Engine-derived ROI data from 5 representative New York City-area properties. Methodology transparent below. CC-BY 4.0, journalists, CPAs, and researchers may cite this dataset with attribution.
Important framing: These are engine outputs for representative fixture scenarios, not predictions about any specific property. The cost segregation engine takes real property data (address, year built, square footage, renovation history, assessor records) and produces a study tailored to your actual property. The aggregate numbers shown here describe the New York City market's general profile; your specific results will reflect your specific property.
Each fixture was run through the Cost Seg Smart engine, the same engine that produces real customer studies. Numbers below are reproducible from cities/nyc.json via scripts/run_city_stats.py.
| Property | Neighborhood | Price | Basis | Land % | 5-yr | 15-yr | Reclass % | Y1 fed savings @ 37% |
|---|---|---|---|---|---|---|---|---|
| Park Slope Brownstone LTR SFR · Built 1890 |
Brooklyn pre-war (Park Slope / Brooklyn Heights / Cobble Hill) | $1,850,000 | $1,021,015 | 44.8% | $94,636 | $68,425 | 16.0% | $60,333 |
| Manhattan Condo Rental CONDO · Built 2014 |
Manhattan condo (mid-tier) | $1,485,000 | $594,000 | 60.0% | $67,406 | $5,181 | 12.2% | $26,857 |
| Astoria Queens Triplex TRIPLEX · Built 1928 |
Queens (Astoria / LIC / Forest Hills) | $985,000 | $678,764 | 31.1% | $78,581 | $47,065 | 18.5% | $46,489 |
| Riverdale Bronx Co-op Building Unit CONDO · Built 1962 |
Bronx (Riverdale / Pelham Bay) | $685,000 | $449,771 | 34.3% | $46,477 | $4,789 | 11.4% | $18,968 |
| Staten Island SFR Rental SFR · Built 1968 |
Staten Island | $685,000 | $451,278 | 34.1% | $42,859 | $30,564 | 16.3% | $27,167 |
| Engine property type | Fixtures | Median reclass % | Min | Max |
|---|---|---|---|---|
| SFR | 2 | 16.1% | 16.0% | 16.3% |
| CONDO | 2 | 11.8% | 11.4% | 12.2% |
| TRIPLEX | 1 | 18.5% | 18.5% | 18.5% |
"STR" denotes residential property operating as a short-term rental, the engine applies an FF&E density uplift not captured in the LTR (long-term rental) treatment.
| Neighborhood | Typical value | Typical land allocation | Profile note |
|---|---|---|---|
| Brooklyn pre-war (Park Slope / Brooklyn Heights / Cobble Hill) | $1,850,000 | ~38% | 1880s–1900s brownstone and townhome stock. Highest land allocation in NYC fixtures due to dense-urban scarcity. Heavy renovation cost-seg drives the math. |
| Manhattan condo (mid-tier) | $1,485,000 | ~30% | Mid-rise and high-rise condo dominant. Vertical density compresses land allocation. New construction (2010+) supports cleaner reclassification ratios. |
| Queens (Astoria / LIC / Forest Hills) | $985,000 | ~32% | 1920s–1940s row-house, small-MF, and condo stock. Mid-tier land allocation. Active small-multifamily investor activity. |
| Bronx (Riverdale / Pelham Bay) | $685,000 | ~28% | 1930s–1960s small-MF and co-op stock. Lower land allocation than Brooklyn or Manhattan. Strong LTR cash flow profile. |
| Staten Island | $685,000 | ~22% | SFR-dominant with 1950s–1980s stock. Lowest land allocation among NYC boroughs. Mix of fix-and-flip and SFR rental. Lighter STR enforcement than core boroughs. |
The "typical land allocation" column reflects baseline patterns for each sub-market based on county assessor records and statistical modeling. For specific properties where reconstruction cost (RSMeans 2024 component build-up adjusted for time and geography) exceeds 2.0× the implied depreciable basis after subtracting the baseline land, the engine applies a premium land floor (~50%) to keep the study within audit-defensible territory. This typically affects ultra-premium resort inventory (ski-in/ski-out, beachfront, view-premium properties), where land scarcity premium dominates the purchase price. The per-fixture table above shows the actual land_source used by the engine for each fixture, values of statistical_premium_floor indicate the premium-floor mechanism was applied.
The takeaway: typical neighborhood allocations describe the market baseline. Individual property results depend on specific reconstruction-cost-vs-purchase-price ratios, and ultra-premium product may show higher land allocation in the engine output than the neighborhood typical.
New York partially decouples from federal §168(k), NY has historically required an addback for federal bonus depreciation, with the addback recovered over the regular MACRS schedule for state purposes. NYC has its own local income tax stacked on top. For 2025+ acquisitions under OBBBA's 100% federal bonus, NY-side timing impact is meaningful given the high state-plus-local rates. The federal §168(k) acceleration is unaffected; the state-and-city-side reconciliation is the variable.
Decoupling: NY has periodically modified bonus depreciation conformity. Verify current-year treatment with your CPA. NYC's local income tax is separate from state but applies on the same federal-adjusted base.
State income tax structure: Progressive NY state schedule plus separate NYC local income tax. Highest combined state-plus-local income tax in the United States.
Verify with your CPA. State tax conformity for federal §168(k) is adjusted frequently. Framing reflects our understanding as of May 2026, verify current-year treatment with a qualified tax professional.
Every figure on this page is reproducible. The pipeline:
cities/nyc.json under the engine_fixtures array, each with address, property type, purchase price, year built, square footage, and STR/LTR flag.scripts/run_city_stats.py instantiates a PropertyInput for each fixture and calls engine.run_study(), the same path that produces a real customer study.For full methodology details including QC validation, reconciliation logic, and audit-defense documentation, see costsegsmart.com/methodology.
This dataset is licensed under the Creative Commons Attribution 4.0 International License. You may republish, remix, or extend this data for any purpose with attribution. Suggested citation format:
Cost Seg Smart Research Team. (2026). "New York City, NY Cost Segregation Benchmarks 2026." Cost Seg Smart. 5 representative fixtures. Retrieved from https://nyccostseg.com/data/nyc-cost-seg-stats/
For interview requests, additional data slices, or related questions: [email protected].