Cost Segregation by Property Type
Each property type below has its own typical component allocation: how much basis lands in 5-year personal property, 15-year land improvements, and 27.5 or 39-year real property. Click any property type for the full breakdown plus a worked first-year tax math example.
Short-Term Rental (Airbnb/Vrbo)
Airbnb, Vrbo, vacation rentals with 7-day average stay.
Single-Family Rental
Long-term lease single-family residential rentals.
Multi-Family (5+ units)
Apartment buildings, 5+ unit multifamily.
Hotels & Motels
Hospitality, boutique hotels, motels, casinos.
Self-Storage Facilities
Self-storage with very high 15-year land improvement allocation.
Warehouses & Industrial
Industrial, light manufacturing, distribution.
Restaurants
Full-service and quick-service restaurants.
Office Buildings
Class A, B, C office and coworking buildings.
Retail Centers
Strip malls, shopping centers, NNN retail.
Medical/Dental Office
Medical, dental, and outpatient clinical offices.
Gas Stations
Retail motor fuels outlets, convenience-store fueling sites.
Agricultural Buildings
Farm buildings, dairy, single-purpose agricultural structures.
Duplex / Triplex / Fourplex
Small multi-family up to four units.
Condo (Rental)
Rental condominium units.
Zawwad Ul Sami, Founder
Zawwad Ul Sami is the founder of WeCostSeg, a founder-led cost segregation firm serving real estate investors across the US. He focuses on strategy, pricing, and the firm's overall direction.