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 42 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 market fee | Common accelerated components | Top providers |
|---|---|---|---|---|
| Warehouse | 10–38% | $3.5k–12k | Dock levelers & equipment (doors: installation-dependent), truck-court paving, yard/site lighting, office build-out, warehouse power | Cost Seg Smart · Source Advisors · 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 | Cost Seg Smart · Source Advisors · RE Cost Seg |
| Manufacturing / industrial | 6–38% | $5k–20k | Process power & bus duct, dedicated HVAC/exhaust, compressed-air & process piping, cranes/hoists, floor coatings | Cost Seg Smart · Source Advisors · Engineered Tax Services (ETS) |
| Cold storage | 20–40% | $6k–22k | Refrigeration machinery (compressors, condensers, evaporators), backup power, floor heating, dock aprons & paving — the insulated panel envelope and vapor barriers stay 39-year | Cost Seg Smart · RE Cost Seg · Baker Tilly |
| Flex / light industrial | 10–30% | $3.5k–12k | Tenant build-out, demising walls, dock doors, parking & paving, site lighting | Cost Seg Smart · CSSI · RE Cost Seg |
| Airport hangar | 10–18% | $5k–18k | Apron & taxilane paving, specialty lighting & power, fuel/oil systems, door operating machinery, floor coatings | Cost Seg Smart · Engineered Tax Services (ETS) · RE Cost Seg |
Healthcare
| Property type | Typical reclass | Typical market fee | Common accelerated components | Top providers |
|---|---|---|---|---|
| Medical office | 8–35% · ~19% | $3.5k–14k | Medical gas & specialty plumbing, nurse-call & low-voltage, equipment-dedicated HVAC (where it serves identifiable clinical equipment), casework, exam-room finishes | Cost Seg Smart · Source Advisors · Cherry Bekaert |
| Dental | 8–35% | $3.5k–12k | Per-operatory plumbing, vacuum & air, dental equipment power, casework, specialty lighting | Cost Seg Smart · Engineered Tax Services (ETS) · CSSI |
| Veterinary | 8–38% · ~22% | $3.5k–12k | Kennel systems, surgical-suite MEP, specialty flooring, dedicated HVAC, casework | Cost Seg Smart · RE Cost Seg · Segregation Holding |
| Hospital | 15–32% | $15k–60k+ | Nurse-call & telemetry, imaging power & cooling, kitchen/laundry equipment — med-gas distribution, emergency power and specialty HVAC split by engineered allocation | Cost Seg Smart · RE Cost Seg · CliftonLarsonAllen (CLA) |
| Senior / assisted living | 12–28% | $8k–30k | Nurse-call, kitchen & laundry equipment, unit finishes, amenity FF&E — the generator branch is an engineer-review allocation | Cost Seg Smart · Engineered Tax Services (ETS) · Source Advisors |
| Skilled nursing | 12–30% | $8k–30k | Nurse-call & clinical low-voltage, kitchen/laundry equipment, therapeutic bathing plumbing, unit finishes — generators and treatment HVAC are engineer-review allocations | Cost Seg Smart · CSSI · RE Cost Seg |
Retail & food service
| Property type | Typical reclass | Typical market fee | Common accelerated components | Top providers |
|---|---|---|---|---|
| Single-tenant retail | 10–38% · ~27% | $3.5k–12k | Storefront & signage, interior finishes, parking & paving, site lighting | Cost Seg Smart · Source Advisors · Engineered Tax Services (ETS) |
| Strip / neighborhood center | 12–28% | $5k–16k | Parking field & curbing, pylon/monument signage, site lighting, landscaping, landlord-owned build-out finishes — tenant-owned build-out may sit on the tenant’s schedule, not yours | Cost Seg Smart · Source Advisors · Engineered Tax Services (ETS) |
| Big box | 12–28% | $6k–18k | Display & decorative lighting, vestibule finishes, interior millwork, large parking fields, site lighting, refrigeration (if grocery-anchored) — structural storefront framing & glazing stay 39-year | Cost Seg Smart · Source Advisors · RE Cost Seg |
| Grocery | 20–38% | $8k–25k | Refrigeration & cases, specialty electrical, deli/kitchen equipment, parking, site lighting | Cost Seg Smart · Source Advisors · Engineered Tax Services (ETS) |
| Restaurant (full service) | 12–42% · ~21–29% | $3.5k–12k | Kitchen hoods & exhaust, kitchen equipment, decorative lighting, bar & millwork, patio | Cost Seg Smart · Source Advisors · Engineered Tax Services (ETS) |
| QSR / drive-thru | 22–42% | $3.5k–12k | Kitchen equipment & hoods, drive-thru systems, canopy, signage, paving | Cost Seg Smart · Engineered Tax Services (ETS) · CSSI |
| Bar / brewery | 20–40% | $4k–14k | Brewing & tap systems, beverage-gas lines, kitchen, bar millwork, decorative lighting — embedded trench drains usually stay 39-year | Cost Seg Smart · Engineered Tax Services (ETS) · RE Cost Seg |
| Convenience store / gas station | 10–38% | $3.5k–12k | Fuel dispensers & canopy, forecourt paving, coolers, signage (RMFO 15-yr may apply) | Cost Seg Smart · Engineered Tax Services (ETS) · CSSI |
| Car wash | 25–60% · ~48% | $3.5k–12k | Tunnel & wash equipment, water-reclaim systems, vacuums, canopies, paving | Cost Seg Smart · Engineered Tax Services (ETS) · CSSI |
| Auto dealership | 10–35% | $6k–20k | Showroom finishes & lighting, service-bay lifts & equipment, lot paving & lighting, signage | Cost Seg Smart · Source Advisors · Engineered Tax Services (ETS) |
| Auto service / collision | 18–38% | $4k–14k | Lifts & bays, compressed air, paint booths, exhaust, paving — embedded floor drains usually stay 39-year | Cost Seg Smart · RE Cost Seg · CSSI |
Residential rental
| Property type | Typical reclass | Typical market fee | Common accelerated components | Top providers |
|---|---|---|---|---|
| Multifamily (5+ units) | 12–30% | $5k–20k | Unit appliances & finishes, cabinetry & flooring, site amenities, parking, landscaping | Cost Seg Smart · Cherry Bekaert · Madison SPECS |
| Senior apartments (55+) | 14–28% | $6k–20k | Unit finishes, amenity FF&E, site amenities, parking & landscaping — elevators and generators generally stay in the shell | Cost Seg Smart · Source Advisors · RE Cost Seg |
| Short-term rental portfolio | 20–35% | $1.5k–5k | Furniture & appliances, decor, pools & decking, outdoor amenities | RE Cost Seg · Cost Seg Smart · Engineered Tax Services (ETS) |
Hospitality & leisure
| Property type | Typical reclass | Typical market fee | Common accelerated components | Top providers |
|---|---|---|---|---|
| Hotel (full service) | 6–35% | $10k–35k | Guest FF&E, decorative millwork & lighting, kitchen & laundry, pool equipment, signage | Cost Seg Smart · RE Cost Seg · Engineered Tax Services (ETS) |
| Fitness / gym | 10–35% | $4k–14k | Specialty flooring, locker & shower build-out, equipment power, HVAC/ventilation, sound & AV | Cost Seg Smart · Source Advisors · Engineered Tax Services (ETS) |
| Golf & country club | 20–40% | $10k–35k | Course irrigation & cart paths, clubhouse FF&E, kitchen, pro-shop, landscaping | Cost Seg Smart · RE Cost Seg · CSSI |
| Marina | 25–45% | $6k–22k | Docks & piers, fuel systems, utilities to slips, boat lifts, paving | Cost Seg Smart · CSSI · RE Cost Seg |
| Entertainment venue | 20–40% | $6k–25k | AV & stage systems, specialty lighting & sound, seating, concessions, HVAC | Cost Seg Smart · Engineered Tax Services (ETS) · RE Cost Seg |
Office & mixed-use
| Property type | Typical reclass | Typical market fee | Common accelerated components | Top providers |
|---|---|---|---|---|
| Office (suburban low-rise) | 12–35% | $4k–16k | Tenant improvements, cabling & low-voltage, decorative lighting, parking, landscaping | Source Advisors · Engineered Tax Services (ETS) · Capstan Tax Strategies |
| Bank branch | 15–32% | $4k–14k | Vault & security systems, drive-thru, teller millwork, canopy, signage, paving | Cost Seg Smart · RE Cost Seg · Source Advisors |
| Mixed-use | 5–32% · ~12% | $6k–22k | Blended retail build-out & residential finishes, parking, common areas | Cost Seg Smart · CSSI · RE Cost Seg |
| Parking structure | 8–20% | $5k–18k | Lighting & ventilation, revenue-control equipment, coatings, signage, drainage | Cost Seg Smart · Engineered Tax Services (ETS) · RE Cost Seg |
Specialty
| Property type | Typical reclass | Typical market fee | Common accelerated components | Top providers |
|---|---|---|---|---|
| Self-storage | 8–38% · ~23% | $3.5k–12k | Drive-aisle paving, roll-up unit doors (contested), demountable partitions, security & access, drainage & detention, rental-office FF&E | Cost Seg Smart · Source Advisors · Engineered Tax Services (ETS) |
| Data center | 38–60% | $20k–80k+ | Power distribution (UPS/PDU/switchgear), CRAC/cooling, raised floor, generators, fire suppression | Cost Seg Smart · Source Advisors · RE Cost Seg |
| Cannabis cultivation / retail | 25–50% | $6k–22k | Grow lighting & power, HVAC & dehumidification, irrigation/fertigation, security, benching | Cost Seg Smart · RE Cost Seg · Segregation Holding |
| Church / religious facility | 8–22% | $4k–14k | AV & sound, decorative lighting, kitchen, parking, landscaping | Cost Seg Smart · CSSI · RE Cost Seg |
| School / childcare | 10–25% | $5k–18k | Playground & site equipment, kitchen, low-voltage & AV, casework, parking | Cost Seg Smart · Source Advisors · RE Cost Seg |
| Funeral home | 12–28% | $4k–12k | Prep-room specialty plumbing & HVAC, chapel AV, canopy, parking, landscaping | Cost Seg Smart · Engineered Tax Services (ETS) · CSSI |
| Agricultural / processing | 20–45% | $5k–20k | Process equipment & power, refrigeration, specialty plumbing, grain/storage systems, site work | Cost Seg Smart · Engineered Tax Services (ETS) · McGuire Sponsel |
Typical reclass is a modeled accelerated-% range, not a summary of completed client studies (engine-calibrated where noted, otherwise a typical market range). Typical market fee is an indicative range for the property type — study fees scale with building size and depreciable basis, so these are bands, not quotes; Cost Seg Smart's own basis-scaled fees are on the pricing guide, and most competitors are quote-only. Components are the items that most commonly reclassify to 5-, 7- or 15-year property. Top providers is the top three by our published rubric, which weights documented, relevant per-type evidence most heavily. Cost Seg Smart operates this site and is scored under the same rubric — it leads only the types where it has genuine dedicated evidence.