Resident-unit appliances and qualifying finishes
SENIOR HOUSING OWNERS
Reviewed August 17, 2026 · Updated for current federal bonus-depreciation guidance
Senior housing combines residential and operating components.
Assisted-living, memory-care and senior-housing properties may combine resident units with commercial kitchens, care areas, common rooms, security systems, amenities and extensive site work. The building’s actual use and each component’s function drive classification.
- ✓ No study work before payment
- ✓ CPA-ready final report
- ✓ California statewide
WHY IT MATTERS
Move eligible basis into faster recovery periods.
These properties require careful review because residential and nonresidential areas may coexist. The study should document square footage, services, specialized systems, furnishings and the supported basis for each cost pool while the CPA confirms the correct building recovery period.
Plain English: you are not creating a new deduction. You are identifying when supported pieces of the property may be depreciated.
WHAT WE REVIEW
Common senior-housing components reviewed
Commercial kitchen and laundry equipment
Nurse-call, security and access-control systems
Dining, activity and amenity spaces
Courtyards, walks, parking and landscaping
Memory-care and specialized operating improvements
SHOW ME THE NUMBERS
Illustrative assisted-living example
Illustrative only. This assumes a 37% federal marginal rate where shown and that the owner can currently use the deduction.
- Property value
- $15,000,000
- Estimated depreciable basis
- $12,000,000
- Potential faster basis
- $2,400,000 to $3,600,000
- Potential upfront federal effect
- $888,000 to $1,332,000
- Study or comparison benchmark
- $15,000 to $30,000+
This is a timing illustration, not guaranteed permanent tax savings. California commonly requires a separate depreciation schedule because it generally does not conform to federal bonus depreciation.
DOES IT FIT?
Strong candidates usually have four things.
✓
Assisted living, memory care or senior housing
✓
Recent acquisition, construction or renovation
✓
Operating equipment and building costs can be reconciled
✓
CPA confirms residential and nonresidential treatment
PORTFOLIO PRICING
More properties. Lower cost per study.
Order and pay for the properties together to receive a simple portfolio discount.
2 properties5% off3 to 4 properties10% off5+ properties15% off
STRAIGHT ANSWERS
Frequently asked questions.
Is assisted living always 27.5-year property?+
Not automatically. The correct building recovery period depends on the property’s use and applicable tax rules. The owner’s CPA should confirm the treatment.
Can operating equipment be duplicated in the study?+
No. Separately capitalized furniture, fixtures and equipment must be reconciled so the same basis is not counted again.
Is the free estimate a completed study?+
No. It is an illustrative screen using the facts you provide. No engineering takeoff, professional certification or tax opinion is included. Technical work begins only after a signed and paid engagement.
Does my CPA need to approve the study first?+
No. It is smart to ask whether you can currently use additional depreciation, but the paid study does not require advance CPA approval. Your CPA makes the final filing decision.
Do you guarantee tax savings?+
No. A study accelerates the timing of eligible depreciation. Results depend on basis, property facts, placed-in-service dates, passive-loss rules, tax rates and the owner's filing position.
AUTHORITATIVE SOURCES
Reviewed against current IRS and California guidance.
Last reviewed August 17, 2026. Tax rules and procedures can change. Your CPA should confirm the law that applies to your acquisition date, placed-in-service date and return.
FREE PRELIMINARY PROPERTY SCREEN