Short-Term Rentals
Furnished rental properties often contain significant fixtures, finishes and land improvements. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Multifamily Properties
Apartment communities include unit finishes, appliances, site work and specialized systems that may fall into shorter recovery categories. Results depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Office Properties
Office buildings commonly include tenant improvements, cabling pathways, decorative finishes and parking areas. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Retail and Shopping Centers
Retail assets frequently include signage, storefront finishes, specialty lighting and extensive site improvements. Outcomes depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Warehouses and Distribution Facilities
Distribution properties can include dock equipment, specialty electrical service and yard improvements. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Manufacturing and Industrial Buildings
Manufacturing facilities often contain process-related electrical, plumbing and support systems. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Hotels and Hospitality Properties
Hospitality assets typically include guest-room finishes, decorative elements and amenity areas. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Restaurants
Restaurant properties often include specialized plumbing, ventilation, millwork and decorative finishes. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Medical and Healthcare Properties
Clinical facilities may include specialized electrical, plumbing, gas and equipment support systems. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Senior-Living Properties
Assisted-living and nursing facilities combine residential finishes with commercial support systems. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Gas Stations and Convenience Stores
Fueling sites include canopies, tanks, pavement and site electrical work. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Self-Storage Facilities
Storage properties typically include partitions, doors, security systems and extensive site improvements. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Car Washes
Car wash sites include process equipment, water systems and paved circulation areas. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Mixed-Use Properties
Mixed-use buildings combine residential and commercial components with different recovery treatments. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.