Last updated May 2026. By using this site you agree to these terms.
The cost segregation benchmarks, calculators, and FAQs on this site are informational only. They are not tax, legal, accounting, or investment advice. Cost segregation outcomes vary by property, ownership structure, tax position, and current law. Consult a qualified CPA, tax attorney, or financial advisor before making decisions based on information from this site.
The per-fixture engine outputs shown on the benchmarks page represent the engine's output for representative property scenarios. Real customer studies use real property data, real assessor records, and real renovation history, outputs for your specific property may be higher or lower. The illustrative Year-1 federal savings figures assume the 37% top marginal bracket and 100% bonus depreciation; actual savings depend on your taxpayer profile.
Local Law 18 (effective September 2023) is the most restrictive STR ordinance in the United States. STR operations in NYC require registration with the Office of Special Enforcement, are limited to the host's primary residence with the host present, prohibit whole-unit STR for absentee operators, and require structural compliance with specific building-code provisions including window egress, fire safety, and density. Practical effect for cost-seg planning: the §469 short-term-rental loophole is unavailable for typical absentee NYC investors. Cost-seg works in NYC for long-term-rental investment, fix-and-flip, and small-multifamily operations under standard §469 passive-loss rules. Real-estate-professional status under §469(c)(7) is the typical path to active-deduction treatment for high-volume NYC operators. Combined NY state plus NYC local income tax reaches ~14.8% top marginal, with partial decoupling from federal §168(k) creating state-and-city-side timing mismatches that should be modeled explicitly in CPA workflow.
We re-verify regulatory facts quarterly and refresh the timestamps at the bottom of each page. Despite this, regulations change frequently. Before relying on regulatory statements for a specific decision (license status, hold-period planning, material-participation strategy), verify with the relevant authority.
The dataset published on /data/nyc-cost-seg-stats/, including the downloadable CSV and PDF, is licensed under Creative Commons Attribution 4.0 International (CC-BY 4.0). Republication is permitted with attribution.
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