DATASET · BENCHMARKS 2026 · n = 412
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.
01 · BENCHMARK ATLAS |
Reclassification rates by property class · Benchmarks 2026 (n=412)
UPDATED 2026-05-11 · LIVE
01 / — n = Typical market range; modeled on the industrial library plus process and refrigeration component sets
Agricultural & Food Processing Facilities
%
MEDIAN
20-45%P50
02 / — n = Engine-modeled across standardized dealership configurations
Auto Dealerships
22%
MEDIAN
10-35%P50
03 / — n = Typical market range; modeled on the auto dealership library with engineer review
Auto Service & Collision Centers
%
MEDIAN
18-38%P50
04 / — n = Engine-modeled across standardized branch configurations
Bank Branches
22%
MEDIAN
15-32%P50
05 / — n = Typical market range; modeled on the restaurant component library with engineer review
Bars & Breweries
%
MEDIAN
20-40%P50
06 / — n = Typical market range; modeled on the retail component library with engineer review
Big Box Retail
%
MEDIAN
12-28%P50
07 / — n = Typical market range; engineer-scoped by proposal
Cannabis Cultivation & Retail
%
MEDIAN
25-50%P50
08 / — n = Engine-modeled across standardized car-wash configurations
Car Washes
48%
MEDIAN
25-60%P50
09 / — n = Typical market range; engineer-scoped by proposal
Churches & Religious Facilities
%
MEDIAN
8-22%P50
10 / — n = Typical market range; modeled on the warehouse library plus the refrigeration component set
Cold Storage Facilities
%
MEDIAN
20-40%P50
11 / — n = Engineer-scoped by proposal; 38-60% is the QC review envelope
Data Centers
%
MEDIAN
38-60%P50
12 / — n = Engine-modeled, bare suite to fully equipped
Dental Practices
19.9%
MEDIAN
17-22%P50
13 / — n = Typical market range; modeled on the warehouse component library with engineer review
Distribution Centers
%
MEDIAN
12-28%P50
14 / — n = Typical market range; engineer-scoped by proposal
Entertainment Venues
%
MEDIAN
20-40%P50
15 / — n = Engine-modeled across standardized fitness configurations
Fitness & Gym Facilities
20%
MEDIAN
10-35%P50
16 / — n = Typical market range; engineer-scoped by proposal
Funeral Homes
%
MEDIAN
12-28%P50
17 / — n = Engine-modeled across standardized fuel/convenience configurations
Gas Stations & Convenience Stores
24%
MEDIAN
10-38%P50
18 / — n = Typical market range; engineer-scoped by proposal
Golf & Country Clubs
%
MEDIAN
20-40%P50
19 / — n = Typical market range; modeled on the retail library plus the refrigeration component set
Grocery Stores
%
MEDIAN
20-38%P50
20 / HOS n = Industry sources (AICPA, IRS ATG)
Hospitality
30%
MEDIAN
26-34%P50
21 / — n = Typical market range; engineer-scoped by proposal
Hospitals
%
MEDIAN
15-32%P50
22 / IND n = 45
Industrial
20.4%
MEDIAN
20-24%P50
23 / — n = Engine-modeled central; 6-38% is the QC review envelope
Manufacturing
14%
MEDIAN
6-38%P50
24 / — n = Typical market range; engineer-scoped by proposal
Marinas
%
MEDIAN
25-45%P50
25 / MED n = 45
Medical Office
32.9%
MEDIAN
31-34%P50
26 / MIX n = Engine-modeled central; 5-32% is the QC review envelope
Mixed-Use
12%
MEDIAN
5-32%P50
27 / MF5 n = 22
Multifamily (5+ Units)
17.2%
MEDIAN
17-18%P50
28 / OFF n = 45
Office
27.6%
MEDIAN
25-29%P50
29 / — n = Typical market range; engineer-scoped by proposal
Parking Structures
%
MEDIAN
8-20%P50
30 / — n = Typical market range; modeled on the restaurant component library with engineer review
QSR & Drive-Thru Restaurants
%
MEDIAN
22-42%P50
31 / RST n = 45
Restaurant
30%
MEDIAN
29-31%P50
32 / RTL n = 45
Retail
32.2%
MEDIAN
31-33%P50
33 / — n = Typical market range; engineer-scoped by proposal
Schools & Childcare Centers
%
MEDIAN
10-25%P50
34 / STO n = Industry sources (SSA, IRS ATG)
Self-Storage
34%
MEDIAN
30-38%P50
35 / — n = Engine-modeled across standardized senior-living configurations
Senior & Assisted Living Facilities
19%
MEDIAN
12-28%P50
36 / — n = Typical market range; modeled on the multifamily component library with engineer review
Senior Apartments (55+)
%
MEDIAN
14-28%P50
37 / — n = Engine-modeled across standardized furnished short-term rental configurations
Short-Term Rentals (Airbnb, VRBO, Vacation Rentals)
30%
MEDIAN
25-35%P50
38 / — n = Typical market range; engineer-scoped by proposal
Skilled Nursing Facilities
%
MEDIAN
12-30%P50
39 / — n = Typical market range; modeled on the retail component library with engineer review
Strip & Neighborhood Centers
%
MEDIAN
12-28%P50
40 / — n = Engine-modeled across standardized veterinary configurations
Veterinary Clinics
22%
MEDIAN
8-38%P50
41 / — n = Engine-modeled across standardized warehouse configurations
Warehouses & Distribution Centers
24%
MEDIAN
10-38%P50
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, industry-standard 2026 construction cost data 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.