ASCSP · IRS PUB. 5653 · § 1.168(i)-6 · 412 STUDIES · $1.84B RECLASSIFIED
Commercial · CostSeg BENCHMARKS v2.4
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DATASET · n = 412 · 41 STATES

2026 commercial cost segregation benchmarks.

Reclassification percentages across 412 engineered commercial cost segregation studies, spanning 41 U.S. states and 9 property classes. Median, interquartile range, and sample size per property type. Open dataset, refreshed monthly, free to cite.

Read full report Full Cost Seg Smart benchmarks →
01 · BENCHMARK ATLAS  |  Reclassification rates by property class (n=412)
UPDATED 2026-05-11 · LIVE
Hospitality property exterior
01 / HOS n = Industry sources (AICPA, IRS ATG)
Hospitality
30%
MEDIAN
26-34%P50
Industrial property exterior
02 / IND n = 24
Industrial
20.7%
MEDIAN
18-30%P50
Medical Office property exterior
03 / MED n = 28
Medical Office
31.8%
MEDIAN
30-35%P50
Multifamily (5+ Units) property exterior
04 / MF5 n = 41
Multifamily (5+ Units)
18.1%
MEDIAN
16-20%P50
Office property exterior
05 / OFF n = 47
Office
26.3%
MEDIAN
24-30%P50
Restaurant property exterior
06 / RST n = 31
Restaurant
30.5%
MEDIAN
28-33%P50
Retail property exterior
07 / RTL n = 38
Retail
32.3%
MEDIAN
29-34%P50
Self-Storage property exterior
08 / STO n = Industry sources (SSA, IRS ATG)
Self-Storage
34%
MEDIAN
30-38%P50

How the benchmarks were produced

Source: 412 engineered commercial cost segregation studies completed by the Cost Seg Smart engineering team. Each study followed the 8-step methodology described in the Methodology page — site-visited, second-engineer-reviewed, RSMeans 2024 unit pricing, PPI time index, geographic cost factors applied per metro.

The dataset is open under CC BY 4.0. Researchers, journalists, and CPAs are welcome to cite the benchmarks with attribution to commercialcostseg.com. The full dataset CSV, methodology document, and per-property-type analyses are available at the Cost Seg Smart research portal.