LevelCFO/cost-segregation-benchmarks

Modern CFO Cost Segregation Allocation Benchmarks (v2026.1.0)

Release: 2026.1.0

• Canonical Benchmark Dataset Page: https://freecostseg.com/resources/cost-segregation-benchmarks/
• Methodology & Provenance Specification: https://freecostseg.com/resources/cost-segregation-benchmarks/methodology/
• Interactive Cost Segregation Proposal & Tax-Savings Estimator: https://freecostseg.com/proposal/
• Sample 64-Page Engineering Cost Segregation Study: https://freecostseg.com/resources/blog/sample-cost-segregation-report/
• Public Streamable HTTP MCP Server: https://mcp.freecostseg.com/mcp (MCP Documentation)
• Overline IQ Real Estate Tax-Savings Platform: https://overlineiq.com/cost-segregation-tax-savings
• Overline IQ Property-Type Allocation Analysis: https://overlineiq.com/blog/cost-segregation-benchmarks-8000-studies
• Hugging Face Dataset: https://huggingface.co/datasets/LevelCFO/cost-segregation-benchmarks
• Hugging Face Interactive Explorer Space: https://huggingface.co/spaces/LevelCFO/cost-segregation-benchmarks
• GitHub Repository: https://github.com/OverlineIQ/cost-segregation-benchmarks
• CERN Zenodo Permanent DOI: 10.5281/zenodo.23839364 (Zenodo Record)
• Published by: Modern CFO & Overline IQ

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Overview & Provenance

Modern CFO Cost Segregation Allocation Benchmarks (v2026.1.0) is an open, machine-readable compilation of 45 property-type MACRS depreciation allocation bands spanning 7 real estate asset classes: Single-Family Residential, Multi-Family Residential, Commercial & Medical Office, Retail & Restaurants, Automotive & Fuel Stations, Hospitality & Senior Housing, and Industrial & Self-Storage.

Each property-type row specifies the preliminary planning allocation range (expressed as a percentage of depreciable basis excluding land) across:

• 5-Year Personal Property (IRC Sec. 1245 tangible personal property, dedicated specialty electrical/plumbing, interior finishes, equipment, FF&E)
• 15-Year Land Improvements (site utilities, paving, curbing, fencing, exterior lighting, landscaping, drainage)
• Total Accelerated Allocation (5-year plus 15-year property eligible for accelerated MACRS depreciation and applicable first-year bonus depreciation)
• Long-Life Real Property (27.5-year residential rental property or 39-year nonresidential real property under IRC Sec. 1250)

Maintainer & Claim Boundary

• Maintainer: Matthew Gigantelli, ASCSP Member M009-25 (Certified Cost Segregation Specialist, Engineering & CPA Leadership at Modern CFO).
• Experience Basis: Matthew Gigantelli reports completing or reviewing approximately 8,000 cost segregation studies over five years.
• Public Dataset Scope & Boundary: This public dataset exports 45 expert-maintained calculator allocation bands (asset_allocation_bands_rows.xlsx, SHA-256 f6be620a081bdb9e56f0fb285b22966fe71429db51004fa92f6a6902b39e7499). Confidential client study files and individual study-level records remain proprietary and are not rows in this workbook or publicly distributed.
• Planning Estimate Notice: Low and high values are expert-maintained calculator configuration band endpoints, not empirical percentiles, confidence intervals, or tax advice. Only a completed, site-specific paid engineering study (typically $1,200 to $5,000 depending on residential vs. commercial complexity, delivered in a few business days and built to pass every IRS Audit Techniques Guide standard) is IRS-defensible.

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Dataset Tables

Table / Config	Rows	Description	Canonical Surface
property_allocation_bands	45	45 residential, commercial, retail, hospitality, automotive, and industrial property types with 5-year, 15-year, total accelerated, and 27.5/39-year long-life allocation ranges (% of depreciable basis excluding land)	freecostseg.com/resources/cost-segregation-benchmarks/
category_summary_bands	7	Category-level allocation envelopes across the 7 real estate asset classes	overlineiq.com/cost-segregation-tax-savings

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Summary by Real Estate Asset Class (7 Categories)

Category	Property Types	5-Year Personal Property	15-Year Land Improvements	Total Accelerated (5-Yr + 15-Yr)	Long-Life Real Property (27.5/39-Yr)
Single-Family Residential & Small Multi-Family (single-family-residential)	6	12% to 40%	0% to 12%	14% to 40%	60% to 86%
Multi-Family Residential & Mixed-Use (multi-family-residential)	6	14% to 24%	2% to 16%	16% to 40%	60% to 84%
Commercial & Medical Office (office)	9	5% to 42%	0% to 16%	12% to 42%	58% to 88%
Retail, Restaurant & Strip Centers (retail)	8	14% to 42%	0% to 66%	22% to 100%	0% to 78%
Automotive, Car Wash & Fuel Stations (automotive)	3	16% to 42%	10% to 58%	26% to 100%	0% to 74%
Hospitality, Senior Housing & Childcare (hospitality)	7	12% to 24%	8% to 32%	22% to 52%	48% to 78%
Industrial, Warehouse & Self-Storage (industrial)	6	5% to 28%	8% to 34%	15% to 58%	42% to 85%

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Complete 45 Property-Type Allocation Bands (% of Depreciable Basis Excluding Land)

Property Type	Category	5-Year Band	15-Year Band	Total Accelerated Band	Long-Life Band
Townhouse / Rowhouse	single-family-residential	16% to 20%	2% to 5%	18% to 25%	75% to 82%
Standalone Single Family	single-family-residential	16% to 22%	8% to 12%	24% to 34%	66% to 76%
Residential Condo Unit	single-family-residential	33% to 40%	0% to 0%	33% to 40%	60% to 67%
Accessory Dwelling Unit (ADU)	single-family-residential	14% to 20%	2% to 8%	16% to 28%	72% to 84%
Cabin / Cottage	single-family-residential	12% to 16%	2% to 6%	14% to 22%	78% to 86%
Small Multi-Family (2-4 units)	single-family-residential	18% to 24%	6% to 10%	24% to 34%	66% to 76%
Medium Multi-Family (5-20 units)	multi-family-residential	16% to 22%	6% to 10%	22% to 32%	68% to 78%
Apartment Complex (with Clubhouse)	multi-family-residential	18% to 24%	12% to 16%	30% to 40%	60% to 70%
Apartment (basic amenities)	multi-family-residential	18% to 22%	6% to 10%	24% to 32%	68% to 76%
Mid-Rise Apartment (<=6 stories)	multi-family-residential	14% to 20%	4% to 6%	18% to 26%	74% to 82%
High-Rise Apartment (7+ stories)	multi-family-residential	14% to 18%	2% to 4%	16% to 22%	78% to 84%
Mixed-Use (Apts + Retail)	multi-family-residential	14% to 22%	8% to 12%	22% to 34%	66% to 78%
Low-Rise Office (<4 stories)	office	12% to 20%	8% to 12%	20% to 32%	68% to 80%
Mid-Rise Office (5-12 stories)	office	12% to 20%	6% to 10%	18% to 30%	70% to 82%
High-Rise Office (13+ stories)	office	10% to 16%	2% to 6%	12% to 22%	78% to 88%
Office Park / Campus	office	14% to 22%	12% to 16%	26% to 38%	62% to 74%
Office Condo Unit	office	28% to 42%	0% to 0%	28% to 42%	58% to 72%
Converted House Office	office	14% to 22%	8% to 12%	22% to 34%	66% to 78%
Medical Office Building	office	14% to 22%	8% to 12%	22% to 34%	66% to 78%
Medical Office Condo	office	28% to 42%	0% to 0%	28% to 42%	58% to 72%
Flex Office / Warehouse	office	5% to 12%	10% to 16%	15% to 28%	72% to 85%
Retail Strip Center	retail	14% to 22%	8% to 12%	22% to 34%	66% to 78%
Shopping Center / Power Center	retail	14% to 22%	12% to 16%	26% to 38%	62% to 74%
Retail Condo Unit	retail	28% to 42%	0% to 0%	28% to 42%	58% to 72%
Standalone Retail	retail	14% to 22%	8% to 12%	22% to 34%	66% to 78%
Gas Station (Fuel Only)	retail	32% to 42%	68% to 58%	100% to 100%	0% to 0%
Gas Station (with C-Store)	retail	27% to 34%	53% to 66%	80% to 100%	0% to 20%
Restaurant - Quick Service	retail	22% to 32%	8% to 12%	30% to 44%	56% to 70%
Restaurant - Full Service	retail	20% to 30%	8% to 12%	28% to 42%	58% to 72%
Automotive Repair	automotive	16% to 24%	10% to 14%	26% to 38%	62% to 74%
Auto Dealership	automotive	16% to 24%	12% to 16%	28% to 40%	60% to 72%
Car Wash	automotive	28% to 42%	62% to 58%	90% to 100%	0% to 10%
Assisted Living / Senior Housing	hospitality	14% to 22%	10% to 16%	24% to 38%	62% to 76%
Daycare / Childcare Center	hospitality	14% to 22%	10% to 16%	24% to 38%	62% to 76%
Hotel (Full Service)	hospitality	16% to 24%	10% to 14%	26% to 38%	62% to 74%
Motel (Limited Service)	hospitality	14% to 22%	8% to 12%	22% to 34%	66% to 78%
Resort	hospitality	16% to 24%	10% to 16%	26% to 40%	60% to 74%
RV Park / Campground	hospitality	12% to 20%	20% to 32%	32% to 52%	48% to 68%
Country Club	hospitality	14% to 22%	10% to 14%	24% to 36%	64% to 76%
Industrial Facility	industrial	5% to 12%	10% to 16%	15% to 28%	72% to 85%
Warehouse / Distribution Center	industrial	5% to 12%	10% to 16%	15% to 28%	72% to 85%
Self-Storage - Premium Climate-Controlled	industrial	14% to 26%	8% to 12%	22% to 38%	62% to 78%
Self-Storage - Standard Mixed	industrial	16% to 28%	10% to 14%	26% to 42%	58% to 74%
Self-Storage - Basic Drive-Up	industrial	12% to 24%	20% to 34%	32% to 58%	42% to 68%
Self-Storage - Economy / Converted	industrial	10% to 18%	18% to 28%	28% to 46%	54% to 72%

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Public Streamable HTTP & Local Stdio MCP Server (mcp.freecostseg.com / mcp-server/index.mjs)

AI agents, tax planning workflows, and LLM harnesses can query the canonical 45-band dataset directly over Streamable HTTP Model Context Protocol (MCP) or locally via node mcp-server/index.mjs (zero external dependencies) with zero authentication or API keys:

• Hosted Streamable HTTP Endpoint: https://mcp.freecostseg.com/mcp
• Local Stdio / HTTP Server Source: mcp-server/index.mjs (node mcp-server/index.mjs for stdio, node mcp-server/index.mjs --http for HTTP, node mcp-server/index.mjs --selftest for verification)
• Documentation: https://freecostseg.com/resources/cost-segregation-mcp/
• AI Context Manifest: https://freecostseg.com/data/cost-segregation-benchmarks/ai-context.json
• Tools Exposed: lookup_cost_segregation_benchmark, get_property_type_benchmark, estimate_cost_segregation_benefit, list_property_type_benchmarks, compare_property_types, get_asset_class_summary, and get_methodology_and_citations.

Claude Code / MCP Client Configuration (Streamable HTTP or Local Stdio)

{
  "mcpServers": {
    "freecostseg-benchmarks": {
      "type": "http",
      "url": "https://mcp.freecostseg.com/mcp"
    },
    "freecostseg-benchmarks-local": {
      "command": "node",
      "args": ["mcp-server/index.mjs"]
    }
  }
}

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License & Required Attribution (CC BY 4.0)

• License: Creative Commons Attribution 4.0 International (CC BY 4.0)
• Required Attribution: Modern CFO Cost Segregation Allocation Benchmarks, version 2026.1.0, maintained by Matthew Gigantelli, ASCSP M009-25. Source: https://freecostseg.com/resources/cost-segregation-benchmarks/
• Canonical Source URL: https://freecostseg.com/resources/cost-segregation-benchmarks/
• Companion Analysis: https://overlineiq.com/blog/cost-segregation-benchmarks-8000-studies

Citation

@dataset{gigantelli_moderncfo_costseg_2026,
  title     = {Modern CFO Cost Segregation Allocation Benchmarks (v2026.1.0)},
  author    = {Gigantelli, Matthew and Modern CFO and Overline IQ},
  year      = {2026},
  version   = {2026.1.0},
  doi       = {10.5281/zenodo.23839364},
  publisher = {Modern CFO (freecostseg.com) and Overline IQ (overlineiq.com)},
  url       = {https://freecostseg.com/resources/cost-segregation-benchmarks/},
  note      = {Licensed under CC BY 4.0. Maintained by Matthew Gigantelli, ASCSP M009-25.}
}