Directory
Cost segregation guides by property type
Each guide covers what reclassifies in that property type (with the tax authority and its caveats), the modeled result range, market pricing, and a fixed-rubric comparison of the providers who do the work. We publish a guide only when it has type-specific substance.
Industrial & logistics
| Property type | Modeled reclass range | Guide |
|---|---|---|
| Warehouse & distribution Truck-court paving and yard site-work often drive the result more than the box itself. | 10–38% | Read guide → |
| Distribution center High-throughput cross-dock buildings on large paved yards — paving and dock equipment lead. | 12–28% | Read guide → |
| Manufacturing Process-support power and specialty systems drive the reclass more than the shell. | 6–38% | Read guide → |
| Cold storage Refrigeration machinery is the §1245 argument; the insulated box envelope stays long-life. | 20–40% | Read guide → |
| Flex / light industrial Flex and light-industrial build-out with modest short-life pools. | 10–30% | Read guide → |
| Airport hangar Apron paving and specialty systems; the door itself stays with the shell. | 10–18% | Read guide → |
Healthcare
| Property type | Modeled reclass range | Guide |
|---|---|---|
| Medical office Dedicated clinical systems and build-out — not the shell — carry the reclass. | 8–35% · ~19% | Read guide → |
| Dental office Above-slab per-operatory plumbing drops are usually the largest cost variable; in-slab runs often stay 39-year. | 8–35% | Read guide → |
| Veterinary Clinical and kennel systems concentrate short-life value. | 8–38% · ~22% | Read guide → |
| Hospital Medical gas, emergency power and clinical systems across a large plant. | 15–32% | Read guide → |
| Senior / assisted living Nurse-call, commercial kitchen/laundry and unit finishes across many units. | 12–28% | Read guide → |
| Skilled nursing Clinical systems and generators on top of a residential-style plant. | 12–30% | Read guide → |
Retail & food service
| Property type | Modeled reclass range | Guide |
|---|---|---|
| Single-tenant retail Storefront, signage and tenant build-out drive the split. | 10–38% · ~27% | Read guide → |
| Strip / neighborhood center Tenant build-out plus large parking fields and pylon signage. | 12–28% | Read guide → |
| Big box Simple shell, big parking fields; refrigeration if grocery-anchored. | 12–28% | Read guide → |
| Grocery Refrigeration cases lead; dedicated equipment branch circuits may follow them on the facts. | 20–38% | Read guide → |
| Restaurant Kitchen exhaust, hoods and turnkey equipment sit in the short-life pools. | 12–42% · ~21–29% | Read guide → |
| QSR / drive-thru Compact, equipment-dense builds with drive-thru systems and canopy. | 22–42% | Read guide → |
| Bar / brewery Brewing and tap systems, beverage-gas lines and bar millwork; embedded trench drains usually stay 39-year. | 20–40% | Read guide → |
| Gas station & c-store Canopy, forecourt paving and dispensers; RMFO 15-year may apply on the facts. | 10–38% | Read guide → |
| Car wash Mostly equipment and site-work wrapped around a thin shell — one of the highest reclass profiles. | 25–60% · ~48% | Read guide → |
| Auto dealership Showroom, service bays and lot improvements across a large footprint. | 10–35% | Read guide → |
| Auto service / collision Lifts, paint booths and compressed air lead the reclass; embedded floor drains usually stay with the building. | 18–38% | Read guide → |
Residential rental
| Property type | Modeled reclass range | Guide |
|---|---|---|
| Multifamily (5+) Per-unit finishes and site amenities; note AmeriSouth-era caution on aggressive splits. | 12–30% | Read guide → |
| Senior apartments (55+) Amenity-rich age-restricted rental; elevators and generators generally stay in the shell. | 14–28% | Read guide → |
| Short-term rental portfolio Furniture, appliances and outdoor amenities drive furnished-rental acceleration. | 20–35% | Read guide → |
Hospitality & leisure
| Property type | Modeled reclass range | Guide |
|---|---|---|
| Hotel & motel Per-room FF&E and amenity spaces; central HVAC generally stays long-life. Note: Crowded specialist category. Compared on published, observable facts. | 6–35% | Read guide → |
| Fitness & gym Specialty flooring, locker/shower build-out and equipment power. | 10–35% | Read guide → |
| Golf & country club Course irrigation, cart paths and clubhouse FF&E dominate. | 20–40% | Read guide → |
| Marina Docks, piers, fuel systems and slip utilities carry the reclass. | 25–45% | Read guide → |
| Entertainment venue AV, stage systems and specialty lighting/sound lead. | 20–40% | Read guide → |
Office & mixed-use
| Property type | Modeled reclass range | Guide |
|---|---|---|
| Office Tenant improvements and building systems drive most of the reclass. | 12–35% | Read guide → |
| Bank branch Vault and security systems, drive-thru and teller millwork. | 15–32% | Read guide → |
| Mixed-use Blended by gross building area; upper-floor residential kept conservative. | 5–32% · ~12% | Read guide → |
| Parking structure Lighting, ventilation and revenue-control on a mostly-structural asset. | 8–20% | Read guide → |
Specialty
| Property type | Modeled reclass range | Guide |
|---|---|---|
| Self-storage Drive-up facilities sit on 2–3× their footprint in paving; the unit doors are the contested line. | 8–38% · ~23% | Read guide → |
| Data center Electrical infrastructure and specialized cooling dominate — a distinct engineering problem. Note: Data-center studies are by-proposal, and a contracted P.E. signs data-center studies per engagement; specialized national engineering firms lead this category. Positioned honestly, not force-ranked. | 38–60% | Read guide → |
| Cannabis cultivation / retail Grow lighting, dedicated HVAC/dehumidification and fertigation lead. Note: §280E may limit whether a cannabis operator can actually use the resulting deductions. The reclassification range describes the property; usability is an entity-level question for a CPA, and it is the question to settle first. | 25–50% | Read guide → |
| Church / religious facility AV, decorative lighting and site work on a long-life assembly shell. | 8–22% | Read guide → |
| School / childcare Playground/site equipment, kitchen and heavy low-voltage. | 10–25% | Read guide → |
| Funeral home Prep-room specialty plumbing/HVAC and chapel AV drive the reclass. | 12–28% | Read guide → |
| Agricultural / processing Process equipment, refrigeration and site systems concentrate value. | 20–45% | Read guide → |