TABLE 3 Residential Rental Property Mid-Month Convention Straight Line—27.5 Years
| Month Property Placed in Service |
| |
Month 1 |
Month 2 |
Month 3 |
Month 4 |
Month 5 |
Month 6 |
Month 7 |
Month 8 |
Month 9 |
Month 10 |
Month 11 |
Month 12 |
| Year 1 |
3.485% |
3.182% |
2.879% |
2.576% |
2.273% |
1.970% |
1.667% |
1.364% |
1.061% |
0.758% |
0.455% |
0.152% |
| Year 2-9 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
| Year 10 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
| Year 11 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
| Year 12 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
| Year 13 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
| Year 14 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
| Year 15 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
| Year 16 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
| Year 17 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
| Year 18 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
| Year 19 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
| Year 20 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
| Year 21 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
| Year 22 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
| Year 23 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
| Year 24 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
| Year 25 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
| Year 26 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
| Year 27 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
3.637 |
| Year 28 |
1.97 |
2.273 |
2.576 |
2.879 |
3.182 |
3.485 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
3.636 |
| Year 29 |
|
|
|
|
|
|
0.152 |
0.455 |
0.758 |
1.061 |
1.364 |
1.667 |