Cost Segregation Companies in New York (2026)
New York's dense multifamily and mixed-use stock across the five boroughs, Long Island and the Hudson Valley, combined with a two-decade-old state decoupling from federal bonus depreciation, means a New York study has to carry both a federal and a state depreciation schedule side by side rather than one number that applies to both returns. Every provider listed below applies the same federal framework — MACRS component classification under Rev. Proc. 87-56, engineering-based methodology per the IRS Cost Segregation Audit Techniques Guide (Pub 5653), and §1245/§1250 property splits ahead of §168(k) bonus depreciation — so what actually differs between them is price, service model, and whether they publish either one.
New York has been decoupled from federal §168(k) bonus depreciation since 2003 for both personal and corporate taxes; the state instead computes depreciation under IRC §167 as it stood on September 10, 2001, which defers the state-level benefit over several years while the federal deduction remains fully available. A narrow exception applies to property in the Qualified Resurgence Zone in lower Manhattan, where federal §168(k) conformity applies. See our full New York bonus depreciation guide for the complete state-conformity analysis.
Firms based in New York
Headquartered or with a published office in New York, verified from each firm's own website.
| Firm | Location | Service model | Pricing | Property types |
|---|---|---|---|---|
| EisnerAmper | New York, NY (HQ) | not published | not published | Commercial real estate; property acquisition, construction, expansion, renovation, leasehold improvements |
| Michels & Hanley CPAs, LLP | Northport & Smithtown, NY (HQ) | not published | not published (preliminary study estimate on request; firm reports an average fee near $6,477 per engagement) | Commercial buildings (owner-occupied and investor-owned), multi-family residential, single-family rental properties |
| ICS Tax, LLC | New York office | not published | not published | Residential rental, commercial (apartments, casinos, factories, grocery stores, hotels, office, restaurants, retail centers, warehouses) |
National providers serving New York remotely
No published New York office found on the firm's own site as of September 6, 2026; these firms describe themselves as serving all or most of the US.
| Firm | Location | Service model | Pricing | Property types |
|---|---|---|---|---|
| Cost Seg Smart * | Los Angeles, CA (HQ) | Remote — records, permits, assessor data, photos, aerial imagery | Residential: $495 under $300K, $895 for $300K–$700K. Commercial: $1,995 under $1M. Industrial/warehouse: $2,495 under $1M. Full matrix at pricing page. | Residential (SFR, condos, duplexes, ADUs), STR, multifamily, commercial, medical/dental, restaurants, data centers, mixed-use, self-storage, senior living |
| Capstan Tax | Dresher, PA (HQ) | not published | not published | Commercial, residential rental, hotels, retail, restaurants, self-storage, multifamily, short-term rentals |
| CostSegEZ | Princeton, NJ (HQ); nationwide operations | Virtual inspection standard; in-person option for Fully Engineered tier | DIY $595, Engineer Reviewed $895, Fully Engineered from $2,500 | Residential (all tiers); commercial (Fully Engineered tier only) |
| Engineered Tax Services | West Palm Beach, FL (HQ) | not published | not published | Single-family residences, short-term rentals, gas stations, car washes, commercial buildings, investment properties |
| R.E. Cost Seg | Houston, TX (HQ) | Virtual inspection for Fully Engineered studies; no visit for Rapid Reports | Rapid Report from $950 (residential, ≤4 units, basis under $1.2M); Fully Engineered from $2,320 residential / $2,730+ commercial | Short-term rentals, apartments, warehouses, self-storage, hotels, restaurants, shopping centers, nursing homes, gas stations, agricultural, office, industrial |
| Source Advisors | Arlington, TX (HQ) | not published | not published | Commercial and residential rental, assisted living, hotels, medical offices, manufacturing, retail, data centers |
| Dimov Tax & CPA | San Francisco, CA (HQ) | not published | not published | Short-term rentals / Airbnb, restaurants, self-storage, general real estate |
* Cost Seg Smart is operated by us. Full disclosure.
What to ask a New York cost segregation provider
- Is pricing published, or quote-only? A published rate card lets you compare before a sales call; several firms above require a direct quote.
- Is a site visit required, optional, or never done? Larger or more complex properties often benefit from an on-site visit; the IRS does not require one.
- What property types does the firm actually publish experience with? A firm's own site is the only place to verify this — not a directory listing (including this one).
- What audit-defense support is included if the IRS asks questions? Terms vary widely and are frequently not published at all.
- How is Form 3115 (lookback / catch-up depreciation) handled if you are ordering a study for a property you already own?
Frequently Asked Questions
Does New York conform to federal bonus depreciation?
No. New York decoupled from §168(k) bonus depreciation in 2003 and instead computes state depreciation under the pre-2001 IRC §167 rules, deferring the state-level benefit over several years. The federal deduction is unaffected. A narrow exception exists for property in Lower Manhattan's Qualified Resurgence Zone.
How much does a cost segregation study cost in New York?
Pricing varies by firm and most providers on this page do not publish a rate card. Cost Seg Smart publishes its full pricing matrix: $495 for residential properties under $300,000, $895 for $300,000–$700,000, $1,995 for commercial properties under $1M, and $2,495 for industrial/warehouse properties under $1M, with higher tiers published at its pricing page. For a market-wide range across every provider type, see our cost segregation pricing guide.
Do I need to hire a cost segregation firm based in New York?
No. A cost segregation study is built from your property's records, cost documentation and (for larger or more complex properties) a site visit — not from the consultant's office address. Most of the firms serving New York on this page, including several headquartered elsewhere, deliver studies without ever sending someone to the property. See our near-me explainer for why location rarely determines study quality.
What's the difference between a local firm and a national provider?
In practice, mostly office overhead and marketing, not methodology. Every credible provider on this page applies the same MACRS component classification under Rev. Proc. 87-56 and the IRS Cost Segregation Audit Techniques Guide (Pub 5653). A local CPA firm may know regional permitting and assessor quirks better; a national provider may have more standardized pricing and faster turnaround. Neither is required to be based in your state.
Does the IRS require an on-site visit for a cost segregation study?
No. The IRS Cost Segregation Audit Techniques Guide describes detailed engineering as the preferred approach — meaning component-level cost allocation from recognized data sources — and does not require a physical site visit. Providers vary: some visit every property, some visit only above a size or complexity threshold, and some work entirely from records, permits, assessor data and photos.
Sources
- EisnerAmper — accessed September 6, 2026
- Michels & Hanley CPAs, LLP — accessed September 6, 2026
- ICS Tax, LLC — accessed September 6, 2026
- Cost Seg Smart — New York bonus depreciation conformity — accessed September 6, 2026
- IRS Cost Segregation Audit Techniques Guide (Pub 5653) — accessed September 6, 2026
- Rev. Proc. 87-56 (MACRS asset class life table) — accessed September 6, 2026
Provider facts on this page (headquarters/office city, pricing where published, service model, property types) were verified against each firm's own website. Facts a provider does not publish are marked “not published,” never estimated. This page is a comparison directory, not tax advice; confirm your specific situation with a qualified CPA.
Related
See the full companies-by-state directory, read why location rarely matters for a cost segregation study, or compare providers by property type.