Last updated May 2026. By using this site you agree to these terms.
The cost segregation benchmarks, calculators, and FAQs on this site are informational only. They are not tax, legal, accounting, or investment advice. Cost segregation outcomes vary by property, ownership structure, tax position, and current law. Consult a qualified CPA, tax attorney, or financial advisor before making decisions based on information from this site.
The per-fixture engine outputs shown on the benchmarks page represent the engine's output for representative property scenarios. Real customer studies use real property data, real assessor records, and real renovation history, outputs for your specific property may be higher or lower. The illustrative Year-1 federal savings figures assume the 37% top marginal bracket and 100% bonus depreciation; actual savings depend on your taxpayer profile.
CRITICAL REGULATORY CONTEXT: Following the August 2023 Lahaina fires, Maui County has announced an active short-term-rental phase-out plan targeting thousands of West Maui condo and SFR units historically operated as STR. The phase-out timeline and scope have evolved through 2024–2026 and remain subject to ongoing review. Properties in West Maui (Kaanapali, Lahaina, parts of Honokowai) face the highest phase-out risk. South Maui (Wailea, Kihei) is subject to existing county STR ordinance with potential phase-out review. Upcountry (Kula, Makawao), East Maui (Hana), and North Shore (Paia, Haiku) have lower phase-out exposure. STR-intent buyers must verify current ordinance status and phase-out applicability before underwriting any STR-revenue assumption. Material participation under §469 requires the standard tests, but hold-period assumptions in Maui must account for the regulatory-phase-out scenario where STR operation is forced to convert to LTR.
We re-verify regulatory facts quarterly and refresh the timestamps at the bottom of each page. Despite this, regulations change frequently. Before relying on regulatory statements for a specific decision (license status, hold-period planning, material-participation strategy), verify with the relevant authority.
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