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Add Cost Segregation Benchmarks 2026 (open-data, CC-BY) to Authoritative Research - #4

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Add Cost Segregation Benchmarks 2026 (open-data, CC-BY) to Authoritative Research#4
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@jonhersh jonhersh commented May 6, 2026

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What this adds

A single new entry in the Authoritative Research & Publications section: Cost Segregation Benchmarks 2026 — an open-data report on n=260 cost segregation studies across 13 US property types, CC-BY 4.0 licensed.

Why it fits this list

  • The section currently has 2 entries (PwC's Emerging Trends and PropTech 101). This adds an industry-wide cost-segregation benchmark dataset, which is a category the section doesn't currently cover.
  • The dataset is open (CSV download), open-licensed (CC-BY 4.0), and citable. Quotable findings: median STR property reclassifies ~29.8% of basis vs. ~18.3% for unfurnished SFR; US provider pricing ranges $495 to $15,000 for the same IRS-compliant methodology.
  • Methodology page is published alongside the dataset and the methodology section discloses the data sources, sample composition, and known limitations.

Disclosure

I operate Cost Seg Smart, the publisher of the report. Adding here because (a) it's the only open-licensed industry-wide cost-seg dataset I'm aware of, (b) it's a clean fit for the existing section's "research & publications" theme, and (c) cost segregation is an underrepresented topic in the list relative to its importance in real-estate investor tax strategy. Happy to adjust wording or position if you'd prefer something different.

The entry follows the existing format (no marketing language; one-line description matches the conciseness of the surrounding entries).

Open-data report on 260 cost segregation studies across 13 US property
types. CC-BY 4.0 licensed. Provides citable industry numbers on
reclassification percentages, year-1 tax savings, and US provider pricing.

Disclosure: PR submitter operates the publishing organization. Suggested
addition because the section currently has 2 entries and this is the only
open-licensed industry-wide cost-seg dataset available.
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