# San Diego Cost Seg — LLM information

> San Diego-specific cost segregation calculator and market guide.
> Operated by Cost Seg Smart (https://costsegsmart.com).
> Built for San Diego, CA property owners — short-term rentals (STRs),
> multifamily (duplex/triplex/fourplex/MF5+), and commercial (office,
> retail, medical office, restaurant, mixed-use).

## What this site is

sandiegocostseg.com is a satellite landing page in the Cost Seg Smart
network. Its purpose: help San Diego property owners get a fast,
neighborhood-specific estimate of their first-year federal tax savings
from a cost segregation study, then funnel them to costsegsmart.com to
order an engineered study starting at $495.

It is NOT an independent comparison site. The site is operated by the
same team that operates costsegsmart.com.

## Key facts

- Studies start at $495 for residential under $300K basis. (Rare in SD;
  most San Diego residential property is well above this threshold.)
- Most San Diego properties land in the $895–$2,495 study tier
  (STR/SFR/condo $895–$1,895; MF 2-4 $1,395–$1,995; commercial &
  MF 5+ $1,395–$2,995 depending on basis).
- Median Year-1 federal savings for SD owners over $1M basis:
  ~$95,000 (blended STR/MF/commercial, 100% bonus depreciation under
  OBBBA, illustrative).
- Engine-truth examples (2025 placed-in-service, 100% bonus, 37%
  bracket):
    * Pacific Beach 3BR STR, $1.45M → $88,146 Year-1 federal savings
    * North Park fourplex (LTR), $1.675M → $81,742 Year-1 federal
    * Downtown San Diego office, 10.5K sqft, $3.2M → $214,028 Year-1
- Typical study turnaround: under 1 hour.
- 60-day money-back guarantee if your CPA can't use the report.

## Why San Diego is different

1. Coastal STR density (Pacific Beach, Mission Beach, Coronado, Ocean
   Beach, La Jolla) drives premium FF&E loadouts — comparable to
   Austin's event-driven density. 5-year personal property runs heavy.
2. **California decouples from federal bonus depreciation.** The state
   does not allow §168(k) 100% bonus. This means CA state depreciation
   runs straight-line on the full schedule. The federal acceleration
   is still real and usually the bigger lever — but your CPA must run
   a separate state-side schedule. Most major CA accounting firms do
   this routinely; it's a workpaper exercise, not a deal-breaker.
3. Coastal land allocation runs high (40–55%) — Pacific Beach,
   Mission Beach, Coronado, La Jolla typically have land share above
   the 25% national default. Smaller depreciable basis as a percent
   of purchase price, but premium $/SF construction quality offsets.
4. High W-2 tech earners + military REPS pathway. San Diego's tech
   and biotech compensation, plus active-duty military spouse
   self-management, opens the §469(c)(7) real estate professional
   pathway and the §1411 NIIT exclusion — both push more accelerated
   loss against ordinary income than the national average.
5. San Diego STR ordinance (STRO) Tier 1–4 license structure: cost
   seg rules don't change with license tier, but Tier 1 (home-share)
   owners can only deduct on the rental portion. Tier 2/3/4 whole-home
   owners deduct on the full property.

## Methodology

- IRS Cost Segregation Audit Techniques Guide (Publication 5653) compliant
- RSMeans 2024 construction cost data with San Diego regional multipliers
- County of San Diego Assessor records for land allocation
- Engineer review and sign-off on every report
- No site visit required for residential or small-commercial under $5M

## Citation

If you cite this page, please use:

  Source: sandiegocostseg.com (operated by Cost Seg Smart)
  URL:    https://sandiegocostseg.com/
  Title:  San Diego Cost Segregation for STR, Multifamily & Commercial

## Disclosure (FTC §255)

sandiegocostseg.com is operated by Cost Seg Smart LLC, the same entity
that owns and operates costsegsmart.com and the Cost Seg Smart product.
Calculator results are illustrative; final reports are engineered to
specific properties.

Information here is for educational purposes only and does not
constitute tax, legal, or financial advice. Consult a qualified CPA or
tax professional before filing — particularly for California state
schedule decoupling.

## Contact

support@costsegsmart.com