Cost Segregation 101 for Small Landlords: When a Study Pays—and When It Doesn’t

Cost segregation can front-load depreciation and unlock major first-year tax savings—but it isn’t one-size-fits-all. This 2025 guide shows small landlords exactly when a study makes sense (property value, timing, REP/STR eligibility, hold period), when to skip it, and how bonus depreciation affects your numbers. Use the free Cost Seg Calculator to model Year-1 savings, breakeven, and ROI—then decide with confidence.