There's tax money trapped in your building. We already found it.

Welcome to Basis Property Group. Most commercial owners depreciate their property over thirty-nine years and leave six figures sitting on the table. We map your building, estimate the depreciation that can be pulled into the current year, and a licensed engineering partner delivers the study. You begin with a free, property-specific estimate, built from your building's own data.

Our Process

1. We analyze your property. We pull your building from county and engineering data and model the components inside your basis: the finishes, fixtures, site work, and equipment that should not be depreciating over thirty-nine years.
2. You review your free estimate. You receive a property-specific Preliminary Benefit Estimate with your number on it. If the benefit clears the bar, you approve. If it does not, we tell you plainly and you owe nothing.
3. Engineers deliver the study. Our licensed engineering partner produces the IRS-aligned study under the Basis name. You and your accountant file it, and you keep the cash flow this year.

Why Now IMPORTANT

The One Big Beautiful Bill Act, signed July 2025, permanently restored 100% bonus depreciation for qualifying property placed in service after January 19, 2025. The scheduled phase-down has been eliminated, and cost segregation now stands at its highest value in a decade.

Owners who purchased or built within the preceding several years may also claim previously unrecognized depreciation through a Form 3115 change in accounting method – without amending prior returns. Read the full breakdown »

Our Methodology

• Engineering-based component study. Building components are identified, quantified, and reclassified into their correct depreciation lives, as the IRS expects.
• Aligned to current IRS guidance. Prepared to the Audit Techniques Guide framework and current bonus-depreciation rules under Section 168(k).
• Form 3115 and 481(a) look-back. Property acquired in prior years yields a catch-up deduction without amending earlier returns.
• Audit support included. The engineering methodology and asset classifications are documented and defended should a question arise.

See our full methodology »

Sample Preliminary Benefit Estimate

Approximately 28% of building basis, removed from the 39-year schedule and deductible in the current year under 100% bonus depreciation.

Frequently Asked Questions

What is cost segregation?

It is an engineering-based study that separates a building into its components and assigns each its correct depreciation life. Rather than writing the entire building off over thirty-nine years, the parts that wear out sooner – finishes, fixtures, equipment, and site work – are depreciated over five, seven, or fifteen years, bringing deductions forward into the years you own the property.

Is this a loophole?

No. Component depreciation has been sanctioned since the Service's loss in Hospital Corporation of America v. Commissioner in 1997, and the IRS publishes an Audit Techniques Guide describing precisely how it is performed.

What about depreciation recapture?

A legitimate consideration. Accelerating depreciation can increase the amount recaptured upon sale. For most owners the time value of cash today, with the option to defer through a 1031 exchange, still prevails – though not for everyone. We say so plainly, and your accountant models your circumstances before you commit.

How long does it take, and what does it cost?

Your preliminary estimate is prepared first, and promptly. Once you approve, the engineered study is ordinarily delivered within days. The fee depends on the property; we provide it on a brief call, after you have seen what the study is likely to free up.

Contact Us

Provide your property address and we will prepare your complimentary Preliminary Benefit Estimate and review it with you on a brief call.

» E-mail: hello@basispropertygroup.com
» We typically respond within one business day.

Request Your Free Estimate »