Rough first-year deduction using the 25% average acceleration ratio.
Land isn't depreciable. Find your split on the county assessor's site (assessed land ÷ total assessed value) or your closing settlement statement. Many areas run 15–30%.
Determines the bonus depreciation rate.
Estimated first-year deduction
$—
Enter a purchase price and land value to see your estimate.
Tax savings
$—
Depreciable basis
$—
How this is calculated
accelerated 25% → bonus + MACRS
+ building 75% → straight-line
= $— first-year (bonus —)~25% of the depreciable basis reclassifies into 5/15-year property (engineered studies we've run range ~19%–28%). The first-year deduction is bonus on that accelerated slice plus regular MACRS on the rest, plus straight-line on the remaining building — so it stays meaningful even when bonus phases down to 0%.