Property Incentives

Building

What are Property Incentives?

Property incentives can provide significant tax savings for property owners, architects, engineers, and design-build contractors through deductions and credits. Key programs include 179D for energy-efficient commercial buildings, 45L for efficient residential units, Cost Segregation for accelerated depreciation, and the Investment Tax Credit (ITC) for renewable energy projects. These incentives help reduce tax liability and improve project ROI.

Who Qualifies for Property Incentives

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  • Commercial building owners (REITS included as of 2023)
  • Qualified designers (Architect, Engineer, etc.) of EECBP/EEBRP
  • General Contractors, Real Estate Developer / Owner of Residential Properties (single family, multifamily, manufactured homes)
    • must have basis in the property during the time of construction
  • Owners of revenue-generating property – residential or commercial
    • New construction
    • Current year acquisitions
    • Buildings owned for multiple years
  • Taxpayers who invest in renewable energy projects such as solar, geothermal, fuel cell, and microgrid controllers can qualify.
    • Elective payment and transfer of credits may be available to certain applicable entities to include tax-exempt organizations and government entities.

Popular Programs

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Cost Segregation

A cost segregation study can deliver increased cash flow with the accelerated depreciation of real estate assets.

179D Tax Deduction

The 179D Energy Efficient Commercial Buildings Deduction can provide building owners, architects, and engineers with up to $5.65 per square foot in tax year 2024 for improving the energy efficiency of new buildings and retrofit projects.

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45L Tax Credit

The Section 45L New Energy Efficient Home Credit rewards eligible contractors and home builders with up to a $5,000 tax credit per residential dwelling. The credit depends on eligibility requirements such as the type of home, the home’s energy efficiency and the date when someone buys or leases the home.

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Investment Tax Credit

Section 48 ITC is a federal credit for taxpayers investing in projects that generate power from renewable energy sources.

How CTI Maximizes Savings

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Dedicated Professionals

Your CTI property incentives team includes engineers, energy modelers, CPAs, and tax consultants with exceptional technical knowledge, specialization, and industry insight.

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More Sustainable Value

We look beyond the obvious property incentives, digging deep to find more value in credits, deductions, and accelerated cash flow opportunities throughout your portfolio of real estate investments.
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Flexible Methodology

Founded on transparent, well-documented study procedures, our process is configurable to your unique needs.

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Workflow Automation

Our property incentive consultants optimize efficiencies and produce quality studies with our secure, in-house software built for structured project workflow.

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Proactive Management

Each project has unique complexities, and we actively engage you to recommend best practices for maximizing your benefit.

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Reliable Deliverables

We assemble an electronic, searchable substantiation package to enable timely responses to agencies to justify credits.

The expertise you need to properly leverage lucrative tax credits and incentives.

Reach out to a tax consultant to learn how CTI powers your business for success.