FREE PRELIMINARY SAVINGS ESTIMATECalifornia properties statewideRun my numbers

CALIFORNIA GROCERY PROPERTY OWNERS

Reviewed September 1, 2026 · Updated for current federal bonus-depreciation guidance

Supermarkets combine real estate with dense operating infrastructure.

A California grocery store can contain sales-floor fixtures, checkout systems, food-preparation departments, walk-in coolers, refrigeration equipment, specialty power, drainage, loading areas, signage and extensive parking. The study should reconcile landlord, tenant and equipment ownership before assigning any building-related cost to a shorter recovery period.

Get My Free Estimate →Call (209) 408-7391

✓ No study work before payment
✓ CPA-ready final report
✓ California statewide

WHY IT MATTERS

Move eligible basis into faster recovery periods.

Refrigeration cases, compressors, cooking equipment and other machinery may already be separate personal property. General electrical, plumbing, HVAC, structure and life-safety systems normally remain building property unless evidence supports a different functional classification. Remodels, acquired-in-place tenant work and closed departments also need clear placed-in-service and disposition records.

Plain English: you are not creating a new deduction. You are identifying when supported pieces of the property may be depreciated.

WHAT WE REVIEW

Grocery and supermarket components to review

Refrigeration and food-service equipment schedules

Dedicated equipment power, controls and plumbing

Bakery, deli, meat, seafood and prepared-food areas

Checkout, customer-service and removable fixture packages

Loading, trash, paving, drainage and site lighting

Leasehold improvements, remodel phases and ownership

SHOW ME THE NUMBERS

Illustrative California supermarket example

Illustrative only. This assumes a 37% federal marginal rate where shown and that the owner can currently use the deduction.

Property value: $9,000,000
Estimated depreciable basis: $7,200,000
Potential faster basis: $1,800,000 to $2,736,000
Potential upfront federal effect: $666,000 to $1,012,000
Study or comparison benchmark: $12,500 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.

✓

Owner has basis in the building or grocery buildout

✓

Recent acquisition, new store or substantial remodel

✓

Equipment and real-estate costs are separately recorded

✓

Plans and invoices document dedicated systems

STATEWIDE COVERAGE

Serving owners throughout the region.

Los AngelesOrange CountySan DiegoInland EmpireBay AreaSacramentoFresnoCentral Valley

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 all supermarket refrigeration included in the building study?+

No. Refrigeration equipment may already be separately capitalized. The report should reconcile the equipment schedule and building basis before analyzing dedicated support systems.

Does equipment-dedicated electrical automatically qualify?+

No. Function, installation and the equipment served must be documented. General building distribution remains building property.

Can a leased grocery store receive a study?+

Potentially. A landlord or tenant may study the improvements in which that taxpayer has basis. The lease, allowances, invoices and tax records determine who includes each cost.

Can a store remodel be analyzed separately?+

Yes, when the owner can support the project cost and placed-in-service date. Removed components and any disposition treatment should be coordinated with the CPA.

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 September 1, 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.