Floating and fixed docks, gangways and slip improvements
CALIFORNIA MARINA AND BOAT STORAGE OWNERS
Reviewed August 30, 2026 · Updated for current federal bonus-depreciation guidance
Waterfront infrastructure needs asset-by-asset support.
California marinas, dry-stack facilities and boat-storage properties can contain floating or fixed docks, slips, shore power, water service, pump-out systems, fuel infrastructure, lifts, storage buildings, security, lighting and extensive site work. The study should first establish what the taxpayer owns and depreciates under any ground lease, concession or public-agency agreement.
- ✓ No study work before payment
- ✓ CPA-ready final report
- ✓ California statewide
WHY IT MATTERS
Move eligible basis into faster recovery periods.
A dock, utility or waterfront component does not receive a recovery period based on its name alone. Function, construction, permanence, ownership and relationship to buildings or operating equipment must be documented. Water rights, land, lease interests, tenant property and boats or equipment already on separate schedules should be excluded or reconciled so costs are not duplicated.
Plain English: you are not creating a new deduction. You are identifying when supported pieces of the property may be depreciated.
WHAT WE REVIEW
Marina and boat-storage components to review
Shore power, water service and utility pedestals
Pump-out, fuel and environmental-control infrastructure
Dry-stack buildings, boat lifts and storage improvements
Paving, drainage, fencing, lighting and access controls
Ground leases, concessions and existing equipment schedules
SHOW ME THE NUMBERS
Illustrative California marina example
Illustrative only. This assumes a 37% federal marginal rate where shown and that the owner can currently use the deduction.
- Property value
- $8,000,000
- Estimated depreciable basis
- $5,600,000
- Potential faster basis
- $1,120,000 to $1,904,000
- Potential upfront federal effect
- $414,000 to $704,000
- 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 marina or storage improvements
✓
Recent acquisition, construction or major capital program
✓
Lease and concession documents establish ownership
✓
Plans and invoices document system function and cost
STATEWIDE COVERAGE
Serving owners throughout the region.
Newport BeachDana PointSan DiegoLong BeachMarina del ReyVenturaMonterey BaySan Francisco Bay
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.
Are docks automatically five-year property?+
No. Dock classification is fact specific. Construction, permanence, function, ownership and relationship to other property must be documented before assigning a recovery period.
Can improvements on leased waterfront property be studied?+
Potentially. The lease or concession, capital records and tax schedules should establish which party owns and depreciates each improvement and whether lease-term rules affect recovery.
Are boats included in the real-estate study?+
Boats and operating equipment may already be separate assets. They should be reconciled to the fixed-asset schedule and excluded from building basis when already depreciated elsewhere.
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 30, 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