PROPERTY-CLASS BENCHMARKS
Cost segregation, by property class.
Every commercial property type has a distinct reclassification profile. Office reclassifies in the mid-20s; retail and medical office reclassify into the low-30s; hospitality and self-storage clear 30% routinely. Pick a property class to see the engineered benchmarks and three representative analyses across eight commercial property types.
01 · BENCHMARK ATLAS |
Reclassification rates by property class · Benchmarks 2026 (n=412)
UPDATED 2026-05-11 · LIVE
01 / HOS n = Industry sources (AICPA, IRS ATG)
Hospitality
30%
MEDIAN
26-34%P50
02 / IND n = 45
Industrial
20.4%
MEDIAN
20-24%P50
03 / MED n = 45
Medical Office
32.9%
MEDIAN
31-34%P50
04 / MF5 n = 22
Multifamily (5+ Units)
17.2%
MEDIAN
17-18%P50
05 / OFF n = 45
Office
27.6%
MEDIAN
25-29%P50
06 / RST n = 45
Restaurant
30%
MEDIAN
29-31%P50
07 / RTL n = 45
Retail
32.2%
MEDIAN
31-33%P50
08 / STO n = Industry sources (SSA, IRS ATG)
Self-Storage
34%
MEDIAN
30-38%P50