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CostSegLogic

← Research/Original engine data · 2026-06-27

The CostSegLogic 2026 Rental Cost-Seg Benchmark

First-year cost-segregation results across 271 real U.S. rental property parcels analyzed by the CostSegLogic engine.

$52,637
median first-year deduction
~13%
median first-year deduction as a share of purchase price
$16,253
median first-year federal tax savings
$23.9M
total first-year deductions modeled across the library
ByFounder

Chart 1 · By property type

First-year deduction by property type

First-year deduction by property typeFourplex$167,497 (n=5)Triplex$87,598 (n=12)Condo$77,738 (n=22)Single-family$50,081 (n=214)Duplex$49,269 (n=15)Townhome$17,374 (n=3)
Median first-year deduction by property type. Smaller multifamily (3–4 units) carries more short-life basis per property. Small samples (n<10) are directional.

Chart 2 · Share of purchase price

First-year deduction as a share of purchase price, by type

First-year deduction as a share of purchase price, by typeCondo15.2%Townhome15.0%Fourplex13.8%Triplex12.6%Single-family12.3%Duplex12.0%
Across types, first-year deductions clustered around 12–15% of purchase price.

Chart 3 · By state

Median first-year deduction by state

Median first-year deduction by stateHI$546,580 (n=9)TX$148,230 (n=27)CA$134,838 (n=1, single sample)MA$105,285 (n=36)UT$59,346 (n=25)TN$52,343 (n=26)AZ$45,545 (n=29)OH$38,126 (n=17)NC$37,417 (n=25)MN$37,407 (n=25)FL$17,296 (n=51)
State medians track local property values, not tax treatment — higher-value markets (HI, TX, MA) show larger first-year deductions. CA shown for completeness (single parcel).

Methodology

Based on CostSegLogic engine analysis of 271 real rental property parcels across 11 states (AZ, CA, FL, HI, MA, MN, NC, OH, TN, TX, UT). Figures are engine-computed modeled estimates, not filed-return outcomes. Property-type and small-state samples vary in size (shown as n).

Not tax advice. Run property-specific math with a qualified tax professional before filing.

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These are modeled benchmarks — your property's result depends on its basis, type, and state.

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