Pads, internal roads, curbs, walks and drainage
CALIFORNIA PARK OWNERS
Reviewed August 27, 2026 · Updated for current federal bonus-depreciation guidance
The roads, pads and utility network may drive the study.
Mobile home communities, RV parks and campgrounds can contain pads, internal roads, utility distribution, electrical pedestals, lighting, fencing, landscaping, recreation areas, offices, laundry rooms and clubhouses. The study must first establish which homes, vehicles, equipment and infrastructure the park owner actually owns and depreciates.
- ✓ No study work before payment
- ✓ CPA-ready final report
- ✓ California statewide
WHY IT MATTERS
Move eligible basis into faster recovery periods.
Park-owned buildings and structural systems do not automatically receive the same treatment as exterior improvements. Roads, pads, water, sewer and electrical systems also require a component-by-component review of function and permanence. Resident-owned homes, separately scheduled equipment and nondepreciable land must be excluded so the report reconciles to the owner's supported basis.
Plain English: you are not creating a new deduction. You are identifying when supported pieces of the property may be depreciated.
WHAT WE REVIEW
Mobile home and RV park components to review
Water, sewer, electrical and utility-distribution systems
RV pedestals, hookups, lighting and access controls
Clubhouse, office, bathhouse and laundry improvements
Pools, playgrounds, landscaping, fencing and signage
Park-owned units, equipment and existing asset schedules
SHOW ME THE NUMBERS
Illustrative California park example
Illustrative only. This assumes a 37% federal marginal rate where shown and that the owner can currently use the deduction.
- Property value
- $6,000,000
- Estimated depreciable basis
- $4,800,000
- Potential faster basis
- $1,440,000 to $2,400,000
- Potential upfront federal effect
- $533,000 to $888,000
- Study or comparison benchmark
- $12,500 to $27,500+
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 park buildings or infrastructure
✓
Recent purchase, construction or substantial capital program
✓
Land and resident-owned property can be separated
✓
Utility and site-improvement records are available
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 mobile homes owned by residents part of the study?+
No. Property the park owner does not own or depreciate should not be included. Park-owned units require separate basis and placed-in-service support.
Are all roads, pads and utility lines 15-year property?+
No. Classification is not automatic. The engineering and tax analysis should document each component's function, permanence, relationship to buildings and supported cost.
Can a park acquired several years ago still be studied?+
Potentially. A look-back analysis may be available, but the CPA determines whether an accounting-method change, Form 3115 or another filing approach applies.
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 27, 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