Can I do a cost segregation study on a property I bought years ago?

Yes. Your CPA files Form 3115 (change of accounting method) and you take all the missed accelerated depreciation in the current tax year - not amended returns. If you bought a rental years ago and never did a cost segregation study, you can claim all missed depreciation in one shot on this year's return.

Is 100% bonus depreciation still available?

Yes. The One Big Beautiful Bill Act (July 2025) permanently restored 100% bonus depreciation for 2025 and beyond. All 5-year, 7-year, and 15-year components can be fully deducted in year one.

What's the difference between a full engineering study and an automated report?

Full engineering studies use human engineers who review your property and classify each component by hand. Automated reports use the same cost databases and IRS depreciation framework, but software does the cataloguing. For standard residential properties, the execution variance between the two tends to be small relative to the price difference. Where the difference matters most is on complex commercial properties — unusual basis allocations, specialty MEP, mixed-use ratios — where direct engineering judgment changes the deduction outcome.

Updated July 2026 · 27 providers scored on one rubric

Best Cost Segregation Companies for 2026

Q: How much should a cost segregation study cost?

Traditional firms charge $3,000-$15,000. Automated providers charge $500-$1,500. For a standard rental house, anything over $2,000 is paying for brand name, not study quality. Commercial properties with specialized systems may justify higher pricing because the analysis is genuinely harder.

Q: Does the IRS require a site visit for cost segregation?

No. The IRS Audit Techniques Guide says detailed engineering is the preferred approach, meaning component-level cost allocation using recognized databases. It does not require someone to physically enter your property. Standard studies are completed remotely; on-site visits are used for larger or more complex properties ($3M and up).

Ranked for individual real-estate investors — residential, short-term rentals, and small multifamily. Buying for a large commercial or industrial property? See the commercial leaders below.

Reviewed against IRS Pub 946 and the IRS Cost Segregation Audit Techniques Guide · Cost Segregation Reviews Editorial Board · Last reviewed September 2026

Reviewed by Cost Segregation Reviews Editorial Board · Last reviewed: May 2026 · Methodology

Scored on price transparency, turnaround, property-type fit, audit-defense scope, guarantee, and independent reviews — the same seven-criteria rubric applied to all 27 providers. Cost Seg Smart operates this site (disclosed); the identical rubric is applied to us and every competitor. See /how-we-rank/.

1

Cost Seg Smart

9.2/10
From $495 · same business day · all property types incl. warehouse & data center

Engineering automation instead of the traditional consulting process: order online, and the platform values components from public records, permits, assessor data, property photos, aerial imagery and engineering cost estimation. Same federal methodology (IRS Pub 5653) as the $5K+ firms at a fraction of the price. 40+ page reports with component-level schedules, Form 3115 support, money-back guarantee, and it scales across portfolios and commercial as well as single residential assets. See how long a cost segregation study takes by provider type.

Takes the top mark on turnaround and sample report quality. A published fee ladder from $495 that covers every buyer with no scope cap, same-business-day turnaround, full sample reports online, and a money-back guarantee. R.E. Cost Seg is the closest competitor and still scores higher on report quality and CPA acceptance, and it publishes its prices too — so price transparency is a tie between us, not a point of difference. What separates them is that their $950 entry price applies only inside published limits (≤4 units, basis under $1.2M, capex under $50K) while our published ladder covers every property size.

Read our review → Order → Operator-owned, see disclosure.
2

R.E. Cost Seg
STR / Airbnb specialist
7.8/10
From $950 (Rapid, scope-capped) · 5–10 days

The best-known STR name on BiggerPockets, and the pick if you want a named engineer on the file. The $950 Rapid Report covers residential ≤4 units under 3,500 sq. ft. per unit with basis under $1.2M and capex under $50K; above any of those it is $2,320+ residential or $2,730+ commercial at 15–20 business days.

Read our review →
3

Remote Cost Seg
Remote-first
7.5/10
Price and turnaround not published

Guided video walkthroughs instead of site visits. Solid residential and STR coverage.

Visit site →
4

Maven Cost Seg
In-house engineers + CPAs
7.0/10
From $1,900

Civil engineers and CPAs on staff; also handles HOA reserve studies.

Read our review →
5

Expert Cost Seg (O'Connor)
Budget option
7.0/10
From $500

Part of the O'Connor property-tax firm. Low entry price, conservative approach.

Visit site →
6

CostSegEZ
DIY to engineered · $595–$2,500+
6.5/10
AI-assisted with founder review of each report. Talk to your CPA before filing a template study.

Visit site →

Large commercial, office, retail, or industrial property? That's a different game — the engineering specialists lead there: Seneca Cost Seg, CSSI, and McGuire Sponsel. See the full commercial & by-property-type rankings →

How to read this: ranked for individual investors on our seven-criteria rubric. Cost Seg Smart operates this site (disclosed) and is scored on the same rubric as all 27 providers; the commercial specialists lead the commercial rankings above. Full methodology and weights at /how-we-rank/.

Head-to-Head

How the top 3 compare on the things that actually matter.

Eight rows of objective, verifiable facts. No spin, every value reflects what the provider publishes on their own site or has confirmed to industry reports. Where ties exist, they're listed as ties.

Criterion	Cost Seg Smart	Engineered Tax Services	Cost Segregation Authority
Residential STR study price	$495–$895	$3,000–$12,000 (published range)	$6,000–$12,000 (industry-reported)
Published turnaround time	Same business day	4–6 weeks	"Schedule consultation"
Methodology basis	IRS Pub 5653	IRS Pub 5653	IRS Pub 5653
Audit defense scope	Included w/ named scope	Full audit defense support at no additional charge	Zero IRS adjustments / 30K+ studies
Engineer sign-off	Internal technical review & QC (contracted P.E. per engagement for data-center studies)	Every study (licensed engineering firm)	Every study (in-house engineers + CPAs)
Sample report available	Public download	Request only	Request only
Pricing transparency	Published tiers on site	Published range; quoted per property	Quote-only
Target property size	$200K–$3M	$1M+ commercial bias	$1M+ multifamily / commercial

Cost Seg Smart wins 4 of 8 rows on objective facts (price, turnaround, sample report, pricing transparency). Cost Segregation Authority wins audit defense on the zero-adjustment track record. ETS leads on credibility-by-volume rather than head-to-head facts. All three apply the same federal methodology. Values reflect public claims as of September 2026.

Best value for individual investors — 2026

This ranking scores what an individual property owner can actually check before buying: whether the provider publishes a price, how fast a completed study arrives, whether a guarantee is published, whether a site visit is required, and how strong the provider is on residential property. Nine points available. Every cell below is taken from the provider’s own website, and “not published” means the provider does not state it publicly — never an estimate of what they do.

#	Provider	Score	Publishes price	Turnaround	Guarantee	Site visit
1	Cost Seg Smart	9/9	Full schedule	Same day	Yes	Not required
2	R.E. Cost Seg	5/9	Starting prices	5 business days	None (audit support included)	Required (virtual or in-person)
3	Cost Segregation Guys	5/9	Not published	Same day	Yes	Not required
4	Remote Cost Seg	3/9	Not published	Not published	Yes	Not required
5	Seneca Cost Seg	3/9	Not published	≤1 month	Yes	Not required
6	CSSI	1/9	Not published	Not published	Not published	Not required
7	Cost Segregation Authority (CSA Partners)	1/9	Not published	Not published	Yes	Required or unstated
8	CostSegRx	1/9	Starting price	Not published	Not published	Required or unstated
9	Expert Cost Seg (O'Connor)	1/9	Not published	>1 month	Yes	Required or unstated
10	MVO Cost Segregation	1/9	Not published	Not published	Not published	Not required
11	Maven Cost Seg	1/9	Not published	≤1 month	Not published	Required or unstated
12	Aprio	0/9	Not published	Not published	Not published	Required or unstated

Where two providers tie. R.E. Cost Seg and Cost Segregation Guys both score 5/9. The tie breaks on price transparency, as documented in how we rank: R.E. Cost Seg publishes its prices and eligibility limits, and Cost Segregation Guys does not. The two are not otherwise comparable and this table does not claim they are — it scores five things a shopper can check before paying, nothing else.

What this ranking is not. It is not an overall verdict, and it is deliberately not the only table on this page. On audit defense Cost Segregation Authority scores highest; on commercial and industrial property Seneca Cost Seg leads; on hotels Engineered Tax Services and on data centers CSSI; and the large engineering firms lead on track record and on the biggest properties. Those rankings are below and are scored on their own criteria. Cost Seg Smart operates this site, which is disclosed at the top of every page, and the criteria above were fixed before the table was computed — the full method is at how we rank.

Provider reviews

Every top-10 provider, in plain language.

The good, the bad, and when to skip them entirely. Click any row to expand.

Overview

Every industry has That Guy on every podcast and forum thread. In cost segregation, that's Yonah Weiss. He founded R.E. Cost Seg and he's everywhere: LinkedIn, BiggerPockets, podcasts you've never heard of. That level of visibility usually makes us suspicious. Yonah knows his stuff. His content teaches instead of just generating leads.

The company reports 20,000+ studies and an NPS above 90, both provider-reported figures we have not verified. The $950 Rapid Report is the entry product, but only for residential ≤4 units under 3,500 sq. ft. per unit with depreciable basis under $1.2M and capex under $50K. It is published at five business days. Every STR investing forum we checked points here first. They handle furnished rental FF&E better than most firms. If your Airbnb is full of furniture and decor, that's 5-year property, and a lot of firms just don't capture all of it.

Heads up on the scope: if your property is over $1.2M basis, has 5+ units, or has $50K+ in capex, the Rapid Report doesn't qualify. You're bumped to their Fully Engineered Study at $2,320+ residential or $2,730+ commercial, still less than the big national firms ($5K+), but no longer a $950 ticket.

Bottom line

Own an Airbnb under $1.2M basis? This is probably your best bet. $950 Rapid Report, CPAs are comfortable filing it, and Yonah's team knows STR inside and out.

Visit R.E. Cost Seg ↗

Best for

STR / Airbnb owners. Their wheelhouse. The STR specialization isn't marketing fluff. They handle furnished rental FF&E better than most firms.
BiggerPockets community. If a podcast or BP thread sent you here, Yonah's name probably came up. Trust earned, not bought.
Residential investors. The $950 Rapid Report makes the math work on smaller properties (≤4 units, basis <$1.2M) where a $5K study never penciled out. Above $1.2M basis, you're in their Fully Engineered tier at $2,320+ residential.

Liked

$950 Rapid Report, qualifying small residential only (≤4 units, under 3,500 sq. ft. per unit, basis <$1.2M, capex <$50K)
Best STR specialization we found anywhere
15,000+ studies, high satisfaction across the board
Yonah's content actually educates (rare for this industry)
Audit support included both tiers, published scope

Consider

Above the Rapid Report limits, properties move to the Fully Engineered Study at $2,320+ residential / $2,730+ commercial
Residential and STR only, don't bother calling about an office building
Rapid Report is software-driven, not a full engineering analysis
No longer the fastest option, automated providers deliver in hours

Pricing	$950 (Rapid, scope-capped) / $2,320+ (Engineered)	Turnaround	5 bus. days / 15–20 bus. days
Site visit	Video call option	Studies completed	15,000+

Overview

We operate Cost Seg Smart. Take this review with that context. We score it the same way as everyone else, and you can decide if the ranking is fair. The disclosure banner is at the top of the page for a reason.

Cost Seg Smart publishes its full fee schedule by property value and type, starting at $495. Of the 33 providers with a review page on this site, 30 publish no price at all. Cost Seg Smart delivers most residential studies the same day, with no site visit; among full-service providers here that publish a turnaround, the next fastest completed study is three to seven days and the slowest is eight weeks. Cost Seg Smart backs each study with a 100% money-back CPA-Ready Guarantee.

Newest company on the list (founded 2025) and the most automated. Order online. A 35–40 page report shows up in your email the same business day. Uses industry-standard 2026 cost data, follows the IRS ATG methodology. Same engineering foundation as the firms charging $5,000–$15,000. A computer does the component analysis instead of a person walking through your living room with a tape measure.

On a standard rental house, that distinction matters less than the industry says. Cabinets are cabinets. Carpet is carpet. A kitchen island depreciates over 5 years whether software or a human classifies it. On something unusual like a converted church or a mixed-use with a restaurant downstairs, we'd want a human making judgment calls, which is why Cost Seg Smart conducts on-site visits for properties $3M and up. Standard sub-$3M studies are handled remotely, which Pub 5653 permits. The CPA-Ready Guarantee covers free revisions if your accountant wants changes.

Bottom line

$495–$895 vs. $5,000+. The tax outcome on a standard rental or STR comes out close to the same. The price gap is hard to ignore, especially if you own more than one.

Visit Cost Seg Smart ↗

Best for

STR / Airbnb owners. Speed and price. You're not waiting 4 weeks for a study on your vacation rental.
Single-family rental investors. Properties under $2M. Savings vs. a traditional firm: $3,000–$10,000 per study.
Portfolio investors. 5+ properties? The per-study savings compound fast. The pricing gap turns absurd at this scale.

Liked

$495 for sub-$300K properties, $895 up to $1M, cheapest pricing
Same-business-day turnaround. We tested it.
CPA-Ready Guarantee (free revisions if your accountant wants changes)
Money-back guarantee
Pricing actually published on the website

Consider

Standard studies are remote observation; on-site visits kick in for properties $3M and up.
Founded 2025, that's brand new. No long track record yet.
Won't disclose total studies completed
Complex commercial / big multifamily, you probably want a human looking at it
Software doesn't exercise judgment on weird edge cases

Pricing	From $495	Turnaround	Same business day
Site visit	Remote; on-site for $3M+	Studies completed	Not disclosed

Overview

Two things stand out. First, a published 2–4 week turnaround for most studies, with the property review done remotely or on-site. Second, money on the line: they refund 100% of fees if an audit finds Seneca caused an issue that produces a greater-than-5% depreciation adjustment. They serve residential and commercial owners from a $300K property value; hospitality is one of the property types they list, not a specialty. Fees are quote-based and not published.

Bottom line

A fast, quote-based generalist with a real, if narrow, fee-refund guarantee. Ask for a quote before you compare.

Visit Seneca Cost Seg ↗

Best for

Commercial property owners. Published 2–4 week turnaround; they say a study can be prioritized for a filing deadline.
Owners who want a remote option. Remote or on-site property review, by preference.
Owners worried about examination. The fee refund applies if their error causes a >5% adjustment.

Liked

Fee-refund guarantee tied to their own errors on audit
Published 2–4 week turnaround for most studies
Rush available (no published timeframe)
Remote or on-site review

Consider

Pricing not published; quote-based
Hospitality is one listed property type, not a specialty
Refund covers only Seneca-caused adjustments over 5%
Smaller firm, less name recognition

Pricing	Quoted per property	Turnaround	2–4 weeks; rush available
Site visit	Remote or on-site	Studies completed	Not disclosed

Overview

CSSI reports 65,000+ studies, which would make them the highest-volume firm on this list. Around since 2003. Nationwide network of local representatives. A+ BBB. Forum sentiment splits by property type: commercial clients post happy reviews, residential clients post complaints about inflated savings estimates and aggressive sales follow-up.

Bottom line

Legit firm. Good at multifamily and commercial. Unpublished pricing and turnaround, and the sales reputation, kept them at #5.

Visit CSSI ↗

Best for

Multifamily owners. Their strongest category.
Commercial property owners. Office, retail, mixed-use. A local representative handles the engagement.
Investors who want a big name. 65,000+ studies and 23+ years checks that box.

Liked

23+ years in business with A+ BBB rating
All 50 states through a network of local representatives
Strong multifamily and commercial track record

Consider

No published price or turnaround
Forum reports of initial estimates exceeding final results
Sales follow-up described as aggressive by multiple users
Google review count low relative to 65,000+ study claim

Pricing	Quoted per property	Turnaround	Not published
Site visit	Yes	Studies completed	65,000+ (claimed)

Overview

Big tax specialty firm out of Indianapolis. Cost seg is one of several services (R&D credits, 179D, fixed asset reviews). Midwest CPAs talk about them. Individual investors don't, because McGuire Sponsel doesn't market to them. It's a CPA-referral business.

Bottom line

Good firm. Your CPA has to recommend them. You won't find them on your own.

Visit McGuire Sponsel ↗

Best for

CPA-referred investors. If your accountant sent you here, trust that.
Multifamily / commercial. Their bread and butter.
Multiple tax services. R&D, 179D, fixed assets. One firm covers it if you need all of them.

Liked

Strong CPA reputation, especially Midwest
Multi-service firm
Accountants describe reports as thorough

Consider

Not set up for individual investors
Pricing not published, likely $5K–$15K+
Almost no public review data
No STR or residential specialization

Pricing	$5K–$15K+ (Est.)	Turnaround	4–8 weeks
Site visit	Yes	Studies completed	Not disclosed

Overview

Their whole pitch: nobody comes to your property. The study is fully virtual: a consultation call, an onboarding video call where you walk them through the property and hand over documents, and a results call. Their site puts your total time at under three hours. Pricing and calendar turnaround are not published.

Bottom line

Sits between full-service and automated. Decent middle ground if you want a human involved without a site visit; get a quote to compare.

Visit Remote Cost Seg ↗

Best for

Out-of-state investors. Property 2,000 miles away? A fully virtual study makes sense here.
Mid-market residential. More than pure automation, less than Tier 1 pricing.
Investors who want a human in the loop. The video walkthrough adds reassurance.

Liked

No-site-visit model keeps costs lower than traditional
Video walkthrough adds a human element
Less than 3 hours of your time, per their site
Good fit for out-of-state investors

Consider

No published price or turnaround
You have to do the video walkthrough yourself
Methodology not described in detail on their site
No publicly disclosed study volume

Pricing	Not published	Turnaround	Not published
Site visit	None (fully virtual)	Studies completed	Not disclosed

Overview

The firm CPAs refer to when they want white-glove treatment on a commercial deal. No Instagram. No webinars. They position themselves as the CPA's specialty partner.

Bottom line

If your accountant said "use Capstan," trust it. Otherwise this isn't for you.

Visit Capstan Tax ↗

Best for

CPA-referred commercial owners. Strong endorsement if your accountant points here.
Commercial from $1M basis. Their stated sweet spot. Skip for low-value residential.
White-glove preference. The firm feels like a law office, not a tech startup.

Liked

Strong CPA referral network
No-cost audit support up to the field-agent level
Engineering review with site visits for larger properties

Consider

Fees not published
No general turnaround published
No residential or STR coverage
Basically requires a CPA introduction

Pricing	Not published	Turnaround	Not published
Site visit	Larger properties; virtual for small	Studies completed	Not disclosed

Overview

Not a pure cost seg shop. In-house engineers and CPAs, offices in four states, also runs HOA reserve studies. If you need cost seg and a reserve study for a condo association, the one-stop-shop angle could be useful.

Bottom line

Worth a look if you need multiple engineering services. For cost seg alone, we want to see more track record.

Visit Maven Cost Seg ↗

Best for

HOA / condo associations. Reserve study + cost seg in one firm.
Engineers + CPAs in-house. Both under one roof, fewer handoffs.
Multi-state owners. Offices in MI, CA, PA, CO.

Liked

In-house engineers and CPAs, rare combination
Also does HOA reserve studies
Four office locations

Consider

Founded 2020, relatively new
Cost seg pricing not prominently published
Very little public review data
More specialized options if you only need cost seg

Pricing	From $1,900	Turnaround	3–4 weeks
Site visit	Optional	Studies completed	Not disclosed

Overview

Cost seg arm of O'Connor & Associates, a big Texas property tax firm. O'Connor's main business is property tax protests. Cost seg runs on top of that infrastructure.

Bottom line

Cheap and backed by a real firm. Worth a call if you're price-sensitive. Pin them down on what the $500 tier actually delivers before paying.

Visit Expert Cost Seg ↗

Best for

Budget-conscious investors. $500 starting price is one of the lowest on this list.
Texas property owners. O'Connor is huge in Texas property tax. Natural extension.
Established parent preference. Decades of property data infrastructure.

Liked

Starting price around $500, very competitive
Backed by O'Connor & Associates, a large firm
Existing property data infrastructure

Consider

Unclear what the $500 tier actually includes
Very little public review data
Cost seg isn't their core business
Process details vague on the website

Pricing	From $500	Turnaround	Varies
Site visit	Optional	Studies completed	Thousands

The honest part

When NOT to use each provider.

Every firm has blind spots. Here's where each one falls short, including ours.

Provider Skip them if…

R.E. Cost SegYou want the study today, or you want the entry price to apply whatever the property. Their $950 Rapid Report is residential-only and qualifies at ≤4 units, under 3,500 sq. ft. per unit, basis <$1.2M, capex <$50K; above that the Fully Engineered Study is $2,320+ residential or $2,730+ commercial at 15–20 business days.

Cost Seg Smart*Your property is unusual (converted church, mixed-use with a restaurant downstairs) and under $3M, so it's handled remotely. An on-site firm may catch edge cases a remote study can't. (Cost Seg Smart does visit properties $3M and up.)

Seneca Cost SegYou want a published price. Seneca quotes per property, and hospitality is one listed property type, not a specialty.

CSSIYou prefer a low-pressure experience. Multiple forum users describe a more sales-driven process and inflated initial estimates.

McGuire SponselYou're shopping on your own. CPA-referral firm, you typically need an accountant introduction.

Remote Cost SegYou're price-sensitive and want a price before you talk to anyone. They publish none, while automated options using the same IRS framework publish $495–$895.

Capstan TaxSame as McGuire, CPA-only, no residential or STR.

Maven Cost SegYou need a proven track record. Founded 2020, limited public review data.

Expert Cost SegYou want full transparency on deliverables. Lower-tier offerings vary in scope. Get the deliverable in writing before committing.

* We operate Cost Seg Smart.

Across 27 providers, the average overall score is 7.4/10. Quoted prices run from $495 to $25,000+ for the same IRS Audit Techniques Guide methodology. The 50× spread is delivery model and report volume, not study quality.

The full ranking

All 27 providers, one sortable table.

Sorted by overall score. Use the filter to narrow by company name.

RankProviderRatingPricingTurnaroundSite visitProperty

01Cost Seg SmartTier 2 · Automated9.2From $495Same business dayOptionalRSTRMC

02R.E. Cost SegTier 2 · MF + traditional7.8$950 / $2,320+5 bus. days / 15–20 bus. daysVideo callRSTRM

03Seneca Cost SegTier 2 · Generalist8.0Quote2–4 wksYesMCI

04CSSITier 1 · Local reps7.5QuoteNot publishedYesRSTRMC

05McGuire SponselTier 1 · Multi-service7.5$5K–$15K+4–8 weeksYesMCI

06Remote Cost SegTier 2 · Remote-first7.5QuoteNot publishedVirtualRSTRMC

07Capstan TaxTier 1 · CPA partnership7.0QuoteNot publishedYesMCI

08Maven Cost SegTier 2 · Multi-service7.0From $1,9003–4 weeksOptionalRMC

09Expert Cost Seg (O'Connor)Tier 2 · Tax-firm offshoot7.0From $500VariesOptionalRMCI

10Moss Adams / Baker TillyTier 4 · Accounting firm7.0$8K–$25K+6–10 weeksYesMCI

11EisnerAmperTier 4 · Accounting firm7.0$8K–$25K+6–10 weeksYesMCI

12CostSegregation.comTier 5 · DIY tool7.0From $495Self-serveNoR

13CostSegEZTier 5 · Self-serve7.0$2,500+ engineered ($595 DIY)3–4 weeks engineeredNoRSTR

14Madison SPECSTier 1 · National6.5$4K–$11KNot publishedYesRSTRM

15We Do Cost SegTier 2 · Mid-market6.5$2K–$8K~3 daysVariesMC

16Cherry BekaertTier 4 · Accounting firm6.5$8K–$25K+6–10 weeksYesMCI

17Dimov Tax & CPATier 4 · Accounting firm6.5$3K–$8K2–4 weeksVariesRSTRM

18Engineered Tax ServicesTier 1 · National6.0$3K–$12K4–6 weeksYesRSTRMCI

19Titan EchoTier 5 · Subscription6.0SubscriptionMinutesNoRSTRC

20Segregation HoldingTier 2 · Mid-market5.5$3K–$10K4–6 weeksYesRMC

21Source AdvisorsTier 3 · Caution5.5$5K–$15K+4–8 weeksYesRMCI

22CostSegRxTier 3 · Caution5.0$2K–$8KNot disclosedVariesRMC

23Cost Segregation GuysTier 3 · Caution4.5$5K–$15K1–3 weeksYesRSTRMC

24DIY Cost SegTier 5 · Self-serve4.0$495 / $1,2955 minutesNoRSTRC

By property type

No single firm dominates every category.

A firm that nails hotels can flunk rental houses. We score each property type on its own. Best for STR ↗ Best for multifamily ↗ Best for commercial ↗ warehouse & distribution ↗ single-family rentals ↗ duplex & fourplex ↗ hotels ↗ online services ↗ audit defense ↗

Residential

SFR · duplex · condo

Top pick · Cost Seg Smart, 8.5

Three-way tie at 8.5; price + speed decides it

→

STR / Airbnb

vacation · short-term

Top pick · Cost Seg Smart, 9.2

Lowest published price and fastest turnaround, no scope cap; R.E. Cost Seg second at 7.8

→

Multifamily

5+ unit · portfolio

Top pick · Cost Seg Smart, 8.6

2–4 unit and small MF on price and turnaround; R.E. Cost Seg 7.8 for 5–20 unit with a named engineer, Seneca for institutional-scale

→

Commercial

office · retail · medical

Top pick · Seneca Cost Seg, 8.5

Seneca: published 2–4 week turnaround, remote or on-site review

→

Industrial

warehouse · manufacturing

Top pick · Seneca Cost Seg, 8.0

On-site engineering pays off; Cost Seg Smart for standard warehouse

→

ROI calculator

What will this actually save you?

Estimated year-one federal tax savings with 100% bonus depreciation. Simplified math, confirm with your CPA before filing.

Purchase price

$750,000

Total acquisition cost including land.

Land allocation

20%

Land is not depreciable, typical residential is 15–25%.

Property type

25% of building value typically reclassifies into 5/7/15-year buckets.

Marginal tax rate

37%

Combined federal + state marginal rate.

Estimated year-one tax savings

$55,500

100% bonus depreciation, placed in service 2025+

Depreciable basisPrice minus land $600,000

Reclassified to 5/7/15-yrShort-life components $150,000

Year-one deduction100% bonus $150,000

Order a $495 study →

What you actually keep, after the study cost

Same year-1 deduction. Different study price. The price you pay determines what you keep. Traditional firms quote up, prices below reflect typical $1M–$3M residential/small-commercial quotes. Above $5M, expect the high end of every range.

Study cost Example providers Your tax savings You keep Return

On your inputs, you keep an extra $7,005 by going with Cost Seg Smart instead of a typical $7,500 study. Same year-1 deduction. The only thing that changes is what you paid for the report.

Simplified math. Assumes 25% reclassification (R), 30% (STR), 28% (M), 22% (C). Ignores state decoupling, passive-activity rules, REPS qualification, and depreciation recapture at sale. This is not tax advice.

How we scored

Built from public data, not sales calls.

Disclosed market guide. We operate Cost Seg Smart, one of the firms ranked here. No paid placements from the other 24 providers. Full methodology →

Pricing transparency

Is pricing on the website? Do public forums confirm it? Firms requiring a sales call to quote were docked.

Methodology quality

Does the firm follow the IRS Cost Segregation Audit Techniques Guide (Pub 5653)? industry-standard cost data? Engineering review vs. pure templating. MACRS classifications per Rev. Proc. 87-56.

Turnaround & process

Hours vs. weeks. Site-visit requirements. Remote-observation options. CPA workflow integration.

Property-type fit

A firm that crushes a 12-unit complex can flunk a $400K SFR. We score per category, not overall.

How the per-segment recommendation works

A subset of visitors see a "Recommended for your segment" panel above the rankings. The recommendation matches the property class, not the highest-overall score. On sub-$5M residential, STR, and MF, we recommend Cost Seg Smart (which we operate) because the methodology gap to traditional firms stays small and price plus turnaround drive the decision. On $5M+ commercial and industrial, we point you to a comparison calculator first because the right answer is property-specific. The rankings themselves don't move. Only the recommended action does.

Common questions

Things people ask us.

Depends who you ask. Traditional firms say $3,000–$15,000. Automated providers say $500–$1,500. Our take: on a standard rental house, anything over $2,000 is paying for brand name, not study quality. Commercial with specialized systems? Higher pricing can be earned there because the analysis is harder.

No. The ATG says "detailed engineering" is the preferred approach, component-level cost allocation using recognized databases. It does not require someone to physically enter your house, which is why standard studies can be completed remotely. On larger or more complex properties ($3M and up), an on-site visit adds value, and Cost Seg Smart conducts them at that level.

Yes. Your CPA files Form 3115 (change of accounting method) and you take all the missed depreciation in the current tax year, no amended returns. Bought a rental in 2015 and never did a study? Claim a decade of missed depreciation right now, in one shot.

Yes. The One Big Beautiful Bill Act (July 2025) permanently restored 100% bonus depreciation. All your 5-year, 7-year, and 15-year components can be fully deducted in year one for 2025 and beyond.

Full engineering: human engineers review your property and classify each component by hand. Automated: same cost databases, same IRS depreciation framework, software does the cataloguing. On standard residential, the execution gap between the two stays small relative to the price difference. Same MACRS schedules, same forms your CPA files. The gap matters most on complex commercial, unusual basis allocations, specialty MEP, mixed-use ratios, where engineering judgment on edge cases changes the deduction.

For providers

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Primary sources

The federal framework these 27 providers all work under

Provider methodology, MACRS classification, and audit-defense standards on this site trace to these authoritative sources. Every cost segregation study in the US, regardless of price tier, is bounded by the same federal rules:

IRS Pub 5653, Cost Segregation Audit Techniques Guide. Chapter 3 lists the 6 approved methodologies; Chapter 4 defines the elements of a quality study. This is the document an IRS examiner uses when auditing a study.
IRS Pub 946, How To Depreciate Property. MACRS recovery period reference for residential (27.5-yr), non-residential real (39-yr), and accelerated component classes (5/7/15-yr).
Rev. Proc. 87-56, the MACRS asset class life table. The legal source for the 5/7/15/27.5/39-year assignments cost segregation studies depend on.
IRC §168, Accelerated Cost Recovery System. §168(k) is the bonus depreciation provision.
One Big Beautiful Bill Act (P.L. 119-21, signed July 4, 2025), permanently restored 100% bonus depreciation for property placed in service after Jan 19, 2025.
IRC §469, Passive Activity Loss Rules, including the real-estate-professional exception at §469(c)(7) and the STR exclusion at Treas. Reg. §1.469-1T(e)(3)(ii).
Industry-standard 2026 construction cost data, industry-standard component pricing reference used by engineering-based studies.
Professional-standards practices for cost segregation, including the credential frameworks referenced in some provider profiles.

Provider pricing, methodology, and turnaround on this page reflect publicly-advertised rates and direct quotes as of September 2026. The same IRS framework applies to a $495 study and a $25,000 study; what varies is delivery, engineering depth, audit defense scope, and turnaround. Comparison content, not tax advice, confirm cost segregation suitability with your CPA before ordering a study.