Cost Seg Smart Research

Open-data analysis on cost segregation outcomes, US provider pricing, and depreciation methodology. All releases are CC-BY licensed and free to cite.

Latest Release

STR Cost Segregation Benchmarks by U.S. Market (2026)

Published May 2026  ·  n = 120 fixtures across 24 markets  ·  CC-BY 4.0

Cross-market analysis of cost segregation outcomes across 24 U.S. STR and investor markets — 120 engine-run fixtures (5 per market) revealing how state tax regime, property archetype, and STR regulatory environment compound to produce 5× variance in Year-1 federal tax savings for otherwise-similar investments.

  • Market medians for Year-1 federal tax savings range from $21,886 (Chicago metro LTR) to $107,473 (30A beach SFR STR) — a 5× spread for the same engine methodology
  • 9 markets are in no-state-income-tax states (federal §168(k) is the entire tax-savings story); 3 are federal-conforming; 12 are decoupled or partially decoupled
  • Resort-tier inventory frequently triggers the engine's premium land floor (~50%) — driving the absolute-dollar / percent-of-purchase ROI tradeoff that shapes buyer decisions
Read the report Download CSV Download JSON
Companion Report

Cost Segregation Benchmarks 2026 (Property-Type Focus)

Published April 30, 2026 · Updated May 12, 2026  ·  n = 412 studies  ·  CC-BY 4.0

The original open-data benchmarks report for the cost segregation industry — focused on per-property-type outcomes across 13 US property types. The per-property-type lens complements the per-market lens of the report above.

  • 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.

Have a question, citation request, or methodology challenge? Email research@costsegsmart.com.