Directory
Cost segregation by property type
For every commercial property type: the typical reclassification range, market fee band, the components that commonly move to short-life, and the top three providers on our fixed rubric. A reference work, not a brochure — operated by Cost Seg Smart LLC (one of the providers compared), with every competitor fact sourced and dated. See how we compare.
All 56 property types have a full guide — each with what reclassifies, the modeled range, market pricing, and the top providers on our rubric. Click any property name to open its guide.
Provider directory (22 firms) → Industrial & logistics
| Property type | Typical reclass | Typical fee | Common accelerated components | Top providers |
|---|---|---|---|---|
| Warehouse | 10–38% | From $2,495 | Dock levelers & doors, truck-court paving, yard/site lighting, office build-out, warehouse power | Source Advisors · Cost Seg Smart · Engineered Tax Services (ETS) |
| Distribution center | 12–28% | $5k–18k | Cross-dock doors & levelers, extensive truck-court paving, yard lighting, racking power, security/low-voltage | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Manufacturing / industrial | 6–38% · ~14% | By proposal | Process power & bus duct, dedicated HVAC/exhaust, compressed-air & process piping, cranes/hoists, floor coatings | Source Advisors · Engineered Tax Services (ETS) · McGuire Sponsel |
| Cold storage | 20–40% | $6k–22k | Refrigeration systems, insulated box panels, vapor barriers, specialty doors, backup power, floor heating | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Flex / light industrial | 10–30% | From $2,495 | Tenant build-out, demising walls, dock doors, parking & paving, site lighting | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Truck terminal | 15–30% | $5k–16k | Cross-dock doors & levelers, extensive paving/laydown, canopies, fueling, yard lighting | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Airport hangar | 12–30% | $5k–18k | Hangar doors, specialty lighting & power, fuel/oil systems, apron paving, floor coatings | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Industrial yard / laydown | 20–45% | $3.5k–12k | Site paving & laydown surfacing, fencing & gates, yard lighting, drainage, scales | RE Cost Seg · Cost Seg Smart · Baker Tilly |
Healthcare
| Property type | Typical reclass | Typical fee | Common accelerated components | Top providers |
|---|---|---|---|---|
| Medical office | 8–35% · ~19% | From $2,495 | Medical gas & specialty plumbing, nurse-call & low-voltage, dedicated HVAC, casework, exam-room finishes | Source Advisors · Cost Seg Smart · Cherry Bekaert |
| Dental | 8–35% | From $2,495 | Per-operatory plumbing, vacuum & air, dental equipment power, casework, specialty lighting | Engineered Tax Services (ETS) · RE Cost Seg · CSSI |
| Veterinary | 8–38% · ~22% | From $2,495 | Kennel systems, surgical-suite MEP, specialty flooring, dedicated HVAC, casework | RE Cost Seg · Cost Seg Smart · Segregation Holding |
| Ambulatory surgery center | 15–35% | $6k–20k | Medical gas, OR power & HVAC, isolation systems, nurse-call, casework | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Hospital | 15–32% | $15k–60k+ | Medical gas & vacuum, emergency power, nurse-call, imaging power, kitchen/laundry, specialty HVAC | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Imaging center | 18–38% | $6k–20k | Imaging equipment power & shielding, dedicated HVAC/chilled water, lead-lined build-out, low-voltage | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Laboratory | 20–40% | $6k–22k | Fume hoods & exhaust, process piping & gas, dedicated HVAC, casework, emergency power | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Senior / assisted living | 12–28% | $8k–30k | Nurse-call, kitchen & laundry, generators, unit finishes, amenity FF&E | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Skilled nursing | 12–30% | $8k–30k | Nurse-call & medical systems, kitchen/laundry, generators, specialty HVAC, unit finishes | RE Cost Seg · Cost Seg Smart · Baker Tilly |
Retail & food service
| Property type | Typical reclass | Typical fee | Common accelerated components | Top providers |
|---|---|---|---|---|
| Single-tenant retail | 10–38% · ~27% | From $1,995 | Storefront & signage, interior finishes, parking & paving, site lighting | Source Advisors · Cost Seg Smart · Engineered Tax Services (ETS) |
| Strip / neighborhood center | 12–28% | $5k–16k | Tenant build-out, pylon/monument signage, extensive parking, site lighting, landscaping | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Big box | 12–28% | $6k–18k | Storefront, interior finishes, large parking fields, site lighting, refrigeration (if anchored) | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Grocery | 20–38% | $8k–25k | Refrigeration & cases, specialty electrical, deli/kitchen equipment, parking, site lighting | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Shopping mall | 12–26% | $15k–50k+ | Common-area finishes, food-court equipment, parking structures, signage, HVAC | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Restaurant (full service) | 12–42% · ~21–29% | From $2,495 | Kitchen hoods & exhaust, kitchen equipment, decorative lighting, bar & millwork, patio | Cost Seg Smart · Source Advisors · Baker Tilly |
| QSR / drive-thru | 22–42% | $3.5k–12k | Kitchen equipment & hoods, drive-thru systems, canopy, signage, paving | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Bar / brewery | 20–40% | $4k–14k | Brewing & tap systems, kitchen, bar millwork, specialty plumbing & drainage, decorative lighting | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Convenience store / gas station | 10–38% | From $2,995 | Fuel dispensers & canopy, forecourt paving, coolers, signage (RMFO 15-yr may apply) | Cost Seg Smart · Engineered Tax Services (ETS) · RE Cost Seg |
| Car wash | 25–60% · ~48% | From $2,995 | Tunnel & wash equipment, water-reclaim systems, vacuums, canopies, paving | Cost Seg Smart · Engineered Tax Services (ETS) · RE Cost Seg |
| Auto dealership | 10–35% | From $2,495 | Showroom finishes & lighting, service-bay lifts & equipment, lot paving & lighting, signage | Source Advisors · Cost Seg Smart · Engineered Tax Services (ETS) |
| Auto service / collision | 18–38% | $4k–14k | Lifts & bays, compressed air, paint booths, exhaust, floor drains, paving | RE Cost Seg · Cost Seg Smart · Baker Tilly |
Residential rental
| Property type | Typical reclass | Typical fee | Common accelerated components | Top providers |
|---|---|---|---|---|
| Multifamily (5+ units) | 12–30% | From $1,995 | Unit appliances & finishes, cabinetry & flooring, site amenities, parking, landscaping | Cost Seg Smart · Madison SPECS · RE Cost Seg |
| Build-to-rent community | 15–30% | $6k–22k | Unit finishes & appliances, community amenities, extensive site work, landscaping, pools | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Student housing | 15–32% | $6k–22k | Unit FF&E, common amenities, laundry, security & low-voltage, site work | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Senior apartments (55+) | 14–28% | $6k–20k | Unit finishes, amenity spaces, generators, elevators, site amenities | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Mobile home / RV park | 20–45% | $4k–14k | Site utilities & pads, hookups, roads & paving, clubhouse, pools, landscaping | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Short-term rental portfolio | 20–35% | $1.5k–5k | Furniture & appliances, decor, pools & decking, outdoor amenities | RE Cost Seg · Cost Seg Smart · Baker Tilly |
Hospitality & leisure
| Property type | Typical reclass | Typical fee | Common accelerated components | Top providers |
|---|---|---|---|---|
| Hotel (full service) | 6–35% · ~14% | From $3,495 | Guest FF&E, decorative millwork & lighting, kitchen & laundry, pool equipment, signage | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Limited-service hotel | 20–35% | $6k–20k | Guest FF&E, breakfast-area equipment, pool, signage, parking | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Resort | 25–42% | $15k–50k+ | Guest FF&E, pools & spa, kitchens, landscaping, recreation equipment | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Motel | 18–35% | $4k–14k | Room FF&E, exterior corridors & canopies, signage, parking, pool | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Fitness / gym | 10–35% | From $2,495 | Specialty flooring, locker & shower build-out, equipment power, HVAC/ventilation, sound & AV | Source Advisors · Cost Seg Smart · Engineered Tax Services (ETS) |
| Golf & country club | 20–40% | $10k–35k | Course irrigation & cart paths, clubhouse FF&E, kitchen, pro-shop, landscaping | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Marina | 25–45% | $6k–22k | Docks & piers, fuel systems, utilities to slips, boat lifts, paving | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Entertainment venue | 20–40% | $6k–25k | AV & stage systems, specialty lighting & sound, seating, concessions, HVAC | RE Cost Seg · Cost Seg Smart · Baker Tilly |
Office & mixed-use
| Property type | Typical reclass | Typical fee | Common accelerated components | Top providers |
|---|---|---|---|---|
| Office (suburban low-rise) | 12–35% | From $1,995 | Tenant improvements, cabling & low-voltage, decorative lighting, parking, landscaping | Baker Tilly · RE Cost Seg · Cost Seg Smart |
| Office (CBD high-rise) | 10–24% | $15k–60k+ | Tenant improvements, supplemental HVAC, low-voltage, lobby finishes, security | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Coworking / flex office | 15–32% | $5k–18k | Demountable partitions, extensive low-voltage & AV, cafe/kitchens, decorative finishes, FF&E | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Bank branch | 15–32% | $4k–14k | Vault & security systems, drive-thru, teller millwork, canopy, signage, paving | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Mixed-use | 5–32% · ~12% | From $1,995 | Blended retail build-out & residential finishes, parking, common areas | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Parking structure | 8–20% | $5k–18k | Lighting & ventilation, revenue-control equipment, coatings, signage, drainage | RE Cost Seg · Cost Seg Smart · Baker Tilly |
Specialty
| Property type | Typical reclass | Typical fee | Common accelerated components | Top providers |
|---|---|---|---|---|
| Self-storage | 8–38% · ~23% | From $2,495 | Roll-up doors, demountable partitions, security & access systems, paving, gates & lighting | Cost Seg Smart · Source Advisors · Engineered Tax Services (ETS) |
| Data center | 38–60% | $4,995–$54,995 (sub-$100M); $100M+ by proposal | Power distribution (UPS/PDU/switchgear), CRAC/cooling, raised floor, generators, fire suppression | RE Cost Seg · Cost Seg Smart · Source Advisors |
| Cannabis cultivation / retail | 25–50% | $6k–22k | Grow lighting & power, HVAC & dehumidification, irrigation/fertigation, security, benching | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Church / religious facility | 8–22% | $4k–14k | AV & sound, decorative lighting, kitchen, parking, landscaping | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| School / childcare | 10–25% | $5k–18k | Playground & site equipment, kitchen, low-voltage & AV, casework, parking | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Funeral home | 12–28% | $4k–12k | Prep-room specialty plumbing & HVAC, chapel AV, canopy, parking, landscaping | RE Cost Seg · Cost Seg Smart · Baker Tilly |
| Agricultural / processing | 20–45% | $5k–20k | Process equipment & power, refrigeration, specialty plumbing, grain/storage systems, site work | RE Cost Seg · Cost Seg Smart · Baker Tilly |
Typical reclass ranges: for a linked (live-guide) type, the engine's modeled accelerated-% band across standardized property configurations; for other types, a typical market range from general industry experience — neither is a summary of completed client studies. Fees for live types are Cost Seg Smart's published starting fees (from the pricing spine); other fees are typical market bands and are size-dependent. Components are the items that most commonly reclassify to 5-, 7- or 15-year property in that type. Top providers is the top three by our published rubric; where a type has no dedicated guide yet, no provider has type-specific evidence, so the order reflects general methodology, pricing, deliverables and terms — the per-type guide refines it. Cost Seg Smart is the site operator and is scored under the same rubric; it appears in a shortlist only where its facts rank, and leads only the few types where it has dedicated published evidence.