Property Tax Strategies: Depreciation, 179D and 45L
Quick answer
Cost segregation, the 179D deduction and the 45L credit address different issues. Property ownership does not establish eligibility for every strategy.
Dates and claimant come first
The IRS states that 179D does not apply to property whose construction begins after June 30, 2026. It states that 45L is unavailable for homes acquired after June 30, 2026. These are different timing tests. An earlier date alone does not establish eligibility.
Gather for review
Construction and acquisition evidence, placed-in-service dates, building use, ownership, claimant role, energy certifications and any allocation documents. Ask which date and certification rules apply to your exact project.
Primary source
IRS energy-credit and deduction FAQs. Confirm how it applies to your tax year and circumstances before acting.