What types of properties qualify for real estate cost segregation?

Many types of properties qualify for real estate cost segregation, including commercial buildings, office spaces, industrial facilities, retail centers, apartment complexes, and even certain residential rental properties. Essentially, any income-producing property placed in service after 1986 may be eligible. Real estate cost segregation allows property owners to accelerate depreciation by identifying components like flooring, lighting, and HVAC systems that can be depreciated over shorter tax lives, resulting in increased cash flow and significant tax savings.