building contains multiple uses, some
of which may have been refurbished since the building was first constructed.
The grade is always relative to the particular shell structure type or specified use. For example,
the grade assignment for a Type 8 Structure might be “C” relative to other type 8 structures
because the architectural treatment is plain and the materials and workmanship are average
or typical for type 8 structures. However, if the structure contains elegant office space that is far
above the typical office space, the use interior finish might be graded “AA” or “A”.
Building Structure Quality Grades
AA Grade Building Structures have an outstanding, unique, or exceptional architectural style
and custom design, constructed with the finest quality materials and workmanship.
A Grade Building Structures have an excellent architectural style and custom design,
are very attractive, and are constructed with excellent quality materials and workmanship
throughout.
B Grade Building Structures have moderate architectural treatment and are constructed
with good quality materials and above average workmanship throughout.
C Grade Building Structures have minimal architectural treatment and are constructed with
average quality materials and workmanship throughout. These buildings conform to the
base specifications used to develop the pricing schedule.
D Grade Building Structures are void of architectural treatment. They are constructed with
economy quality materials and fair or marginal workmanship throughout.
E Grade Building Structures are architecturally undesirable. They are constructed with a
very cheap grade of materials, usually “culls” and “seconds” and very poor-quality
workmanship resulting from unskilled, inexperienced, “do-it-yourself” type labor.
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Interior Finish Quality Grades
AA Grade Use Interior Finish is of superior quality and design with exceptional materials and
outstanding workmanship, built-in features, and the best available heating system,
plumbing and lighting fixtures.
A Grade Use Interior Finish is of excellent quality and design with high quality materials
and excellent workmanship throughout and built-in features. The interior typically has a
deluxe heating system and excellent grade plumbing and lighting fixtures.
B Grade Use Interior Finish is of good quality and design with above average quality
materials and good workmanship throughout and some built-in features. The interior
typically has a very good heating system and good grade plumbing and lighting fixtures.
C Grade Use Interior Finish has average quality and design with contractor grade materials
and average workmanship throughout with limited built-in features. The interior finish has
standard grade heating, plumbing and lighting fixtures. The interior finish conforms to the
base specifications used to develop the pricing schedule.
D Grade Use Interior Finish has below average quality and design, materials, and
workmanship throughout with minimal built-in features. The interior finish has minimum,
below standard grade heating, plumbing and lighting fixtures.
E Grade Use Interior Finish has very poor quality and design, a very cheap grade of
materials, usually “culls” and “seconds” and very poor-quality workmanship resulting from
unskilled, inexperienced, “do-it-yourself” type labor.
Quality Grade vs. Condition
The assessor must use extreme caution not to confuse quality and condition. Condition
refers to the physical condition of the improvement. Condition changes due to depreciation,
such as wear and tear, use, and abuse. Condition is accounted for by using the following
Remaining Economic Life (REL) Table.
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Commercial REL Table Instructions
The Commercial Remaining Economic Life (REL) table is designed as a guide to determine the
loss in value due to physical, functional, and economic depreciation. The remaining economic
life (REL) factor is dependent upon the assessor’s judgement of condition, desirability, and utility
of the subject’s improvements. Please note:
• The table is used only when local supportive data is non-existent. It cannot substitute for
actual market data.
• Age is a relative thing. A building with an actual age of 15 years may have an effective
age of 3 years or 25 years based on physical condition alone. Considering desirability or
utility may further reduce or increase the effective age estimate.
• Actual age and effective age are the same when physical condition of the improvement
is average.
The table attempts to relate loss in value due to:
Condition (C) = physical deterioration
Desirability (D) = economic obsolescence
Utility (U) = functional obsolescence
To use the Commercial REL table, separate these basic depreciation components into two
categories for consideration in Schedule A.
• Condition (C) = age considering physical condition
• Desirability and Utility (D and U) = effective age
Analyze the two categories, then estimate the effective age that is correlated to an REL factor.
This process uses the age/ life method of depreciation with an assumed economic life of 45
years.
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Using the REL table
Condition-Inspect the physical condition and compare it to similar improvements of the
same age. By making this comparison, the effective age can be estimated according to the
improvement’s condition. Actual age and effective age are the same when the physical condition
of the improvement is average. Conditions that substantially differ from the average result in an
effective age less than or greater than the actual age.
Locate this age (actual age considering condition) in the far left-hand column of Schedule A and
then correlate it with the effective age number in the appropriate desirability and utility column.
Desirability-Focus on any loss of value due to economic obsolescence. Economic
obsolescence is usually caused by factors outside of the property. Some typical areas to
consider are general location, highway access, railroad access, market for products, labor
markets, utility sources, community relations, police and fire protection, competition, financing,
taxes, educational and recreational facilities.
Utility-Focus on loss of value caused by functional obsolescence. This obsolescence may be in
the form of inadequacy or super-adequacy. For instance, a commercial building with a 30’ ceiling
height may suffer a loss of value due to functional obsolescence if the market reflects a need for
15’ ceilings. The value loss is caused by over-adequacy.
Consider the following: number of stories, expansion space, transportation access and egress,
parking facilities, ceiling height, adequacy of building fixtures (e.g., lighting, heating, ventilation,
plumbing), existing utilities or availability, office area, traffic patterns, and building size.
Average desirability and utility requires that the improvement have the features that are typical
for a mercantile business to operate in the building. Lack of economic or functional features
result in a less than average rating (i.e., poor or unsound). Additional features that contribute
economically or functionally to the improvement result in an above-average rating (i.e., excellent
or good) for desirability or utility.
After the desirability and utility rating has been assigned, correlate the effective age from
Schedule A in Column One with the appropriate column (e.g., average, good) to reach an
effective age that reflects the improvement’s CDU. Locate this final estimate of effective age in
Schedule B and correlate it with an estimate of REL of the improvement.
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Commercial REL Table
(Use for all Exterior Shell Types and all Interior finishes EXCEPT Apartment/ Condo/ Built-in Garage
Interior Finishes. For those, use the Residential REL Table on page 64.)
Schedule A Schedule B
Age*
considering
Physical
Condition
Effective Age considering
Desirability and Utility
2
nd
Effective
Age
Remaining
Economic
Life Factor
Age E G A P U Age REL
1 1 1 1 6 11 1 98
2 1 1 2 7 12 2 96
3 1 1 3 8 13 3 94
4 1 1 4 9 14 4 92
5 1 1 5 10 15 5 90
6 1 1 6 11 16 6 88
7 1 2 7 12 17 7 86
8 1 3 8 13 18 8 84
9 1 4 9 14 19 9 82
10 1 5 10 15 20 10 80
11 1 6 11 16 21 11 78
12 2 7 12 17 22 12 76
13 3 8 13 18 23 13 74
14 4 9 14 19 24 14 72
15 5 10 15 20 25 15 70
16 6 11 16 21 26 16 68
17 7 12 17 22 27 17 66
18 8 13 18 23 28 18 64
19 9 17 19 24 29 19 62
20 10 15 20 25 30 20 60
21 11 16 21 26 31 21 58
22 12 17 22 27 32 22 56
23 13 18 23 28 33 23 54
24 14 19 24 29 34 24 52
25 15 20 25 30 35 25 50
26 16 21 26 31 36 26 48
27 17 22 27 32 37 27 46
28 18 23 28 33 38 28 44
29 19 24 29 34 39 29 42
30 20 25 30 35 40 30 40
31 21 26 31 36 41 31 38
32 22 27 32 37 42 32 36
33 23 28 33 38 43 33 34
34 24 29 34 39 44 34 32
35 25 30 35 40 45 35 30
36 26 31 36 41 - 36 28
37 27 32 37 42 - 37 26
38 28 33 38 43 - 38 24
39 29 34 39 44 - 39 22
40 30 35 40 45 - 40 20
41 31 36 41 - - 41 18
42 32 37 42 - - 42 16
43 33 38 43 - - 43 14
44 34 39 44 - - 44 12
45 35 40 45 - - 45 10
46 36 41 - - - Over 45 10
47 37 42 - - - * Actual age and effective
age are the same when
physical condition of the
improvement is average.
48 38 43 - - -
49 39 44 - - -
50 40 45 - - -
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Using the New Commercial/ Industrial Property Record Card (2019 version)
The new 2019 PRC-4 has been designed to allow separate calculations and adjustments to
both the structural shell and the interior finish. There are distinct areas on the card to do those
calculations separately. The age, CDU and REL factors applied to the interior finish type may
differ from the structural shell due to remodeling, change of use or updating. The application of
the new methodology and use of the revised PRC is totally voluntary.
In addition, several interior use types use an accelerated depreciation table-it functions the
same way using the existing Commercial REL table, but it advances the effective age to reflect
differing rates of depreciation. The interior finish types this affects are: Fast Food, Convenience
Store, Branch Bank and Hotel/ Motel. For these finish types, use the applicable section of the
Adjusted Age Table below to correlate the Age Considering Physical Condition (column 1) to
find the Adjusted 1st Effective Age (column 2). Carry this Adjusted 1st Effective Age to the
first column of Schedule A in the Commercial REL Table. Determine the 2nd Effective Age by
correlating this adjusted age with the applicable Desirability and Utility rating in Schedule A. Use
this 2nd Effective Age in Schedule B to determine the corresponding REL Factor.
For example, consider a convenience store that was built 10 years ago and has not been
remodeled or well maintained. Compared to similar properties, its Age Considering Physical
Condition is 15. Because convenience stores have a shorter economic life than most
commercial properties, use the Adjusted Age Table to determine an adjusted age for this
property. Correlate 15 in Column 1 of the “Fast Food/ Convenience/ Branch Bank” section
of the table to determine an Adjusted 1st Effective Age of 24. Because of other economic
and functional depreciation, the CDU of this convenience store is Poor. In Schedule A of the
Commercial REL Table, correlate the adjusted age of 24 with the “P” column to determine the
2nd Effective Age of 29. In Schedule B of the Commercial REL Table, look up the 2nd Effective
Age of 29 to determine an REL of .42 or 58% depreciation.
Adjusted Age Table
Fast Food/ Convenience/ Branch Bank Hotel/ Motel
Age Considering
Physical Condition
Adjusted
1st Effective Age
Age Considering
Physical Condition
Adjusted
1st Effective Age
Column 1 Column 2 Column 1 Column 2
1-2 3 1-2 3
3-4 6 3-4 6
5-6 9 5-6 9
7-8 12 7-8 12
9-10 15 9-10 15
11-12 18 11-12 18
13-14 21 13-14 21
15-16 24 15-16 24
17-18 27 17-18 27
19-20 30 19-20 30
21-22 33 21-22 33
23-24 36 23-24 36
25-26 39 25-26 39
0ver 26 40 27-28 42
29-30 45
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Commercial 2019 PRC-4
Commercial 2019 PRC-4 Instructions
Structural Shell
Step 1 Determine the Building’s Age, Structural Shell Type, Dimensions, Eave Height,
Foundation, Exterior Wall Cover and Square Footage per floor level. Use
the “Structural Shell Type” and Exterior Type to determine the cost per SF for
each floor level. The ratio of the Length of the structure to the Width of the
structure will determine which Table will be used. If the L ÷ W equals less than
2, use Table 1 figures. If L ÷ W is greater than 2 but less than 4, use Table 2.
If L ÷ W is greater than 4, use Table 3.
Step 2 Sketch a diagram of the building and identify Structural Shell Type, Foundation,
Exterior Cover Material and Interior Finish and label all dimensions.
Step 3 Select the appropriate SF cost reflecting the exterior cover material and
interpolate for any costs for square footages that fall between listed SF costs.
Step 4 Note adjustments for wall height differences per floor level if needed.
Step 5 Note adjustments for party walls per floor level if needed.
Step 6 Multiply the SF cost per floor level by the number of square feet by any
adjustment factors and enter this total on the computation ladder.
Step 7 Assign the appropriate quality grade factor, cost, design, neighborhood and
appraiser factors (if applicable) and chain multiply to arrive at a single factor.
Step 8 Multiply the Total Base Price Structure by the combined factor to determine the
Replacement Cost New (RCN)
Step 9 Determine the appropriate REL factor based on the Effective Age and CDU
rating. Multiply the RCN by the REL factor to determine the Full Value of the
Structural Shell.
Interior Finish
Step 1 Determine the Interior’s Age and Finish Type, Dimensions and Square Footage
for each floor. Some finish types will vary between and within floors.
Step 2 Select the appropriate SF cost and interpolate if necessary.
Step 3 Multiply the Finished area per Floor by the SF cost. Apply an apartment factor
if the interior finish is apartment/ condo. This results in the Base Price of the
Interior.
Step 4 Note the necessary adjustments for items like a/c, heating, sprinklers, plumbing
fixtures, etc. Refer to each Interior Finish Type to confirm which items are
included in the Base Price and adjust accordingly. Other features can be found
in the component-in-place schedules in IDOR’s Publication 127.
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Step 5 Multiply the SF cost per floor level by the number of square feet by any
adjustment factors and enter this total on the computation ladder. Subtotal all
adjustments.
Step 6 Add the interior adjustments subtotal to the base price interior to determine the
Total Base Price Interior.
Step 7 Assign the appropriate quality grade factor, cost, design, neighborhood and
appraiser factors (if applicable) and chain multiply to arrive at a single factor.
Step 8 Multiply the Total Base Price Interior by the combined factor to determine the
Replacement Cost New (RCN).
Step 9 Determine the appropriate REL factor based on the Effective Age and CDU
rating. Note that this may be substantially different than the age and CDU for
the Structural Shell due to remodeling. Multiply the RCN by the REL factor to
determine the Full Value of the Interior Finish.
Step 10 Add the Full Value Structural Shell and the Full Value Interior Finish to
determine the Total Full Value for both.
Summary of Other Exterior Improvements
Step 1 Note the Type of Exterior Improvement, number, construction type, and size in
the designated area of the PRC.
Step 2 Find the Cost in the Publication 127 CIP schedules.
Step 3 Follow Steps 7, 8, and 9 from above to determine a Full Value for each
improvement listed.
Step 4 Total the Full Value of the Other Improvements. Add to the Total Value of the
Structural Shell and the Full Value Interior Finish to determine the Full Value
Exterior, Interior and Other for the property.
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PRC Valuation Sample 1- Type 2 with General Retail interior finish
The subject property is a 15-year old, two-story building with a basement. It is currently being
used for general retail purposes.
The structure is constructed of brick veneer on a wood frame (Type 2) and measures 250’ x 40’.
It has an eave height of 26’. The basement is constructed of concrete block and used for
storage.
The Quality Grade is C, or average.
It has typical finishes for a general retail use and average heating and air conditioning on the
first and second floors. The first and second floors also have a sprinkler system.
Refer to the 2019 PRC-4 on the following page.
PUB-126 (R-01/20)
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Retail
1, 2
X
Restaurant Multi-unit other
X
Basement/Crawl
Office Warehouse Other
9
Manufacturing Recreation Vacant
14
2 Lt. Com. wood/ steel 6
Grocery Convenience Abandoned
Ratio L ÷ W
12
3 Conc. Blk. unreinf. 7
Apartments No.of Units No. Rooms/ Unit Perimeter
4 Conc. Blk. reinf. 8
No. Stories
2
5 Conc. Tilt-up 9
Year Built
B 1 2 3 A A Multiply by Comb. Fac.
x
1.00
Age CDU Structure RCN =
15 A
X X
B 1 2 3 A
X X
X
B 1 2 3 A A Multiply by Comb. Fac.
x
1.00
X X
Age CDU
15 A
X
X
Number Rate
Grade
AGE CDU
B 1 2 3 A
X X
1 Residential
26
3 Industrial
Replacment Cost New
Factor
REL
Full Value
4 Specialty
Total Full Value Other Improvements
Total Full Value Exterior, Interior & Other
1,299,970
2 Commercial
Plumbing Type and No. Fixtures
Listed by:
Date:
Present
None
Sprinklers
Composite
Slate
Type
Construction
Size
Subtotal
Roofing
Shingle
Metal/Other
Summary of Other Exterior Improvements ( i.e. paving, signs, parking lot lighting, canopies, docks, store fronts, etc.)
Unit
None
681,240
1,299,970
Full Value Interior Finish
Memo
Total Full Value Interior and Exterior Shell
None
Total Base Price Interior
973,200
Central 1st Eff Age 2nd Eff Age
Heat Pump
15
15
Air Conditioning
Year Remodeled
N/A
973,200
Interior RCN
REL .70
x .70
C D G NH
Other
Subtotal Interior Adjustments
84,000
N/A
Central Warm Air
Heat included in base
N/A
A/C included in base
N/A
Hot Water/ Steam
Sprinkler 10,000 SF x 2 x $ 4.20 =
84,000
Struc. Steel/ Aluminum
Base Price Interior
889,200
Glass Curtain Wall
EIFS >2" thick
Aluminum/ Pine
2nd Retail
10,000
44.46
444,600
Painted Concrete Block
Finish & Area
SFFA
$/SF Cost
Apt. Factor
Stone Veneer
Interior Base Cost Computation
if appl.
Brick Veneer
Interior Finish Description
Computation
EIFS <2" thick
618,730
Full Value Structural Shell
Vinyl/ Wood/ Metal
1st Eff Age
2nd Eff Age
15
REL .70
x .70
C
D
G
NH
Steel Struc FP
Total Base Price Structure
883,900
Exterior Wall Cover Material
Stucco/ Aluminum Siding
15
Cedar/ Redwood/ Resin
T-1-11 Plywood
1st/Main Retail
10,000
44.46
444,600
Heat
Interior Adjustments
Heat Pump
Plumbing 10,000 SF x 2\800 = 25 fix. expected + 1 H20 = 26
Unit Heaters
Other
Steel Struc FR
Table 1 2 3 Additional
Exterior Shell Type
Width
40
1st Floor 10,000 x 33.84 =
338,400
Wood Post Fr.
6.25
2nd Floor 10,000 x 23.48 =
234,800
Avg. Unit Size SF Apt. Unit Factor
2004
Quality Grade
C
Quality Grade
C
Frame - Wood Steel Other
PRC 4-2019 Property Record Card - Commercial - Industrial
Construction Specifications
Interior Finish and Floor Level
Data Bank
Exterior Description
Computation
883,900
Foundation
SFGA
10,000
WH SFFA x $/SF Floor Cost x WH Adj. x Party Wall
Slab
Length
250
Basement 10,000 x 31.07 =
310,700
Steel Pre-eng.
580
3rd Floor
12' Retail
14' Retail
9' Basement
26'
40'
250'
2-story Type 2
Brick veneer
Basement
2019 PRC-4 (R-11/19) (opposite PRC-3)
PUB-126 (R-01/20)
Page 57 of 82
PRC Valuation Sample 1 Procedure
1. Record the construction specifications in the appropriate section of the PRC-4.
2. Determine the Structural Shell Type. In this example, the Structural Shell Type is
Type 2 Light Commercial. See the specifications recorded on the PRC.
3. Complete the Data Bank. In the area previously used for the Wall Ratio, compute
the value for the length of the building divided by the width of the building. This
number will determine which table will be used for the base costs. If the L ÷ W
equals less than 2, use Table 1 figures. If L ÷ W is greater than 2 but less than 4,
use Table 2. If L ÷ W is greater than 4, use Table 3.
4. Basement-unfinished 9’ Table 3 31.07 x 10,000 SF = 310,700
First floor 14’ Table 3 33.84 x 10,000 SF = 338,400
Second Floor 12’ Table 3 23.48 x 10,000 SF = 234,800
Total Base Price Structure 883,900
There are no other adjustments to the Structural Shell.
5. Calculate the RCN based on any factors present. If no adjustments
are needed, the combined factor will be 1.00. x 1.00 883,900
6. Use the Commercial REL table to determine the 1st and 2nd Effective ages and
CDU factor used to determine the correct REL. The REL is .70
7. Multiply the Structural Shell RCN by the REL factor to determine
The Full Value Structural Shell. x .70 618,730
8. Determine the Interior Finish Type. In this example, select General Retail Finish
for a cost of $44.46/SF. There are 2 floors finished for this use, so they may be
listed together or separately if the finishes were different.
Basement-unfinished no additional cost
First Floor 44.46 x 10,000 SF = 444,600
Second floor 44.46 x 10,000 SF = 444,600
Base Price Interior Finish 889,200
9. Determine the adjustments.
A/C and Heat are included in the base cost of the General Retail Finish, so make
no adjustments.
PUB-126 (R-01/20)
Page 58 of 82
However, sprinklers are present on the first and second floors, and are not
included in the base cost. Refer to the Fire Sprinkler Schedule #36 on page 68 of
this publication. (All CIP schedules are published in Publication 127 but there are a
few frequently used schedules in Pub 126 for ease of use). Fire sprinkler costs are
$4.20/ Square Foot Service Area for areas over 10,000 SF.
First Floor and Second Floor 4.20 x 20,000 SF = 84,000
10. Next calculate typical or expected plumbing. Typical General Retail Finish
plumbing includes 1 fixture per 800 SF plus 1 water heater. Divide the total building
above-ground SF by 800 to determine the number of fixtures that are “typical” or
“expected”. Then add an additional fixture for the water heater.
20,000 SF ÷ 800 = 25 plus 1 water heater = 26 total fixtures expected.
The PRC example indicates there are 26 fixtures present, so no adjustment for
plumbing is necessary.
11. Subtotal the adjustments and add them to the Base Price interior to determine the
Total Base Price Interior. 84,000 + 889,200 = 973,200
12. Apply the appropriate factors as needed for the Interior only to determine the
Interior RCN. None are indicated so no adjustment factor is needed.
13. Now determine the correct Effective ages and CDU to determine the REL factor for
the interior.
Note: the age of the interior can be substantially different than the age of the shell
due to remodeling. The type of finish may change as well according to what the
intended use is of the interior. Therefore, the Quality Grade, effective ages, CDU
and REL factors can all be different from the factors determined for the Structural
Shell of the building.
In this example, the age of the interior is the same as the age of the structure
and the CDU is Average, so the REL factor remains the same as the REL for the
Structural Shell. (.70)
14. Multiply by the factors and the correct REL to determine the Full Value Interior
Finish. 973,200 x .70 = 681,240
15. Add the Full Value Structural Shell and the Full Value Interior finish to determine the
Total Full Value Interior and Exterior Shell.
618,730 + 681,240 = 1,299,970
16. There are no Other Exterior Improvements indicated, so there are no further
Adjustments. The Total Full Value Exterior, Interior & Other is $1,299,970
PUB-126 (R-01/20)
Page 59 of 82
Apartment/ Multi-family Valuation
To estimate the RCN of apartment buildings and condos (which are simply a form of ownership,
not construction style) that were built for apartment/ multi-family use (not converted from a
private residence), use the methods and schedules from this publication with one exception:
The REL of the interior finish only for an apartment/ condo garage should be calculated from the
Residential Remaining Economic Life (REL) Table instead of the Commercial REL table which
is used for all other commercial interior finishes. A Residential REL table is included in this
publication following the PRC Valuation Sample 2.
A separate unit size adjustment factor is also applied for an average unit size less than 1500 SF.
Add the full values for both the structural shell and interior finish together to get the full value of
the structure.
There is also an interior finish rate for a built-in garage that includes the cost for a finished
garage with drywall, scant electrical service, a single garage door and an electric garage door
opener. Detached garages should be priced from the residential garage schedules in Publication
123.
The cost of sprinklers, elevators, paving, etc. is not included in the base cost and should be
calculated from the subsidiary schedules in Section D of this publication or the CIP schedules
in Publication 127. An adjustment for no heat and/or no air conditioning can be made from the
appropriate “No Heat, No A/C” schedule in Section D.
Rowhouse style apartments of 3 stories or less should be valued using the Residential Row
House Schedules contained in IDOR’s Publication 123. Follow the same rules for condominium
occupancy.
The income approach and sales comparison approach to value should always be considered
foremost when valuing previously-built apartments and other income-producing properties.
PRC Valuation Sample 2 Type 3 with Apartment interior finish
The subject property is a 10-year-old, 2-story brick on block structure on a slab. It has been built
as an apartment building (not converted).
The structure measures 80’ x 44’ with an eave height of 20’. The Quality Grade is C for the
structure, but the interior has a higher quality finish of B resulting in a quality grade factor of
1.22. There are 8 separate units. The PRC-4 has been completed as follows:
PUB-126 (R-01/20)
Page 60 of 82
Retail
Restaurant Multi-unit other
Basement/Crawl
X Office Warehouse Other
Manufacturing Recreation Vacant
10
2 Lt. Com. wood/ steel 6
Grocery Convenience Abandoned
Ratio L ÷ W
10
3 Conc. Blk. unreinf. 7
Apartments X
No.of Units
8
No. Rooms/ Unit
4
Perimeter
4 Conc. Blk. reinf. 8
No. Stories
2
5 Conc. Tilt-up 9
Year Built
B 1 2 3 A A Multiply by Comb. Fac.
x
1.00
Age CDU Structure RCN =
10 A
X X
B 1 2 3 A
X X
X
B 1 2 3 A A Multiply by Comb. Fac.
x
1.22
X X
Age CDU
10 A
X
X Number Rate
Grade
Age CDU
1 2.97 C 10 A
B 1 2 3 A
56
1 Residential
3 Industrial
PRC 4-2019 Property Record Card - Commercial - Industrial
Construction Specifications
Interior Finish and Floor Level
Data Bank
Exterior Description
Computation
Foundation
SFGA
3,520
WH SFFA x $/SF Floor Cost x WH Adj. x Party Wall
Slab
Length
80
Basement
Exterior Shell Type
Width
44
1st Floor 3,520 x 42.78 x .89 =
134,021
Wood Post Fr.
1.8
2nd Floor 3,520 x 30.68 x .92 =
99,354
Steel Pre-eng.
248
3rd Floor
Steel Struc FR
Avg. Unit Size SF
880
Apt. Unit Factor
1.074
Table 1 2 3 Additional
Steel Struc FP
Total Base Price Structure
233,375
Exterior Wall Cover Material
Quality Grade
C
2009
C
D
G
NH
14,880
Other
Subtotal Interior Adjustments
14,880
Hot Water/ Steam
Sprinkler None
Heat Pump
Plumbing
8 Units x 5 fixtures = 40 expected/56 Actual = 16
None
Total Base Price Interior
Vinyl/ Wood/ Metal
1st Eff Age
2nd Eff Age
233,375
Cedar/ Redwood/ Resin
Full Value Structural Shell
186,700
Stucco/ Aluminum Siding
10
10
REL
.80
x
.80
Stone Veneer
Interior Base Cost Computation
if appl.
EIFS <2" thick
Brick Veneer
Interior Finish Description
Computation
T-1-11 Plywood
1st/Main Apartment
3,520
49.73
1.074
188,003
Painted Concrete Block
Finish & Area
SFFA
$/SF Cost
Apt. Factor
EIFS >2" thick
Aluminum/ Pine
2nd Apartment
3,520
49.73
1.074
188,003
Struc. Steel/ Aluminum
Base Price Interior
376,006
Glass Curtain Wall
Central Warm Air
Heat included in base
Heat
Interior Adjustments
A/C included in base
390,886
Air Conditioning
Quality Grade
B
Year Remodeled
N/A
Unit Heaters Other 16 x $930 =
Interior RCN
476,881
Heat Pump
10
10
REL
.89
x
.89
C D G 1.22 NH
Central 1st Eff Age 2nd Eff Age
Roofing
Shingle
Metal/Other
Summary of Other Exterior Improvements ( i.e. paving, signs, parking lot lighting, canopies, docks, store fronts, etc.)
Unit
Memo
Full Value Interior Finish
424,424
None
Total Full Value Interior and Exterior Shell
611,124
Factor
Replacment Cost New
REL
Full Value
Frame - Wood Steel Other
Parking Lot
Asphalt
1,320
3,920
1.00
Composite
Slate
Type
Construction
Size
Subtotal
3,920
0.80
3,136
Sprinklers
Present
None
Date:
Total Full Value Exterior, Interior & Other
614,260
4 Specialty Listed by:
Total Full Value Other Improvements
3,136
2 Commercial
Plumbing Type and No. Fixtures
10' Apartment
10' Apartment
20'
44'
80'
2-story Type 3
Brick veneer
Land Value = $82,300
30'
Parking Lot
2019 PRC-4 (R-11/19) (opposite PRC-3)
PUB-126 (R-01/20)
Page 61 of 82
Sample 2 Apartment Building Valuation
1. Record the construction specifications in the appropriate section of the PRC-4.
2. Determine the Structural Shell Type. In this example, the Structural Shell Type is
Type 3 Unreinforced Concrete Block Walls. See the description on page 12.
3. Complete the Data Bank. In the area previously used for the Wall Ratio, compute
the value for the length of the building divided by the width of the building. This
number will determine which table will be used for the base costs. If the L ÷ W
equals less than 2, use Table 1 figures. If L ÷ W is greater than 2 but less than 4,
use Table 2. If L ÷ W is greater than 4, use Table 3. 80 feet (L) divided by 44 feet
(W) is less than 2, so select numbers from Table 1.
4. The Square Footage for each level is 3,520 SF. Therefore, interpolation is needed
since our given SF costs in the publication are for 3,000 SF and 4,000 SF. Our
interpolated numbers will give us the following:
First floor 10’ Table 1 $ 42.78/SF
Second Floor 10’ Table 1 $ 30.68/SF
5. In addition, an adjustment for wall height is needed. Both the 1st and 2nd floors are
10’ high, and the standard costs per each story are based on 14’ (1st floor) and 12’
(2nd floor) wall heights. Again, due to the SFFA being 3,520, interpolation will again
be needed. Our interpolated wall height adjustment factors will be computed as:
First floor 10’ actual height vs. 14’ expected height = - 4’ variance
Interpolated % adjustment = -11% (rounded) or a factor of .89
Second floor 10’ actual height vs. 12’ expected height = - 2’ variance
Interpolated % adjustment = - 8% (rounded) or a factor of .92
The calculated Base Price would be as follows:
First floor 10’ Table 1 $ 42.78 x 3,520 x .89 = $ 134,021
Second Floor 10’ Table 1 $ 30.68 x 3,520 x .92 = $ 99,354
Total Base Price Structure $ 233,375
There are no other adjustments to the Structural Shell.
6. Calculate the RCN based on any factors present. If no adjustments are needed, the
combined factor will be 1.00 x 1.00 $ 233,375
PUB-126 (R-01/20)
Page 62 of 82
7. Use the Commercial REL table to determine the 1st and 2nd Effective ages and
CDU factor used to determine the correct REL. The REL is .80
Multiply the Structural Shell RCN by the REL factor to determine the
Full Value Structural Shell. x .80 $ 186,700
8. Determine the Interior Finish Type. In this example, select Apartment Finish for
a cost of $49.73/SF. There are 2 floors finished for this use, so they may be listed
together or separately if the finishes were different.
In addition, there is an apartment factor used to account for the higher number of
fixtures and partitions in a building with apartment units smaller than 1500 SF (See
Page 38 under Apartment Interior finish costs).
The Average Unit Size is found by dividing the total square footage by the
number of units (3,520 SF x 2 floors = 7,040 SF divided by 8 units = 880 SF Avg
unit size). The interpolated factor is 1.074.
First Floor 49.73 x 3,520 x 1.074 = $ 188,003
Second floor 49.73 x 3,520 x 1.074 = $ 188,003
Base Price Interior Finish $ 376,006
9. Determine the adjustments.
A/C and Heat are included in the base cost of the Apartment Finish, so make no
adjustments. Sprinklers are not present and not included in the base cost, so make
no adjustments.
10. Next calculate typical or expected plumbing. Typical Apartment Finish plumbing
includes 5 fixtures per unit. 8 units x 5 fixtures = 40 expected fixtures. The
actual number of fixtures recorded on the PRC is 56, so there is a difference of
+16 plumbing fixtures. Apartment fixtures will be calculated using the Residential
fixture cost of $930/ fixture. 16 x $930 = $ 14,880
11. Subtotal the adjustments and add them to the Base Price interior to determine the
Total Base Price Interior. 14,880 + 376,006 = $ 390,886
12. The PRC indicates a Quality Grade of B. The corresponding factor is 1.22. No other
adjustment factors are indicated. The calculation will be the product of the Total
Base Price Interior and the Quality Grade Factor.
390,886 x 1.22 = $ 476,881
PUB-126 (R-01/20)
Page 63 of 82
13. Now determine the correct Effective ages and CDU to determine the REL factor for
the interior.
Note: the age of the interior can be substantially different than the age of the shell
due to remodeling. The type of finish may change as well according to what the
intended use is of the interior. Therefore, the Quality Grade, effective ages, CDU
and REL factors can all be different from the factors determined for the Structural
Shell of the building.
In this example, the age of the interior is the same as the age of the structure
(10 yrs.) and the CDU is Average. However, the REL will be calculated for the
Apartment Interior Finish using the Residential REL Table. This table indicates a
REL of .89.
14. Multiply the Interior RCN by the correct REL to determine the Full Value Interior
Finish. 476,881 x .89 = $ 424,424
15. Add the Full Value Structural Shell and the Full Value Interior finish to determine the
Total Full value Interior and Exterior Shell.
186,700 + 424,424 = $ 611,124
16. There is one parking lot indicated on the PRC in the Other Exterior Improvements.
Refer to the Paving Schedule # 62 on Page 70 of this schedule. It indicates a cost
of $ 2.97/SF for the 30’ x 44’ (1,320 SF) Asphalt parking lot.
1,320 x 2.97 = $ 3,920
17. Finally, determine the REL factor for the parking lot using the Commercial REL
table. For a Grade C, 10-yr old improvement with an average CDU, the REL factor
is .80. 3,920 x .80 = $ 3,136
18. Add the Total Full Values for the Shell, Interior and Other.
611,124 + 3,136 = $ 614,260
PUB-126 (R-01/20)
Page 64 of 82
Residential REL Table
Schedule A - Effective Age Schedule B - REL %
Age
CDU Rating
Age
CDU Rating
Eff.
Age
REL
Percent
Eff.
Age
REL
Percent
E G A P U E G A P U
1 1 1 1 14 27 36 19 30 36 48 62 1 99 52 50
2 1 1 2 15 28 37 20 31 37 50 64 2 97 53 49
3 1 2 3 16 29 38 21 31 38 51 64 3 96 54 48
4 1 2 4 16 30 39 22 32 39 53 65 4 95 55 47
5 1 3 5 17 31 40 23 33 40 54 66 5 94 56 47
6 2 4 6 17 32 41 24 34 41 55 67 6 93 57 47
7 2 5 7 18 33 42 25 35 42 56 67 7 92 58 46
8 2 6 8 19 34 43 25 36 43 57 68 8 91 59 46
9 2 6 9 20 35 44 26 38 44 59 69 9 90 60 46
10 2 7 10 21 38 45 27 39 45 60 70 10 89 61 45
11 3 7 11 22 39 46 28 39 46 60 70 11 88 62 45
12 3 8 12 23 39 47 29 40 47 61 70 12 87 63 44
13 3 9 13 24 40 48 30 40 48 62 71 13 86 64 43
14 4 10 14 24 40 49 31 41 49 64 73 14 85 65 43
15 4 11 15 25 40 50 32 41 50 65 75 15 84 66 42
16 4 12 16 26 43 51 32 42 51 66 76 16 82 67 42
17 4 13 17 30 45 52 32 43 52 67 77 17 81 68 42
18 5 14 18 31 46 53 33 44 53 68 78 18 80 69 41
19 5 15 19 31 46 54 33 44 54 68 78 19 79 70 41
20 6 16 20 32 47 55 33 45 55 69 80 20 77 71 41
21 8 16 21 33 48 56 34 46 56 70 81 21 76 72 41
22 10 17 22 33 48 57 34 47 57 71 82 22 75 73 40
23 10 18 23 34 49 58 35 48 58 72 83 23 74 74 40
24 11 19 24 35 50 59 35 48 59 72 83 24 73 75 40
25 11 20 25 35 50 60 36 49 60 73 83 25 72 76 39
26 12 21 26 36 51 61 37 50 61 73 85 26 71 77 39
27 12 22 27 38 52 62 38 50 62 74 86 27 70 78 39
28 13 23 28 38 52 63 39 51 63 74 86 28 69 79 38
29 13 24 29 39 53 64 40 52 64 76 88 29 68 80 38
30 13 25 30 40 54 65 42 53 65 78 90 30 67 81 38
31 14 25 31 40 54 66 42 53 66 78 91 31 66 82 37
32 15 26 32 42 56 67 43 55 67 80 93 32 65 83 37
33 16 27 33 44 59 68 44 58 68 84 97 33 65 84 37
34 17 28 34 46 60 69 45 59 69 86 100 34 63 85 36
35 18 29 35 47 61 70 46 60 70 88 102 35 62 86 36
To adjust a dwelling’s replacement cost new (RCN) for
depreciation, the remaining economic life (REL) percentage of
the dwelling must be determined.
First use Schedule A - Effective Age to determine the
dwelling’s Effective Age by correlating the dwelling’s actual age
with its condition, desirability, and utility (CDU) rating.
Then, in Schedule B - REL%, use this Effective Age to
correlate to the corresponding REL percentage.
Finally, multiply the RCN of the dwelling by this REL
percentage.
36 62 87 36
37 61 88 35
38 59 89 35
39 59 90 35
40 58 91 34
41 57 92 34
42 57 93 33
43 56 94 33
44 56 95 33
45 56 96 32
46 55 97 32
47 54 98 32
48 54 99 31
49 52 100 31
50 51 101 30
51 51 102 30
*Residential REL Table- Use only with apartment/ condo interior finish type schedule
PUB-126 (R-01/20)
Page 65 of 82
Condominium Valuation
The term “condominium” is a system of ownership in one or more multi-unit buildings. The unit
owner owns an “air lot” unit and a share of the undivided interest in the common elements of the
land and the building.
An air lot is defined as the space enclosed by the three-dimensional measurement of the unit.
The measurement is from the inner faces of the walls, ceiling and floor. Common elements of
the buildings consist of the remaining area, including exterior and interior walls, hall, stairways,
etc. All the designated land (as recorded) upon which the buildings are situated, are the
common elements of land.
The amount of ownership of common elements is declared by a percentage figure applicable to
each individual unit. This schedule of ownership is found in a declaration that must be recorded
by the developer in accordance with the Illinois Condominium Property Act.
The information supplied in the declaration (and plat) is important in the assessment process.
The assessor must become familiar with the declaration in order to extract the needed
information. For further information reference the Condominium Property Act (765 ILCS 605),
Sections 3-6, 8 and 10.
To determine an average SF Unit Size, divide the SFFA of all finished areas by the number of
condominium units.
Note that the sales comparison approach to value is the most reliable for already constructed
buildings when there is adequate current sales data available.
For this example, use the building we just valued in the Sample 2 Apartment Valuation PRC. A
value will be placed on individual building units.
PUB-126 (R-01/20)
Page 66 of 82
Condominium Procedure
Step 1- Review the recorded condominium declaration to understand the real property rights
owned by each unit owner. Attached to the declaration are exhibits that detail the percentage
of ownership in common elements, the description of the condominium tract, and drawings
showing precise dimensions of the condominium buildings and each unit.
Step 2- Value the total condominium tract, as if vacant land. The tract is owned in common,
therefore, allocate the land value according to the ownership percentage as recorded in the
declaration. List the individual units on the “Condominium Summary, PRC-7” form.
Step 3- Determine the total RCN. List and compute the RCN of the building and common
elements using the Commercial PRC-4. List common elements (driveways, swimming pools,
tennis courts, etc.) in the “Summary of Other Exterior Improvements’ section of the PRC-4. This
step has already been completed in the Sample 2 Apartment Building Valuation on previous
pages. Remember, the condominium designation does not make the structure any different-
it is just a form of ownership, so the value would be the same for the structure using the cost
approach to value. The income or market approaches may determine a different reflection of
market price.
Step 4- Using the ownership percentage listed on the declaration form, value the unit or units
proportionally. All single units totaled should equal 100% value for the entire tract and buildings.
The value for the land should also total 100% for all units.
Condominium Summary
Area Sect. Block Parcel
CardNo. ______ of ______
Depreciated Bldgs. & Common Ele. Other Common Impr. Total Land Value Assessment Level
Replacement Cost
Condominium
_____________% _____________% _____________%
Unit % of Unit Market Bldg. & Other Total Land Unit Residual Assessed Value
ID Common Ele. Value Common Ele. Common Impr. Common Ele. Value Value Land Common Unit
No. %
No. %
No. %
No. %
No. %
No. %
No. %
No. %
No. %
No. %
No. %
No. %
No. %
No. %
No. %
No. %
No. %
No. %
No. %
No. %
PRC-7 (R-6/99) IL-492-1152
11
Publication 126-2019 Valuation Example
611,124 3,136 82,300
33.33 33.33
1
10.75
65,696 337 66,033 8,847
2,949
22,009
2
16.41
100,285 515 100,800 13,505
4,501
33,597
3
16.58
101,324 520 101,844 13,645
13,645
33,945
4
10.93
66,796 343 67,139 8,995
8,995
22,377
5
10.76
65,757 337 66,094 8,855
8,855
22,029
6
11.69
71,440 367 71,807 9,621
9,621
23,933
7
11.85
72,418 372 72,790 9,753
9,753
24261
8
11.03
67,407 346 67,753 9,078
9,078
32,581
PUB-126 (R-01/20)
Page 67 of 82
Section D: Subsidiary Schedules Frequently Used
The following are a few component-in-place schedules that are frequently used in making
cost adjustments for commercial improvements. The entire list of commercial subsidiary cost
schedules can be found in IDOR’s Publication 127.
HVAC No Heat - No A/C Plumbing Sprinklers Paving Store Fronts and Signage
33 Heating-Ventilation-Air Conditioning (HVAC)
Per SFFA
Prices for HVAC are provided below according to finish or use of the building (or area
within the building). The prices were developed on the basis of heating, ventilation
or air conditioning cubic area and then converted to SF costs for the convenience of
the assessor. Because of this, it may be necessary to adjust the costs for height. The
base height is 14’ and 3% of the cost indicated should be added or deducted for each
foot of height variation in the subject building.
Type Comm. Ind. Office
Electric Baseboard $3.85 $3.65 $5.50
Electric Wall/ Floor Heaters $2.33 $2.33 $3.10
Heat Pump, Heat & Cool $7.38 $5.82 $11.36
Forced Warm Air, Central System $5.48 $4.12 $8.22
Ventilation only w/ Ducts $1.25 $0.90 $1.92
Hot Water Baseboard $8.94 $6.29 $13.38
Radiant Floor $4.50 $3.26 $6.75
Steam Radiators
w/ Boiler $6.44 $5.12 $12.31
w/o Boiler $5.24 $4.22 $10.09
Suspended unit heaters
Gas Fired $2.10 $1.60 $2.55
w/ Steam or Hot Water Coil $3.50 $1.85
Zoned Hot & Cold Water $18.50 $14.00 $28.00
Zoned Hot & Cold Air $10.50 $8.00 $16.50
A/C Central Forced Air $6.50 $4.50 $9.50
No Heat - No A/C Schedule (-)*
Subtract per SF cost for any subject property with no heat or no central air
conditioning if included in the interior use base cost.
Use Type
No Heat
Deduct per SF
No A/C
Deduct per SF
Apartment 3.20 2.10
Office 6.90 4.60
Commercial 5.55 3.70
Industrial 4.00 2.65
* No Heat - No A/C Schedule is not included in Publication 127.
PUB-126 (R-01/20)
Page 68 of 82
32 Plumbing
The typical fixture cost is for sinks, water closets, tubs, water heaters, urinals, etc. The
cost includes amounts for fixture water supply, waste, and vent lines. Exterior piping to
the building is not included.
Typical Fixtures
Residential Type 1
$930
Commercial Type 2
$1,500
Industrial Type 3
$2,000
Specialty Type 4
See Below
Specialty Fixtures Each
Drinking Fountain, Floor $2,100
Wall $1,700
Electric Water Cooler $1,700
Laundry Tub, Single $1,500
Double $1,650
Sump Pump $380
Janitor’s Sink $1,110
Emergency Shower or Face Wash $1,540
Cast Iron Trough Sinks, 4 Faucet 48” $2,100
8 Faucet 96” $3,500
Add for Stainless Steel 20%
36 Fire Sprinkler System
Sprinkler costs include all interior heads, supply lines, and accessories. Wet system
piping contains water at all times; dry pipe system contains air under pressure and is
used in unheated areas where freezing might be encountered. For dry pipe systems,
add 10% to the wet system prices. Pumps should be added to the costs below.
Area Serviced
Cost per SFSA
Ordinary
Hazard*
Extra
Hazard**
Through 1,000 SF $8.75 $13.10
1,001 - 2,000 $8.50 $12.75
2,001-5,000 $5.60 $8.40
5,001-10,000 $4.68 $7.00
Over $4.20 $6.30
*Ordinary hazard occupancies include stores, commercial, offices, garages, factories,
warehouses, etc.
** Extra hazard occupancies include aircraft hangers, chemical works, linoleum
manufacturing, paint shops and varnish works, solvent extracting. etc.
PUB-126 (R-01/20)
Page 69 of 82
14 Store Fronts
Type *Per SF Display Area
Wood Framed Glass & Trim with
Wood Siding $31.50
Brick $41.50
Ceramic $37.50
Marble or Granite $81.50
Steel Framed Glass & Aluminum Trim with
Brick $51.75
Ceramic $47.75
Marble or Granite $92.50
Steel Framed Glass & Stainless Steel or Bronze Trim with
Brick $74.50
Ceramic $68.75
Marble or Granite $112.50
*In calculating the total display area, include surface area of all glass, sign, and
bulkhead areas; including entrance way, islands, etc.
Additions to Basic Store Fronts
Display Platforms (Per SF) $9.80
Display Ceiling (Per SF) $4.50
Display Back (Per SF) $7.80
Entrance Doors
Revolving Door, each $42,000.00
Hinged Aluminum & Glass, Each $1,800.00
Hinged Bronze or Stainless, Each $3,700.00
Add for Automatic Door Opener (per door) $6,200.00
Sliding Automatic Glass & Stainless Steel $17,500.00
Security Gates (Per SF of Gate Area)
Scissor type Folding Gate Painted Steel $22.25
14 Roll-up Grille, Alum Manual, Each $39.50
Add for Motorized Operation, Each $1,780.00
Signs (Marquees) Per SF
Plain, Steel Framed $36.00
Ornamental, Steel Framed $45.00
Plain, Wood Framed $31.50
Wood or Stucco, Wood Framed $26.30
Illuminated Plastic, Single Face $95.00
PUB-126 (R-01/20)
Page 70 of 82
62 Paving
Paving Type Paving Type
Asphalt Per SFGA Curbs Per LF
Binder Course
Asphalt
2” Thick $1.59 6” x 8” $5.56
3” Thick $2.33 8” x 8” $6.30
4” Thick $3.07
Concrete
Wearing Course 6” x 18” Cast in Place, Straight $16.80
1 1/2” Thick $1.38 6” x 18” Cast in Place, Curved $20.54
2” Thick $1.76 6” x 18” Precast, Straight $22.80
2 1/2” Thick $2.14 6” x 18” Precast, Curved $28.50
Light Traffic (Drive-ins,
Parking Lots, etc.) $2.97
Granite
5” x 16” $24.50
Heavy Traffic (Truck Stops,
Service Stations, etc.) $5.21 6” x 18” $29.90
Concrete Per SFGA Sidewalks Per SFGA
6” $3.65 Asphalt on Ground
8” $4.73 2” $3.50
9” $5.75 2 1/2” $4.10
Crushed Stone
(includes Grading) Per SFGA Concrete on Ground
3” $0.70 4” $5.16
6” $1.22 5” $5.89
9” $1.88 6” $6.63
Steps
Per LF
Tread Add for Exposed Aggregate $1.30
Concrete $36.84
Prepared Base
(for Above Walks)
Brick $63.58 4” $0.79
Railroad Ties $44.50 6” $1.56
PUB-126 (R-01/20)
Page 71 of 82
Section E: Grain Elevators
Valuation procedure and schedules
Elevator types A & B
To use schedules A and B, select a per bushel price according to the nearest bushel capacity to
the subject facility. Apply this price to the exact bushel capacity of the subject elevator to derive
a base cost. The base cost price includes the items listed in the bottom note of each schedule.
Also listed in the bottom note are items typically found with each type of elevator that must be
priced separately, using other manual schedules. Elevator types A and B often have “added-on”
storage and handling equipment similar to that described in type D grain elevator schedules. In
this case, separate prices should be added from the D schedules.
Example:
An old wood-frame country elevator with 82,000 bushel capacity.
The subject property also has:
• Two 48,000 bushel steel storage tanks
• One 250 bushel dump pit
• One 80’ leg with 1,000 BPH capacity
• One 6 duct distributor head, 6”
• 300 LF of round 6” spouting
• Two 2,900 BPH grain dryers
Base Price
82,000 Bu x $7.29 $597,780
2 -- 48,000 Bu. Steel Storage Tanks @ $114,200 Each $228,400
1 -- 80’ leg w/ 1,000 BPH Capacity @ $465 x 80 LF $37,200
1 -- 6 , 6” Duct Distributor Head $2,250
1 -- Yard Dump Pit @ 250 Bu. X $3.65” $913
300 LF 6” Round Spouting @ $41.34 x 300 LF $12,402
2 -- 2,900 BPH Grain Dryers @ $350,000 Each $700,000
Total Cost Estimate Grain Handling Facilities $1,578,945
Add the cost of other yard and outside improvements, scale house, railroad
spurs, scales, etc. to determine the total RCN estimate.
PUB-126 (R-01/20)
Page 72 of 82
Type A -- Wood Framed
Bushel Capacity Elevator Cost per BU
20,000 $12.80
25,000 $11.70
30,000 $10.80
40,000 $9.70
50,000 $8.80
75,000 $7.50
100,000 $6.75
150,000 $5.70
200,000 $5.15
250,000 $4.70
300,000 $4.40
Note: Costs do not include any separate office building,
scale house, drying equipment, dump pits, railroad scales
or spurs or yard improvements. These items must be
described and priced separately from the appropriate
schedules. See Type B or grain tank steel schedules for
annex.
Type B -- Concrete Country
BU Capacity
Elevator Cost
per BU
Annex Cost
per BU*
75,000 $10.60 $6.85
100,000 $9.90 $6.35
150,000 $8.90 $5.75
200,000 $8.30 $5.35
250,000 $7.85 $5.05
300,000 $7.50 $4.85
400,000 $7.00 $4.50
500,000 $6.60 $4.26
750,000 $5.95 $3.86
1,000,000 $5.55 $3.57
2,000,000 $4.65 $3.00
2,000,000+ $4.25 $2.72
*Costs are for an annex with a basement.
For an annex with a tunnel only, deduct 9%
Note: Costs do not include any separate office building,
scale house, supplemental storage buildings, drying
equipment, railroad spurs, truck or railroad scales or yard
improvements. These items must be described and priced
separately from the appropriate schedule.
PUB-126 (R-01/20)
Page 73 of 82
Elevator Type D
Example:
6 -- 38,000 Bu. Steel Tanks Approximately 56’ Height @ $91,950 Each $551,700
6 -- 48,000 Bu. Steel Tanks Approximately 72’ Height @ $114,200 Each $685,200
12 -- 58,000 Bu. Steel Tanks Approximately 88’ Height @ $134,300 Each $1,611,600
1 -- 76,000 Bu. Steel Building Flat Grain Storage @ $1.75 per Bushel
1 Building x 76,000 Bu. x $1.75= $133,000
3 -- Dump Pits, 900 Bu. @ $3.65 per Bushel
3 Pits x 900 Bu. x $3.65= $9,855
2 -- 60’ legs/ 1,500 BPH @ $565 per Linear Feet
2 Legs x 60 LF x $565= $67,800
1 -- 80’ leg/ 2,000 BPH @ $515 per Linear Feet
1 Leg x 80 LF x $515= $41,200
2 -- 6” 12 Duct Distributor Heads @ $4,825 Each $9,650
2 -- 6” 6 Duct Distributor Heads @ $2,250 Each $4,500
1,800 LF of 6” Round Spouting @ $41.34 per Linear Feet
1,800 LF x $41.34= $74,412
2 -- 2,900 BPH Grain Dryers @ $350,000 Each $700,000
1 -- 120’ x 12” Elevated Belt Conveyer @ $27,500 Each $27,500
Total Cost of Grain Storage/ Handling Facilities $3,916,417
Type D facilities are custom-assembled according to the owner’s judgment for the particular
location. They usually consist of a battery of steel grain tanks with related grain handling
equipment and subsidiary buildings. However, the storage facilities may be concrete tanks or a
combination of steel and concrete grain storage tanks. To calculate the total cost estimate, price
each storage tank, each piece of grain handling equipment, and each yard and outside item of
construction separately.
PUB-126 (R-01/20)
Page 74 of 82
Grain Conversion Tables
1 Bushel Corn = 1.2445 CF or 56 lbs.
1 Bushel Wheat = 1.2445 CF or 60 lbs.
1 Bushel Soybeans = 1.2445 CF or 60 lbs.
1 Bushel Oats = 1.2445 CF or 32 lbs.
1 Bushel Barley = 1.2445 CF or 45 lbs.
1 Cubic Foot (CF) = .8036 Bushel
1 Gallon = .1337 CF or .1074 Bushell
To compute the Volume of a Circular Bin with a Flat Top:
1. Multiply the square of the diameter of the bin floor x .63135 to get the bushel
storage per foot of bin. (D
2
x .63135)
2. Multiply the bushel storage per foot by the eave height of the bin. (D
2
x .63135 x EH)
Example:
Bin is 21’ dia. X 40’ high
1. 21’ x 21’ x .63135 = 278.43 (Base Area or Bushel Storage per Foot)
2. 278.43 (Bushel Storage per Foot) x 40’ = 11,137 Bushels
To compute the volume of same bin with an estimated 6’ high cone top, multiply the
area of the base by 1/3 the altitude, then add this additional volume to the already
calculated volume of the flat top bin.
278.43 (Bushel Storage per Foot) x 2’ ( or 1/3 x 6’) = 557 additional bushels
Supplemental Grain Elevator Schedules
Supplemental Equipment
Truck Lifts, Hydraulic, 70’—36 degree Tilt in
Concrete Cell (without scale) $140,500.00
Receiving Dump Pits (in yard) per Bushel $3.65
Manlifts -- per Linear Ft. Travel
Electric Operated—LF $320.00
Manual Operation—LF $130.00
Aeration Tubes, 12 Diameter per LF $19.00
Grain Truck Probe $14,000.00
PUB-126 (R-01/20)
Page 75 of 82
Feed Mill Equipment
Because of the vast variety of types and sizes of feed mills, some of which are
combined with a country-type elevator, it is recommended that the building be priced
from the appropriate CIP schedules.
Equipment - the cost of the machinery is very flexible and the costs in the table
represent a range based on the cubic feet of building volume which can be used as a
guideline.
Normal machinery and equipment consist of a dump pit and screw conveyor,
temporary storage bins, molasses tank and mixer, hammer mill, roller mill, and an
elevator or conveyor system.
Building Volume (CF) Per CF of Building
20,000 $4.30
30,000 $3.80
40,000 $3.70
50,000 $3.40
75,000 $3.00
100,000 $2.90
125,000 $2.75
150,000 and more $2.60
Grain Dryers
Continuous Flow Grain Dryers
Farm Commercial
Bu Per Hour Base Cost Bu Per Hr. Base Cost
790 $144,000 1400-1999 $266,000
1115 $186,000 2000-2925 $350,000
1350 $206,000 2926-3500 $433,000
1650 $256,000 over 3500 $127.50 /Bu.
Add for Heat Recovery 10%
PUB-126 (R-01/20)
Page 76 of 82
Centrifugal Bin Fans
Type Cost
Fans without Motor $2,120
Fans with 5 hp. Single phase $3,580
Fans with 7.5 hp. Single phase $4,200
Fans with 10 hp. Single phase $4,800
Fans with 5 hp. 3 Phase $2,830
Fans with 7.5 hp. 3 Phase $2,950
Fans with 10 hp. 3 Phase $3,720
Elevator Legs (Bucket Conveyors)
Cap. Bu.
Per Hr.
Discharge Height (per VLF)
(Multiply cost per foot times height to determine cost of equipment)
30’ 40’ 50’ 60’ 80’ 100’ 120’
500 $710 $590 $520 $475
750 $760 $630 $555 $505
1,000 $800 $665 $580 $530 $465 $420 $395
1,500 $860 $710 $625 $565 $495 $450 $420
2,000 $905 $750 $655 $595 $515 $460 $435
3,000 $970 $800 $700 $635 $550 $500 $470
5,000 $1,065 $880 $765 $690 $600 $540 $505
7,500 $925 $820 $745 $640 $570 $540
10,000 $865 $775 $670 $605 $560
PUB-126 (R-01/20)
Page 77 of 82
Conveyors -- Elevated*
Length 8” 12” 16” 24”
15’ $4,800 $5,200 $7,000 $7,200
30’ $6,850 $9,200 $11,000 $13,600
45’ $9,600 $12,000 $14,500 $19,300
60’ $11,750 $16,000 $18,500 $22,400
75’ $13,500 $18,000 $22,000 $28,400
90’ $16,000 $22,500 $23,750 $33,900
120’ $22,000 $27,500 $29,500 $45,200
150’ $25,000 $33,000 $35,000 $54,700
200’ $30,000 $39,000 $49,500 $69,000
*For tunnel conveyors, deduct 25%
Belt Capacities
8” = 5,500 BPH 16” = 12,000 BPH
12” = 8,000 BPH 24” = 17,000 BPH
LP Tanks -- Horizontal
Gallons Capacity Size Cost
5,000 5’ x 36’ $26,900
7,500 6’ x 37’ $30,500
10,000 6’ x 50’ $34,300
12,500 6’ x 61’ $41,000
15,000 7 1/2 ‘x 50’ $47,600
20,000 7 1/2’ x 65’ $58,600
25,000 9 1/2’ x 51’ $65,600
PUB-126 (R-01/20)
Page 78 of 82
Distributors (Each) Manual 45º
Number of Ducts 6”- 8” Diameter 9”-12” Diameter
3 $1,210 $1,510
6 $2,250 $3,010
12 $4,825 $6,020
18 $7,250 $9,030
Spouting (Per LF)
Size Flexible Round Square
6 $25.38 $41.34 $57.30
8 $29.74 $47.95 $65.57
10 $51.79 $73.32 $95.52
12 $80.50 $103.22 $126.78
14 $89.28 $112.06 $141.13
Spouting (Per LF) costs include installation on legs or saddle pads (including fittings
on tank) but not pipe, valves, or foundations.
Steel Building Flat Grain Storage
Costs include concrete foundation and floor, steel panel walls, gable steel roof with
rigid steel frame, doors and explosion-proof lighting.
The SFGA costs do not include heat, loading or leveling systems, aeration devices, or
any other features, and are only for those buildings specially designed and built for the
storage of grain.
For other types of construction, price from the appropriate schedules.
Bushel Capacity Cost per Bushel Bushel Capacity Cost per Bushel
50,000 $2.00 300,000 $1.45
75,000 $1.75 400,000 $1.40
100,000 $1.70 500,000 $1.35
150,000 $1.60 750,000 $1.30
200,000 $1.55 1,000,000 $1.25
250,000 $1.45 2,000,000 + $1.20
PUB-126 (R-01/20)
Page 79 of 82
Grain Tanks -- Steel
Costs are for bolted steel tanks, including concrete foundation only.
Diameter Eave Height Bu. Capacity Cost
9’ 24’ 1,297 $7,900
32’ 1,729 $10,000
40’ 2,162 $11,800
56’ 3,035 $15,000
72’ 3,892 $19,300
12’ 24’ 2,309 $12,100
32’ 3,078 $14,625
40’ 3,818 $19,575
56’ 5,385 $23,900
72’ 6,929 $30,750
15’ 24’ 3,605 $16,500
32’ 4,807 $20,650
48’ 7,210 $28,200
64’ 9,614 $35,400
80’ 12,030 $44,275
18’ 24’ 5,189 $21,000
40’ 8,649 $31,750
56’ 12,109 $41,575
72’ 15,586 $44,850
88’ 19,064 $52,400
21’ 32’ 9,425 $34,680
40’ 11,791 $40,775
56’ 16,504 $47,475
72’ 21,241 $58,400
88’ 25,976 $68,940
26’ 32’ 13,893 $40,260
48’ 20,858 $57,330
64’ 27,624 $74,750
72’ 34,824 $87,200
88’ 41,807 $102,950
PUB-126 (R-01/20)
Page 80 of 82
Grain Tanks -- Steel, continued
Costs are for bolted steel tanks, including concrete foundation only.
Diameter Eave Height Bu. Capacity Cost
32’ 32’ 21,204 $58,275
40’ 26,532 $70,400
56’ 37,189 $91,950
72’ 47,846 $114,200
88’ 58,503 $134,300
42’ 32’ 41,720 $102,230
40’ 51,670 $122,250
48’ 60,320 $138,350
58’ 72,050 $161,300
48’ 32’ 55,250 $128,950
40’ 68,250 $152,800
60’ 98,120 $207,100
60’ 40’ 110,000 $227,500
50’ 132,010 $264,650
60’ 155,460 $305,100
72’ 40’ 168,960 $328,000
48’ 197,750 $369,200
64’ 255,360 $460,500
75’ 59’ 243,455 $434,600
70’ 282,966 $500,000
88’ 352,460 $616,500
107’ 422,325 $731,500
90’ 70’ 357,717 $613,500
88’ 514,882 $874,300
107’ 615,248 $1,034,200
105’ 70’ 575,842 $958,200
88’ 710,440 $1,170,100
107’ 847,104 $1,381,600
135’ 59’ 852,676 $1,377,100
70’ 981,556 $1,569,500
88’ 1,206,204 $1,909,400
For corrugated galvanized tanks, see Publication 122, Instructions
for Farmland Assessments.
PUB-126 (R-01/20)
Page 81 of 82
Quonset Buildings
Costs include standard building with concrete footings
and doors at each end.
Cost do not include floors, heating, lighting, or plumbing.
Heating and plumbing should be added from CIP
schedules.
Length 30’ 40’ 60’ 70’
30’ $23.50 -- -- --
36’ $22.45 -- -- --
48’ $21.10 $18.75 -- --
60’ $20.20 $18.05 $17.20 --
72’ $19.15 $17.35 $16.50 $15.20
84’ $18.30 $16.75 $15.95 $14.75
96’ $17.60 $16.10 $15.45 $14.30
108’ $17.05 $15.60 $15.05 $14.00
120’ $16.50 $14.15 $14.10 $13.60
160’ $15.35 $13.80 $13.80 $13.35
200’ -- $13.50 $13.40 $13.10
Additions Cost
Floors
Asphalt $1.59
Concrete $3.65
Crushed Stone $1.22
Lighting $0.95
Auger and Drive
This is used for the unloading of grain
bins directly into hoppers.
Tank Diameter Base Price
15’ $1,080
18’ $1,215
21’ $1,350
26’ $1,570
30’ $1,750
34’ $1,925
40’ $2,195
PUB-126 (R-01/20)
Page 82 of 82
Steel Hopper Bottom Feed Bins
Overall
Diameter Height Bushels COST
6’ 10’ 120 $1,800
16’ 240 $2,600
21’ 360 $2,900
25’ 480 $3,300
28’ 600 $3,700
7’ 11’ 157 $2,500
14’ 239 $2,700
16’ 321 $2,900
19’ 403 $3,150
9’ 14’ 300 $3,700
17’ 458 $4,450
20’ 594 $4,850
22’ 730 $5,200
25’ 866 $5,650
28’ 1000 $5,900
31’ 1130 $6,200
12’ 20’ 870 $6,200
25’ 1345 $9,400
31’ 1825 $10,750
36’ 2300 $12,000
42’ 2780 $13,500
Steel Temporary Grain Storage Rings
Overall
Diameter Height Bushels COST
40’ 2’ 5,390 $4,120
4’ 7,580 $8,240
6’ 9,590 $12,360
51’ 2’ 10,150 $6,430
4’ 13,630 $12,860
6’ 17,150 $19,290
62’ 2’ 17,110 $8,288
4’ 22,200 $16,576
6’ 27,330 $24,864
70’ 2’ 23,450 $10,258
4’ 29,940 $20,516
6’ 36,440 $30,774
77’ 2’ 30,290 $12,416
4’ 38,120 $24,832
6’ 45,950 $37,248
8’ 53,780 $49,664
90’ 2’ 47,020 $16,962
4’ 57,810 $33,924
6’ 68,570 $50,886
8’ 79,350 $67,848
105’ 2’ 71,840 $23,084
4’ 86,450 $46,168
6’ 101,060 $69,252
8’ 115,680 $92,336
Floor slab cost is not included.
