Property Tax Advisory

Property taxes represent a significant recurring expense for businesses. Whether you’re managing a national commercial real estate portfolio or navigating personal property tax filings, Leyton identifies opportunities to minimize costs, ensure compliance, and recover overpayments.

179D Tax Deduction

Property Tax Basics

What is Property Tax?

Property tax is a recurring financial obligation levied by local governments based on the assessed value of real and personal property assets. For businesses, this includes both real estate (e.g., land, buildings) and tangible personal property (e.g., equipment, machinery).

How to Claim

When to Seek Property Tax Advice for Your Business

These common situations may indicate opportunities to reduce property tax liabilities, improve compliance, and uncover valuable tax savings.

Eligibility

What Energy Saving Measures Are Eligible for §179D?

Our Process

Leyton Section §179D Process

Our process with no upfront retainer or payment.
Invoiced after delivery of your report.

01.

Feasibility Assessment

Conduct a feasibility study to determine the project’s eligibility and likelihood of qualifying for the Section 179D deduction.

02.

Building Energy Modeling

Develop a detailed energy model of the building using DOE-approved software to evaluate projected energy performance.

03.

Site Inspection & Certification

A licensed Professional Engineer (PE) performs a site inspection to validate the energy model and certify that the building meets Section 179D requirements.

04.

Final Report & Documentation

Prepare and deliver a comprehensive report summarizing the analysis, certification, supporting documentation, and all required Section 179D forms.

Get in Touch

Schedule a Free Consultation

Our experts have conducted over 10,000 energy studies, including energy modeling, site inspections, and certifications of results. We would love to answer all of your questions.

FAQs

Frequently Asked Questions

Can’t find the answer you’re after? Please contact our team

Can I claim the 179D Tax Deduction for improvements made several years ago?

Yes, you can. For commercial building owners, if your building meets the eligibility criteria and the improvements were made after January 1, 2006, you can still claim the 179D Tax Deduction. For eligible designers of nontaxable property, there is only a three-year look-back period. It’s never too late to explore potential savings.

Yes, you can still claim the 179D tax deduction even if your building has received other energy-related incentives or rebates. However, it’s important to note that you cannot “double-dip” and claim the same expenses for both the 179D deduction and other incentives. You must adjust the total deduction amount to avoid duplication and ensure compliance with tax regulations.

Yes, certification under Leadership in Energy and Environmental Design (LEED) or other green building programs does not disqualify you from claiming the 179D tax deduction. The certification process for programs like LEED often involves meeting or exceeding certain energy-efficiency standards, which can align with the requirements for the 179D deduction. By demonstrating compliance with these programs, you may also have the documentation needed to support your 179D tax deduction claim.

Yes, you can claim the 179D tax deduction for retrofits performed in previous years, as long as they meet the required energy-efficiency standards and fall within the qualifying period (January 1, 2006, to December 31, 2023). There is no time limitation for claiming the deduction, so if your building improvements qualify, you can still take advantage of the savings even for older retrofits.