Cost segregation for marinas
A marina's basis lives at the water's edge. Floating and fixed docks, the power and water pedestals that serve each slip, fuel systems, and boat-handling equipment are the assets that generate revenue, and they carry classifications quite different from an upland building. The recurring caution is jurisdictional: the submerged land under the slips is non-depreciable, so the study has to attach value to the improvements above and around it, not the bottom itself. Across these properties the reclassified share commonly reaches 25–45%.
| Modeled reclass range | 25–45% |
|---|---|
| Typical study fee (Cost Seg Smart) | See pricing guide |
| Recovery periods captured | 5-, 7- and 15-year vs the 39-year shell |
| Delivery | Engineering-based; virtual or on-site depending on the provider |
1What reclassifies in a marinas
In a marina, cost segregation typically reclassifies 25–45% of depreciable basis out of the 39-year building shell into 5-, 7- and 15-year property. The components that recur:
| Component | Recovery period | Authority carried (with caveat) |
|---|---|---|
| Floating & fixed docks, piers, and gangways | 15-year / 5-year | Fixed piers are generally 15-year land improvements (Asset Class 00.3); floating dock systems may qualify differently depending on whether they function as improvements or as equipment. The mooring method and permanence drive the determination — engineer review. |
| Slip utility pedestals — power & water | 5-year / 15-year | Metered power and water pedestals serving individual slips may qualify as shorter-life property; the trunk distribution to them can be a 15-year land improvement. Separate the service pedestals from the buried mains. |
| Fuel systems & dispensers | 5-year | Fuel storage tanks, piping, and dock dispensers generally function as equipment serving the fueling operation. Environmental containment structures may follow separately; determination is item-specific. |
| Boat lifts & travel-lift equipment | 5-year | Hoists, boat lifts, and travel-lift machinery are generally personal property (equipment) where they function as movable handling systems rather than fixed structure. Present only where the marina operates haul-out service. |
| Bulkheads, seawalls & shoreline stabilization | 15-year | May qualify as land improvements (Asset Class 00.3) where they are constructed shoreline structures; portions integral to the land may not. This is a judgment call warranting engineer review, and the submerged land itself stays non-depreciable. |
| Upland paving & site lighting | 15-year | Parking, boat-storage yard paving, and pole-mounted site lighting generally qualify as land improvements; fixtures wired into a building follow the structure. Scales with upland site area. |
2Typical results and what drives the spread
Across standardized marina configurations, the engine models an accelerated share of roughly 25–45%. Bulkheads, seawalls, and floating docks turn on mooring method and permanence, so their classification is engineer-reviewed item by item rather than assumed, and the submerged land is carved out before any figure is set. These are modeled ranges, not a promise for any specific building — see by the numbers.
3By the numbers (original data)
4What a study costs for this type
Study fees track building size, documentation quality and whether an on-site inspection is performed. See the pricing guide for current market bands; competitor fees are sourced there, not quoted in prose here.
5Provider comparison — the Top 5 for this asset class
Every provider below is scored on the same fixed rubric, weighting relevant marina evidence most heavily. Facts are drawn from each provider's public materials and dated.
| Provider | Score* | Relevant marina evidence | Profile | ||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| RE Cost Seg Engineering-first · National (Houston, TX) Best published pricing Best for virtual delivery Most transparent turnaround | 7.9How this score is built (sub-score ÷ 5 × weight):
| Generic coverage only source · as of Jul 2026 | Profile → | ||||||||||||||||||||||||||||||||
| Cost Seg Smart site owner Engineering-first Best published pricing Best for virtual delivery | 7.8How this score is built (sub-score ÷ 5 × weight):
| Generic coverage only source · as of Jul 2026 | Profile → | ||||||||||||||||||||||||||||||||
| Baker Tilly National accounting/advisory · National (Chicago, IL) Best for national on-site coverage Most transparent turnaround | 7.6How this score is built (sub-score ÷ 5 × weight):
| Generic coverage only source · as of Jul 2026 | Profile → | ||||||||||||||||||||||||||||||||
| Source Advisors Engineering-first · National (Fort Worth, TX) Best for national on-site coverage | 7.3How this score is built (sub-score ÷ 5 × weight):
| Generic coverage only source · as of Jul 2026 | Profile → | ||||||||||||||||||||||||||||||||
| Cherry Bekaert Engineering-first · National (Richmond, VA; #1 Southeast) Best for national on-site coverage | 7.2How this score is built (sub-score ÷ 5 × weight):
| Generic coverage only source · as of Jul 2026 | Profile → |
Top 5 of 22 firms scored for marina. See every firm's full profile and per-type standing in the provider directory.
*Score is this site's published rubric output (0–10) for marina, weighting relevant property-type evidence most heavily (see how we compare) — click any score for its build-up. It is not a customer rating and no reviews are used. Cost Seg Smart is the site owner and is scored on the same rubric.
6Is it worth it — break-even
The present-value benefit generally clears a study fee once depreciable basis reaches the low-to-mid seven figures, with docks, pedestals, and fuel systems supplying much of the shorter-life basis, and earlier where bonus depreciation applies. It is weakest where a near-term sale triggers §1245 recapture on the equipment, or where much of the site proves to be non-depreciable submerged land.
7Frequently asked questions
Is the water or submerged land depreciable?
No. The submerged land beneath the slips is non-depreciable, like any land. The depreciable value attaches to the constructed improvements above and around it — docks, pedestals, fuel systems, bulkheads — so the study carves out the bottom before assigning any figure inside the 25–45% band.
How are floating docks classified?
It depends on how they function. Fixed piers are generally 15-year land improvements, while floating dock systems may be treated differently depending on whether they operate as improvements or as movable equipment. The mooring method and permanence drive the call, which is why it takes engineer review.
What about the fuel system?
Fuel storage tanks, piping, and dock dispensers generally function as equipment serving the fueling operation and may qualify as 5-year property, while environmental containment structures are assessed separately. The determination is item-specific rather than a single blanket treatment.
Are bulkheads and seawalls faster-depreciating?
They may qualify as 15-year land improvements where they are constructed shoreline structures, but portions integral to the land itself may not. Because the line between a structure and the land is fact-specific here, seawalls and bulkheads warrant engineer review rather than an automatic classification.
Does marina equipment face recapture on sale?
Yes. Gain attributable to the reclassified §1245 equipment — boat lifts, fuel dispensers, and similar — is generally recaptured as ordinary income when the marina is sold, separate from §1250 building gain. That makes the strategy strongest for a longer hold and weaker where a sale is near.
Sources and authority consulted
- Rev. Proc. 87-56 (MACRS asset classes)
- IRS Cost Segregation Audit Techniques Guide (Pub 5653)
- Cost Seg Smart per-vertical component engine (modeled ranges + component authorities).
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