Property owners search for cost segregation in the states because the opportunity is national - and the percentages are not. Typical 5-year and 15-year allocations, land-to-building ratios, and state tax treatment of bonus depreciation all shift from one state to the next.
Cost segregation is a federal engineering analysis. The recovery periods do not change when you cross a state line. The averages do: how much of a property typically reclassifies, how much of the purchase price is land, and how much of the federal acceleration a state actually lets you keep. That is why people looking for cost segregation in the states need more than a single national percentage.
Federal MACRS lives are the same nationwide, but the share of a building that typically lands in 5-year personal property or 15-year land improvements is not. Construction methods, climate (HVAC, paving, site work), and the mix of property types in a state shift those averages. Maven's 5,000+ engineering studies are the basis for the state pages below.
Depreciation only applies to the building, not the land. In high-cost coastal markets, land often takes a larger share of purchase price, which lowers depreciable basis. Midwest and many Sun Belt properties typically show a higher building percentage on the same purchase price - so first-year write-offs start from a different number.
A study still follows federal cost segregation rules. What changes is how much of that acceleration reduces your combined tax bill. State income tax rates range from 0% to more than 13%, and several states - including California - do not fully conform to federal bonus depreciation. That is why two identical buildings in two states rarely produce the same net savings percentage.
National residential studies often land in a 15–25% short-life band; commercial properties can run higher. Your state page shows local dynamics. A proposal prices the study against your actual building, basis, and placed-in-service date.
next step
Tell us the property and the state. We return an engineering-based estimate and a clear next step - no generic national average.
Go to the proposal form50 state guides
Open your state for local depreciation dynamics, then request a proposal when you want numbers on a specific property.
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