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Commercial Cost Segregation Market Guide

Pricing, methodology, and provider comparison — by property type.
Edition: July 2026
Next data review: September 2026
Reference work · no ratings · no testimonials

Provider profile · National accounting/advisory · National (Chicago, IL)

Baker Tilly

Top-10 US firm (absorbed Moss Adams, 2025); accounting-led but with the most publicly-stated process — turnaround, Form 3115, and audit-defense record.

At a glance

Firm typeNational accounting/advisory
MethodologyIRS "detailed engineering approach"; documented 4-step process, on-site walkthrough; engineering inspection may be Baker Tilly or an assigned engineering firm. No PE claim; no sample report.
DeliverySite-visit
Pricing transparencyEstimator — Quote-only; complimentary feasibility estimate + candidate thresholds.
TurnaroundPublished: four to eight weeks.
Deliverablesfixed-asset schedule, Form 3115 support (Prepares Form 3115 for look-back; fixed-asset detail; audit-defense record.)
Audit-support termsStates a track record of "successfully defending our reports before taxing authorities"; several hundred studies annually.
Stated specialtiesBroad commercial, Restaurant / office content
SourceBaker Tilly materials (as of Jul 2026)

How Baker Tilly ranks by property type

Leads for: Office.

Property typeRankScoreGuide
Office #1 🥇 8.2 Office guide
Distribution center #3 7.6 Distribution center guide
Cold storage #3 7.6 Cold storage guide
Flex / light industrial #3 7.6 Flex / light industrial guide
Truck terminal #3 7.6 Truck terminal guide
Airport hangar #3 7.6 Airport hangar guide
Industrial yard / laydown #3 7.6 Industrial yard / laydown guide
Ambulatory surgery center #3 7.6 Ambulatory surgery center guide
Hospital #3 7.6 Hospital guide
Imaging center #3 7.6 Imaging center guide
Laboratory #3 7.6 Laboratory guide
Senior / assisted living #3 7.6 Senior / assisted living guide
Skilled nursing #3 7.6 Skilled nursing guide
Strip / neighborhood center #3 7.6 Strip / neighborhood center guide
Big box #3 7.6 Big box guide
Grocery #3 7.6 Grocery guide
Shopping mall #3 7.6 Shopping mall guide
Restaurant #3 8.2 Restaurant guide
QSR / drive-thru #3 7.6 QSR / drive-thru guide
Bar / brewery #3 7.6 Bar / brewery guide
Auto service / collision #3 7.6 Auto service / collision guide
Build-to-rent community #3 7.6 Build-to-rent community guide
Student housing #3 7.6 Student housing guide
Senior apartments (55+) #3 7.6 Senior apartments (55+) guide
Mobile home / RV park #3 7.6 Mobile home / RV park guide
Short-term rental portfolio #3 7.6 Short-term rental portfolio guide
Hotel & motel #3 7.6 Hotel & motel guide
Limited-service hotel #3 7.6 Limited-service hotel guide
Resort #3 7.6 Resort guide
Motel #3 7.6 Motel guide
Golf & country club #3 7.6 Golf & country club guide
Marina #3 7.6 Marina guide
Entertainment venue #3 7.6 Entertainment venue guide
Office (CBD high-rise) #3 7.6 Office (CBD high-rise) guide
Coworking / flex office #3 7.6 Coworking / flex office guide
Bank branch #3 7.6 Bank branch guide
Mixed-use #3 7.6 Mixed-use guide
Parking structure #3 7.6 Parking structure guide
Cannabis cultivation / retail #3 7.6 Cannabis cultivation / retail guide
Church / religious facility #3 7.6 Church / religious facility guide
School / childcare #3 7.6 School / childcare guide
Funeral home #3 7.6 Funeral home guide
Agricultural / processing #3 7.6 Agricultural / processing guide
Veterinary #4 7.6 Veterinary guide
Data center #4 7.6 Data center guide
Gas station & c-store #5 7.6 Gas station & c-store guide
Car wash #5 7.6 Car wash guide
Multifamily (5+) #5 7.6 Multifamily (5+) guide
Fitness & gym #5 7.6 Fitness & gym guide
Dental office #6 7.6 Dental office guide
Manufacturing #8 7.6 Manufacturing guide
Auto dealership #8 7.6 Auto dealership guide
Self-storage #8 7.6 Self-storage guide
Warehouse & distribution #9 7.6 Warehouse & distribution guide
Medical office #9 7.6 Medical office guide
Single-tenant retail #9 7.6 Single-tenant retail guide

Scores are this guide's published rubric output; see how we compare. Facts above are from Baker Tilly's public materials (as of Jul 2026); no reviews or ratings are used.

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