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.
City of Houston has historically maintained a permissive rental regulatory environment, no city STR ordinance applies, no rent control, no licensing for standard residential rental operation. STR operation is allowed subject to state sales tax registration and county lodging-tax remittance with no city-level density caps or primary-residence restriction. Adjacent counties operate similar permissive regimes, Fort Bend, Montgomery, Brazoria, and Galveston counties each have their own lodging-tax regimes but no significant STR ordinance constraints. For non-STR investor strategies (BRRRR, fix-and-flip, suburban SFR rental, small MF), Houston's regulatory environment is among the most permissive in the country. §469 passive-loss rules apply standardly, and real-estate-professional status is the typical path for high-volume Houston operators wanting to convert passive losses to active W-2 offset.
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.
The dataset published on /data/houston-cost-seg-stats/, including the downloadable CSV and PDF, is licensed under Creative Commons Attribution 4.0 International (CC-BY 4.0). Republication is permitted with attribution.
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