PROPERTY-CLASS BENCHMARKS
Cost segregation, by property class.
Every commercial property type has a distinct reclassification profile. Office reclassifies in the mid-20s; retail and medical office reclassify into the low-30s; hospitality and self-storage clear 30% routinely. Pick a property class to see the engineered benchmarks and three representative analyses across eight commercial property types.
01 · BENCHMARK ATLAS |
Reclassification rates by property class (n=412)
UPDATED 2026-05-11 · LIVE
01 / HOS n = Industry sources (AICPA, IRS ATG)
Hospitality
30%
MEDIAN
26-34%P50
02 / IND n = 24
Industrial
20.7%
MEDIAN
18-30%P50
03 / MED n = 28
Medical Office
31.8%
MEDIAN
30-35%P50
04 / MF5 n = 41
Multifamily (5+ Units)
18.1%
MEDIAN
16-20%P50
05 / OFF n = 47
Office
26.3%
MEDIAN
24-30%P50
06 / RST n = 31
Restaurant
30.5%
MEDIAN
28-33%P50
07 / RTL n = 38
Retail
32.3%
MEDIAN
29-34%P50
08 / STO n = Industry sources (SSA, IRS ATG)
Self-Storage
34%
MEDIAN
30-38%P50