CostSeg Pro — Real Property Data Lookup

Property Identification

Enter address → auto-populate all building details from county assessor records

Preparer Mode

🏠

My Own Property

👤

Tax Client Property

🔑 Data Source Settings — ATTOM Property API (Primary) NO KEY

▼

ATTOM Data API — Primary Source County-level beds, baths, sqft, year built, exterior, roof, garage, basement, AND assessed land vs. improvement value split. Get a 30-day free trial key at api.developer.attomdata.com and refresh monthly.

✅ ATTOM land ratio → IRS-defensible IRC §167 land exclusion → strong audit position

ATTOM Data API Key *

🔒 Stored in browser session only. api.developer.attomdata.com

Estated Token (optional · legacy)

🔒 Optional fallback. Only used if ATTOM fails.

Lookup Priority

Property Address *

Enter address and click Lookup — or fill fields manually and click Next.

City

State

ZIP

🔗 Quick Verify — Open this address on public sites

🏠 Zillow 🏡 Redfin 🏘 Realtor.com 🧭 Compass 🏛 County Assessor 🗺 Google Maps

⚡ Tap any button to verify beds, baths, sqft, year built on public sites. York County PA assessor wired in. For other counties, "County Assessor" opens a Google search for the right county site.

Acquisition & Ownership

Property Type *

Owner Name(s) *

Purchase Price *

$

Land Value (auto-filled from county records)

$

Purchase Date *

In-Service Date *

Year Built (auto-filled from county records)

Used for report transparency and land improvement quantity estimation.

Lot Size (sq ft) (auto-filled from county records)

Used for fence & irrigation quantity estimation. Enter manually if not auto-filled.

Tax Return Year *

Actual Prior Depreciation Taken (optional — from actual tax returns)

$

Enter total 27.5-yr depreciation actually deducted on all prior returns. If blank/0 → auto-computed from PIS date & schedule.

* Required · Lookup is optional — fill manually if preferred

Building Characteristics

Verify or correct all fields — they directly affect cost allocation percentages

Size & Structure

Above-Grade Finished SF *

Main living area above ground only — used for all room ratio calculations.

Below-Grade Finished SF (if applicable)

Finished basement SF only. Uses separate basement allocation — no kitchen/master bath ratios applied.

Number of Stories

Tenant Units

Basement Bathroom?

Set basement SF above to enable

Construction Quality

🏠

Economy

🏡

Average

🏘

Good

🏰

Excellent

Exterior & Structural

Exterior Wall Type

Roof Type / Material

Garage Type

Garage Spaces

Basement / Lower Level

Solar Panel System

15-Year Land Improvements (Asset Class 00.3) — Optional

IRC §168 / Rev. Proc. 87-56 Class 00.3 — 150% Declining Balance, 15-Year GDS Land improvements (fencing, paving, decks, irrigation) qualify for 15-year MACRS with the same bonus depreciation rates as 5-year property. Select "Yes" only if the property has these improvements. Auth: Rev. Proc. 87-56 §00.3; Rev. Rul. 74-265; Rev. Rul. 79-180.

➖

No — Skip 15-Year (5yr + 27.5yr only)

🌿

Yes — Include Land Improvements

⚠ Check only items that EXIST at this property. Each checked item will be included in the 15-year depreciation bucket. Quantities are auto-estimated from lot size / garage count per published sources — all values are editable. Uncheck any item to exclude it entirely.

🪵 Fenced Yard Rev. Proc. 87-56 §00.3 | Craftsman 2024 §2

🚗 Paved Driveway / Parking Area Rev. Rul. 79-180 | Craftsman 2024 §2.4

🪵 Detached Deck / Patio Slab Rev. Proc. 87-56 §00.3 | Craftsman 2024 §6

⚠ Detached only. Attached decks/porches structurally connected to the building = 27.5-year structural component. Only include a deck/patio slab that is NOT physically attached to the dwelling. Auth: Treas. Reg. §1.48-1(e)(1); King v. Comm'r (T.C.M. 1981-625).

💧 Underground Irrigation System Rev. Proc. 87-56 §00.3 | Craftsman 2024 §15

Interior Features

Bedroom/bathroom counts and systems affect personal property allocation

Bedrooms *

Bathrooms *

Laundry

HVAC System

Gas Service

Window Treatments

Fire Sprinkler System

Flooring Classification by Room

Room	Flooring Type	Tax Class

Appliances & Equipment

Each item = 5-Year Personal Property (Asset Class 57.0) eligible for bonus depreciation

IRS Classification — IRC §1245 Tangible Personal Property All appliances qualify as personal property under Asset Class 57.0 per Rev. Proc. 87-56 and Treas. Reg. §1.48-1(c). Eligible for 200%DB MACRS + bonus depreciation.

Tax Information & Compliance Confirmations

ATG-required elections, convention determination, and §168(k) qualification

IRC §168(k) Bonus Depreciation — Auto-Set from PIS DateBonus rate is auto-set based on the In-Service Date entered in Step 1.

Elect Bonus Depreciation? *

✅

Yes — Elect Bonus

❌

No — Opt Out

Applicable Bonus Rate (IRC §168(k))

Auto-set from PIS date above — verify before calculating.

Depreciation Convention — IRC §168(d) Mid-Quarter Test

⚠ Mid-Quarter Convention (IRC §168(d)(3)) Required when >40% of all depreciable personal property placed in service during the year is in Q4 (Oct–Dec). Year-1 rates: Q4=5%, Q3=15%, Q2=25%, Q1=35%.

Mid-Quarter Convention Applies? *

📅

Yes — >40% PP in Q4

📆

No — Half-Year Conv.

§168(k) Used Property Qualification

Used Property Bonus Eligibility *

✅

Arm's Length — Eligible

❌

Related Party / Prior Use

Confirm: (1) Acquired from unrelated party; (2) Taxpayer had no prior use; (3) Not a §351/§721 exchange.

IRC §179 Election Note

IRC §179 NOT available for residential rental property under §179(d)(1). Bonus depreciation under §168(k) is the applicable accelerated mechanism.

Cost Segregation Results

Fully Burdened O&P · NAHB + Empirical Sources · IRS ATG Compliant

📁 Save this report Auto-saved as draft. Mark as Final once you've reviewed all numbers.

Schedule A — Unit of Property & Building System Summary