Bonus Depreciation Rates: A 15-Year History for Real Estate Investors (2012-2026)
· 9 min read · Government Legislation
From retroactive one-year extensions to permanent 100% expensing, bonus depreciation has transformed cost segregation economics five times since 2012. Here is every rate, every law, and what each era meant for property investors.
What This Article Covers
This guide focuses on bonus depreciation rates: a 15-year history for real estate investors (2012-2026) and explains how the strategy applies to real estate investors evaluating accelerated depreciation opportunities.
- Actionable tax planning context for government legislation investors
- Frameworks and decision points that affect first-year deductions
- How this topic connects to engineering-based cost segregation execution
Who Should Read This
This article is written for property owners, sponsors, and tax-aware investors who want practical guidance they can discuss with a CPA before filing.
Estimated length: approximately 1,980 words (9 min read).
Why This Matters in Practice
Depreciation strategy is rarely one-size-fits-all. The details covered in this article help you evaluate timing, reporting posture, and documentation quality so your filing position is both tax-efficient and defensible under audit.
For a full implementation review, compare this topic with related guides and then request a property-specific estimate.