Results from completed USTAGI studies, from apartment communities and shopping centers to hotels and medical offices. Every figure comes from our own project records. Clients are not named, locations are shown by state, and amounts are rounded.
1,782
completed studies with full figures
47
states
$1.23B
in property studied
$307M
reclassified into shorter recovery periods
| Property type | Studies | Median share of basis reclassified | Median purchase price |
|---|---|---|---|
| Commercial | 170 | 27.7% | $1.09M |
| Multifamily | 300 | 24.8% | $436K |
| Short-term rental | 140 | 28.3% | $539K |
| Single-family rental | 1,172 | 24.5% | $235K |
Multifamily · Colorado
Placed in service in 2025, the property was studied for the 2025 tax year. The study moved $1.47M into 5-year property and $466K into 15-year property, which is 39% of the depreciable basis.
Detailed engineering study · Same year
Read the Case StudyMultifamily · California
Placed in service in 2025, the property was studied for the 2025 tax year. The study moved $1.71M into 5-year property and $541K into 15-year property, which is 40% of the depreciable basis.
Detailed engineering study · Same year · Built 1991
Read the Case StudyRetail · New Jersey
Placed in service in 2025, the property was studied for the 2025 tax year. The study moved $1.64M into 5-year property and $1.7M into 15-year property, which is 42% of the depreciable basis.
Detailed engineering study · Same year
Read the Case StudyRetail · Michigan
Placed in service in 2025, the property was studied for the 2025 tax year. The study moved $454K into 5-year property and $457K into 15-year property, which is 31% of the depreciable basis.
Detailed engineering study · Same year
Read the Case StudyHospitality · Colorado
The owner placed this property in service in 2019. A look-back study for the 2025 tax year moved $615K into 5-year property and $105K into 15-year property, so the owner could catch up on depreciation not taken in earlier years in the current year, without amending past returns.
Detailed engineering study · Look-back · Built 1995
Read the Case StudyOffice · Michigan
The owner placed this property in service in 2023. A look-back study for the 2025 tax year moved $451K into 5-year property and $51K into 15-year property, so the owner could catch up on depreciation not taken in earlier years in the current year, without amending past returns.
Detailed engineering study · Look-back · Built 1973
Read the Case StudyMixed use · Ohio
Placed in service in 2025, the property was studied for the 2025 tax year. The study moved $477K into 5-year property and $82K into 15-year property, which is 27% of the depreciable basis.
Detailed engineering study · Same year · 2 buildings
Read the Case StudyShort-term rental · North Carolina
Placed in service in 2025, the property was studied for the 2025 tax year. The study moved $684K into 5-year property and $266K into 15-year property, which is 35% of the depreciable basis.
Detailed engineering study · Same year
Read the Case StudySmall multifamily · Montana
The owner placed this property in service in 2024. A look-back study for the 2025 tax year moved $101K into 5-year property and $15K into 15-year property, so the owner could catch up on depreciation not taken in earlier years in the current year, without amending past returns.
Modeling study · Look-back · Built 1950
Read the Case StudyTell us about the property and we will estimate the benefit before you commit to anything.
Explore Your Property’s Tax Savings PotentialResults shown are from completed USTAGI cost segregation studies and are not a guarantee of future results. “Reclassified” is the depreciable basis a study moved into 5, 7 and 15-year property; it is not a tax-savings figure. Outcomes depend on each property and each owner’s tax situation. Consult your tax advisor about your situation.
