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To answer this question, I think it really depends upon your needs. If you need flexibility and may eventually add more categories, having more rows would be better versus more columns. If the categories were never going to change, more columns may be the better way to do it.

Now, if i were to do this, I think that I would take a different approach. I would create a thing in the data base that had a field for each of the categories, a field each for the user, the property, and the date (year) the record represents. By doing it this way, if you are collecting more data as time goes on, you don’t have to add columns every year, just one new record. You also avoid having to fill out 154 columns when you create a new record.

By doing it this way, you have one row of 13 fields for each year of data. This will allow you to sort/filter the data as well, like if you want to look at five years instead of ten.