Cost segregation case study CS-02
Typical 1950s-era Florida block house
A cost segregation study on a 1958 concrete-block single-family short-term rental in Florida reclassified 24.9% of the depreciable basis, mostly into 15-year land improvements, producing about $137,000 of accelerated depreciation through 2025.
Property profile
- Property type
- Single-family short-term rental
- Region
- Southeast
- Year built
- 1958
- Building size
- ~1,700 SF
- Site size
- ~8,300 SF
- Study type
- Acquisition
- Tax year
- 2025
Study outcome
- Total reclassified
- 24.9%
- 5-year property
- 9.8%
- 15-year property
- 15.2%
- Bonus rate
- 100%
- Accelerated depreciation
- ~$137,000 through 2025
The property
A 1958 concrete-block single-family home converted to a short-term rental.
What we found
The interior offered little to reclassify. Most floors were ceramic tile, which stays with the building, and removable fixtures and finishes were limited. The value was outside: a large patio, a deck, fencing, mature trees, and extensive hardscaping and landscaping on a small lot moved a meaningful share of the basis into 15-year land improvements.