Research — Cost Seg Smart

Latest Release

Cost Segregation Benchmarks 2026

Published April 30, 2026 · n = 260 studies · CC-BY 4.0

The first open-data benchmarks report for the cost segregation industry. 260 studies analyzed (n=20 per property type) across 13 US property types — reclassification percentages, year-1 federal tax savings, and US provider pricing.

Furnished STRs reclassify ~63% more depreciable basis than unfurnished SFRs (median 29.8% vs. 18.3%)
Year-1 federal tax savings on a $500K STR (37% bracket, 100% bonus): median $43,695
US cost segregation pricing ranges from $495 to $15,000+ — a 30× spread for the same IRS-compliant methodology

Read the report Download dataset (CSV) Methodology

Coming Q1 2027

Cost Segregation Benchmarks 2027 (Annual Refresh)

Planned for Q1 2027

Annual refresh of the 2026 dataset with RSMeans 2026 cost basis, expanded sample (target n ≥ 250 studies), and additional property type coverage. Will include metro-level reclassification % distributions where sample sizes permit.