2026 commercial cost segregation benchmarks.

Median reclassification percentages by commercial property class, drawn from the published Cost Seg Smart Benchmarks 2026 dataset — 412 properties, 45 per commercial property type (22 multifamily), modeled outcomes from the same engineered methodology. Open dataset, CC BY 4.0.

How the benchmarks were produced

Source: the Cost Seg Smart Benchmarks 2026 dataset — 412 modeled properties (45 per commercial property type, 22 multifamily), run through the same engineered methodology described in the Methodology page (automated component classification under the Pub. 5653 framework, RSMeans 2024 unit pricing, BLS PPI time index, metro-calibrated geographic cost factors, 16-check QC validation). Outputs are modeled, not customer guarantees; individual results depend on property characteristics, accounting elections, and taxpayer circumstances.

The dataset is open under CC BY 4.0. Researchers, journalists, and CPAs are welcome to cite the benchmarks with attribution. The full dataset, methodology document, and per-property-type analyses are at the Cost Seg Smart research portal.