Cost Segregation Study in Sarasota, Florida
Available Remote or In Person

Our team helps Sarasota property owners maximize tax savings through expert cost segregation studies. Whether you prefer to meet remote or in person, we’ll identify accelerated depreciation opportunities tailored to your property – so you keep more cash in your business. From office buildings to multifamily, retail, and industrial facilities, we deliver IRS-compliant studies designed to unlock immediate and long-term tax benefits.

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Recent Cost Segregation Studies
Completed in Sarasota, FL

Without cost segregation, the property would have only generated around $7,186.7 in first-year depreciation.

With Leyton cost segregation study, it jumps to 1.2M, which unlock over 170x the benefit upfront.

Building Information

Property Type: Restaurant at 501 Quay Commons, Sarasota, FL 34236

Purchase Price: $6,716,543.65

Year Placed in Service: 2024

Depreciation Opportunities

Reclassified Assets: $1,890,726.08 moved from 39-year property to 5-, 7-, and 15-year property.

First-Year Tax Savings: $379,694.92 in cash tax savings.

Increased Cash Flow: The owner reinvested those savings directly into tenant improvements and expansion projects.

Why It Matters for Florida Property Owners?

In Florida’s competitive real estate market, property owners need smart strategies to strengthen their financial position. A cost segregation study accelerates depreciation, boosts liquidity, and provides a lasting advantage.

•Maximize cash flow in the early years of ownership.
•Reinvest tax savings into renovations, new acquisitions, or debt reduction.
•Align with the IRS-approved method for accelerating depreciation.

💡 For many Florida properties — whether it’s an office building, retail space, or multifamily — cost segregation can mean hundreds of thousands in immediate tax savings.

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Great People
Define our Success

Our team of Energy Efficiency Experts is comprised of dedicated Professional Engineers and Energy Consultants, all of whom are focused in helping businesses claim Energy Efficiency Incentives. Combined, our experts have conducted over 10,000 energy studies, including energy modeling, site inspections, and certifications of results.

Cedric James

Senior Project Manager

William Wightman

Senior Consultant

Andrea Gracia

Project Manager

Omar Al Fezghari

Senior Building Energy Efficiency Consultant

OBBB Change Impacts Cost Segregation 2025

The One Big Beautiful Bill Act (OBBB), signed in July 2025, restored 100% bonus depreciation for qualified property placed in service after January 19, 2025. This reverses the scheduled phase-down that began in 2023, where bonus depreciation dropped from 100% to 80%, then to 60% in 2024, and 40% in early 2025.
A Cost Segregation study identifies short-life building components (like flooring, electrical, plumbing, landscaping) that can be depreciated over 5, 7, or 15 years—instead of the standard 27.5 or 39 years. With 100% bonus depreciation restored, these components can now be fully expensed in Year 1, delivering massive upfront tax deductions.
Before OBBB, only a portion of these assets (40–60%) could be deducted immediately. Now, real estate owners placing property in service after Jan 19, 2025, can once again use Cost Segregation to unlock full tax savings upfront

Cost Segregation Bonus Depreciation Timeline — Pre & Post OBBB 2025
Placement in Service Date	Bonus Depreciation Rate (Before OBBB)	Bonus Depreciation Rate (After OBBB)	Cost Segregation Impact
2017–2022	100%	100%	Full write-off of short-life assets (5-, 7-, 15-year).
2023	80%	80%	80% immediate deduction, rest over standard MACRS life.
2024	60%	60%	Partial first-year deduction; less attractive than 100%.
Jan 1 – Jan 19, 2025	40%	40%	Limited upfront benefit — cost seg value reduced.
▶ After Jan 19, 2025	20% (Projected)	100% (OBBB Restored)	▶ Full deduction of all eligible short-life assets again.
2026+	0% (Projected)	100% (OBBB Permanent)	Cost Seg fully optimized long-term under new rules.

Main Takeaways After OBBB Was Signed

Distance
100% Bonus Depreciation Restored
OBBB restores full bonus depreciation for assets placed in service after January 19, 2025, reversing the phase-out.
Rocket_Launch
Bigger Upfront Deductions = Better Cash Flow
Investors benefit from larger first-year write-offs, reducing taxable income and improving cash-on-cash returns. Short-life assets identified in a Cost Seg study can now be fully expensed in Year 1, maximizing tax savings.
Language
Ideal Timing for New Projects and Acquisitions
Properties placed in service after the effective date qualify—making 2025 a strategic year for running Cost Seg studies.

Who can benefit from
Cost Segregation Studies?

Any individual or business that owns commercial or residential real estate can benefit from cost segregation studies, especially those with properties valued at $1,000,000 or more.

How cost segregation benefits property owners:
Cost segregation allows property owners to reduce their taxable income by accelerating depreciation deductions, leading to significant tax savings.

What types of assets
qualify under Cost Segregation study?

Items considered personal property rather than structural components are often reclassified through cost segregation. This includes assets such as lighting, carpeting, cabinetry, and landscaping.

Foundation

Flooring (Carpet, Tile, Vinyl):

Any removable or non-structural flooring, such as carpet, luxury vinyl plank (LVP), or vinyl composition tile installed after purchase. For example, office buildings often upgrade lobby flooring—this cost can be accelerated.

Dresser

Cabinetry and Millwork:

Includes built-in reception desks, kitchenettes, shelving, and decorative wall paneling. In dental offices or medical spaces, these are common and often expensive—perfect candidates for shorter-life depreciation.

Light

Lighting and Electrical Systems:

Interior and exterior lighting fixtures, accent lighting, or extra electrical work to support specialized equipment (like servers, medical equipment, or machinery) may be depreciated over 5–7 years.

Hvac

HVAC Systems (Split from Structural HVAC):

Supplemental systems like ductless mini-splits, rooftop units serving specific areas, or improvements beyond the building’s original system may qualify.
Example: New ductwork for kitchen-related equipment.

Flip

Site Improvements (Parking Lots, Sidewalks, Fencing):

These fall into the 15-year land improvement category. Includes curbs, walkways, parking stripes, signage foundations, and perimeter fencing.
Example: A newly paved lot added to a commercial warehouse.

yard

Landscaping and Irrigation:

Irrigation systems, outdoor lighting, retaining walls, planters, trees, and decorative stonework are eligible as land improvements.
Example: Landscaping added during a hotel remodel.

Miss Our Latest Cost Segregation Webinar?

How Landmark Tax Court Cases Shape a Cost Segregation Strategy 📅:

•Intro to cost segregation
•Changes in the One Big Beautiful Bill  
•Why is case law is so essential to cost segregation
•White Co. Industries v. Commissioner (1978)
•How to make your project “pro cost segregation”

Replay is Available! 👉

Q&As from Recent Cost Seg Webinar

Does the 100% bonus include renewable energy projects still?
Yes. Any projects started after January 2025 will now be eligible for 100% bonus
What if my property doesn’t qualify for 100% bonus depreciation?
Even without full bonus depreciation, a Cost Segregation study can still accelerate your deductions by reclassifying assets to shorter lives. This means more front-loaded depreciation and better tax savings—even without the 100% write-off.
If I bought a building this year, am I eligible?
If the building was placed in service after January 19, 2025, you may qualify for 100% bonus depreciation under the new law. A Cost Segregation study can help you identify which parts of your property are eligible and how much you can deduct upfront.
Does this apply to renovations or just new buildings?
Both. Renovations often include qualified improvements like HVAC, plumbing, or electrical—all of which may be eligible for 100% bonus depreciation when supported by a Cost Seg study. This applies whether you’re improving an existing building or constructing a new one.
In Leyton, Who performs the study—accountants or engineers?
Our studies are led by a team of qualified engineers, construction analysts, and tax professionals. This interdisciplinary approach ensures both technical accuracy and tax defensibility in case of an audit.
Is my property too small for a Cost Seg study with Leyton?
While Cost Segregation delivers the most value for properties over $1,000,000, Leyton offers customized evaluations to determine if a study makes sense for your situation—including partial studies and renovation-based reviews.
How long does the process take with Leyton?
Most studies are completed in 4 to 8 weeks, depending on project size and documentation. We’ll gather data, perform a site analysis (in-person or virtually), and deliver a final report with schedules your CPA can use directly.
How do I know if my company qualifies under the <$31M retroactive provision?
Yes. Leyton frequently works with real estate investors, REITs, and franchise operators to conduct multi-property studies—streamlining schedules, maximizing deductions, and reducing administrative burden.
How do pricing and expected returns work for your cost segregation service?
Our fees vary depending on the complexity and size of the property, but we always provide a free benefit estimate upfront, so you can see the projected ROI before moving forward. Many clients see a 10x return on their investment.