Top Cost Segregation Firms For Self-Storage Facilities In 2027

Compare 10 self storage cost segregation firms for 2027, from engineering specialists to flat-fee providers, with pricing, audit support and facility fit.

Self-storage is one of the better property types for cost segregation. Paved drive aisles, perimeter fencing, gates, site lighting, roll-up doors, keypads, cameras and climate-control HVAC can often be moved out of the 39-year schedule into 5, 7 or 15-year classes. This list is for owners, developers and syndicators who want cost segregation for self storage, whether on a new build, an acquisition or a facility they have held for years. A self storage cost segregation study is often worth pricing even for single sites. If you are new to the method, start with our guide to how cost segregation works.

We chose firms that publish self-storage work (case studies, facility-specific pages or storage association partnerships), explain their methodology, and offer audit support. We mixed engineering-led specialists, national firms, flat-fee providers and CPA-led boutiques so smaller single-site owners and large portfolios can both find a fit.

The rule that matters most in 2027: under the One Big Beautiful Bill Act signed July 4, 2025, 100% bonus depreciation is permanent for qualifying property acquired and placed in service after January 19, 2025. Property acquired on or before that date stays under the old phase-down, which reaches 0% for property placed in service in 2027. Self storage depreciation results depend on your dates and tax position, so confirm with your CPA. For fee ranges, see our breakdown of what a cost segregation study costs.

Self Storage Cost Segregation Firms At A Glance

Company	Headquarters	Best For	Standout
Cost Segregation Services, Inc. (CSSI)	Baton Rouge, LA	Owners who want a storage-focused specialist	Storelocal partner, 46,000+ studies since 2003
Engineered Tax Services	West Palm Beach, FL	Facilities in any state, large or small	Published self-storage case studies from Alaska to Florida
KBKG	Pasadena, CA	Owners who want an independent firm with CPA ties	Self-storage case study category, studies since 1999
Cost Seg Smart	Los Angeles, CA	Single-site owners who want a fixed price	Published self-storage price tiers from $2,495
Source Advisors	Arlington, TX	Climate-controlled and multi-story facilities	ASCSP-certified professionals on staff
Leyton	International (US practice)	Owners who prefer to pay after delivery	No upfront retainer, 10,000+ studies
R.E. Cost Seg	Houston, TX	Budget-conscious owners of smaller sites	Virtual inspections and a lower-cost Rapid Report option
Capstan Tax Strategies	Dresher, PA	Owners whose CPA wants a specialist partner	Team of attorneys, engineers and tax experts
Dimov Tax	Multi-office CPA firm	Owners who want the study and return handled together	CPA firm that runs the study alongside the tax return
O’Connor	Houston, TX	Owners also contesting property tax	Cost segregation plus property tax appeals in one firm

Best Self Storage Cost Segregation Firms In 2027

1. Cost Segregation Services, Inc. (CSSI) — Engineering-Based Studies With A Self-Storage Focus Since 2003

CSSI is a Baton Rouge cost segregation firm that says it has completed more than 46,000 engineering-based studies since 2003. It is closely tied to the storage industry: Storelocal, the self-storage owner cooperative, lists CSSI as a partner and describes it as an engineering-based firm focused on self storage properties.

Owners can request a no-cost preliminary analysis that estimates savings and study pricing. For that, CSSI asks for the depreciation schedule, the purchase or in-service date, the cost basis excluding land, and the building type, such as standard, climate-controlled, or RV and boat storage. CSSI delivers results to the owner’s tax professional and also offers Section 179D energy deductions.

A published CSSI case study on an 89,901 square foot climate-controlled facility shows about $1.17 million in assets placed in 5 and 15-year classes. That is a useful reference point for owners of larger facilities.

Best for: Storage owners who want a firm that knows the asset class and works directly with their CPA.

2. Engineered Tax Services — Licensed Engineering Firm With Nationwide Self-Storage Case Studies

Engineered Tax Services (ETS) was founded in 2001 by Julio Gonzalez and is based in West Palm Beach, Florida. It describes itself as a licensed engineering firm specializing in tax strategies, with engineers, tax attorneys and CPAs on staff, and lists offices across the US, including Dallas, Los Angeles, New York and Phoenix.

ETS publishes more self-storage case studies than most competitors, with facilities in Livingston, Montana; Fairburn and Buford, Georgia; Sebring, Florida; Anchorage, Alaska; and Bend, Oregon. Its self-storage guidance explains how storage units, interior partitions, HVAC in cooled facilities, and site work such as paving and fencing are usually classified.

Beyond cost segregation, ETS offers 179D deductions, R&D credits and 1031 support, which helps owners who develop several facilities.

Best for: Owners with facilities in several states who want a firm with a deep self-storage case file.

3. KBKG — Independent Cost Segregation Provider Since 1999

KBKG was established in 1999 and lists offices in Los Angeles, New York, Atlanta, Chicago, Dallas, Detroit and Houston. It says it is not owned by or affiliated with any CPA firm, and its team includes engineers, attorneys, tax experts and former IRS engineers. Several principals hold the CCSP credential.

Self storage is one of the property categories in KBKG’s case study library, alongside cold storage, warehouses and distribution centers. Its reports are built around the IRS “13 Principal Elements of a Quality Cost Segregation Study,” which matters if a study is ever examined.

For smaller facilities, KBKG points owners of properties under $1.5 million (excluding land) to CostSegregation.com, its self-guided software, which can lower the cost of a study on a modest drive-up site.

Best for: Owners and CPAs who want an independent, audit-focused firm with a software option for smaller sites.

4. Cost Seg Smart — Published Flat Pricing For Self-Storage Studies

Cost Seg Smart is a Los Angeles provider that publishes its prices, which is rare for self storage cost segregation. Its self-storage page lists studies from $2,495 for a facility under $1 million, $5,995 for $2 million to $4 million, and $7,995 for $4 million to $7 million. Portfolios above $15 million are scoped individually.

Each study is delivered as a CPA-ready PDF with depreciation schedules and an Excel fixed-asset file, plus direct CPA coordination, unlimited revisions to the original study, and lifetime written audit support. Form 3115 preparation is sold separately. The firm’s page highlights the components that usually drive results: drive aisles, aprons, fencing, gates, bollards and site lighting as 15-year property, and roll-up doors and security systems as 5-year property.

The firm says bare land or facilities without completed site work are a poor fit, and suggests a basis of roughly $1 million or more.

Best for: Single-facility owners who want a known price and a fast, CPA-ready report.

5. Source Advisors — ASCSP-Certified Team For Garage-Style And Climate-Controlled Sites

Source Advisors is based in Arlington, Texas, and cites more than 40 years in the cost segregation industry. It says its team includes ASCSP-certified professionals, and engineers and tax professionals work together to separate building components. A typical study takes about eight weeks.

The firm has a dedicated self-storage page covering everything from garage-style rows to multi-story climate-controlled buildings. It points to climate-control HVAC, security systems and interior locker walls as personal property, and notes that land improvements can make up as much as 10% of a garage-style facility’s cost.

Source Advisors works with many accounting firms and says it supports clients if the IRS examines a study. Its intake process asks whether the building or renovation cost exceeds $500,000, since some projects do not clear its fee-to-benefit threshold.

Best for: Owners of mid-size and larger facilities, especially climate-controlled buildings.

6. Leyton — Pay-After-Delivery Engineering Studies

Leyton is an international tax consultancy with a US cost segregation practice. It reports more than 10,000 studies completed and presence in 20 countries. Studies are led by engineers, construction analysts and tax professionals, can be done remotely or in person, and typically take four to eight weeks.

Leyton’s billing model stands out: clients pay after the study is delivered, with no upfront retainer. It publishes a self-storage whitepaper covering paving, fencing, security systems and climate control, with a sample 328,465 square foot facility on a $2 million basis.

The firm also handles R&D credits and state and local tax work, which is useful for operators running a storage business alongside other ventures.

Best for: Owners who want an engineering study without paying anything until the report is in hand.

7. R.E. Cost Seg — Virtual Inspections And A Lower-Cost Rapid Report

R.E. Cost Seg is a Houston firm founded in 2022 that lists self-storage facilities among the property types it serves. It reports more than 20,000 properties and studies completed and says it has worked in all 50 states.

The firm offers two tiers. Fully Engineered Studies start at $2,730 for commercial properties, and inspections are usually done by video call with someone on site, typically lasting 30 to 60 minutes. In-person visits cost extra. A Rapid Report starts at $950 for smaller properties that meet its criteria and needs no site visit. Both tiers include audit support.

Its studies use the Replacement Cost New Less Depreciation method. That suits storage owners who have little original construction cost data.

Best for: Owners of smaller or older facilities who want a lower-cost study without a site visit.

8. Capstan Tax Strategies — Specialist Partner For CPA Firms

Capstan Tax Strategies is based in Dresher, Pennsylvania, and provides cost segregation and R&D tax credit studies for commercial real estate and business owners. Its team includes attorneys, engineers and tax experts, and it manages the full study process with IRS-compliant deliverables.

Self-storage facilities are named among the property types Capstan serves, along with hotels, restaurants, retail, multifamily and dealerships. Much of its work comes through CPA firms, and it presents itself as a consulting resource for accountants who need specialist support.

That model works well for storage owners whose existing CPA wants to stay in control of the return and bring in a specialist only for the engineering analysis.

Best for: Owners whose CPA prefers to work with an established specialist partner.

9. Dimov Tax — CPA Firm That Runs The Study And The Return Together

Dimov Tax & CPA Services is a CPA firm with offices in San Francisco, Seattle, Denver, San Diego, Portland and Philadelphia. It performs self storage cost segregation studies in-house and handles accounting, tax, bookkeeping and payroll.

Its main difference is that the study and the tax return are prepared together, so the deduction is checked against the owner’s full tax position before filing. Its self-storage guidance explains why climate-controlled facilities usually reclassify a larger share than drive-up sites. It also covers pricing factors such as portfolio size, climate control and look-back studies, and notes that some states, including California, do not follow federal bonus depreciation.

Quotes follow a short site review rather than a published price list.

Best for: Owners who want one firm to handle the study, the tax return and state conformity questions.

10. O’Connor — Cost Segregation And Property Tax Appeals Under One Roof

O’Connor is a Houston firm best known for property tax protests, with offices across Texas plus Atlanta, the Chicago area and New York. Its cost segregation studies are performed by licensed engineers and appraisal professionals following the IRS Audit Techniques Guide.

The firm’s cost segregation calculator includes a storage facility option, and it says its work spans more than 45 states. Each request gets a free price quote and preliminary analysis within one business day, and audit defense documentation is included in every study at no extra cost.

The combination matters for storage owners in high property tax states. One firm can review the federal depreciation side and the local assessment side of the same facility, although each is a separate engagement.

Best for: Owners who also want help with property tax assessments on their facilities.

How To Choose A Self Storage Cost Segregation Firm

Does The Firm Have Real Self-Storage Experience?

Ask for self-storage case studies, not just general commercial examples. A drive-up facility and a multi-story climate-controlled building produce very different allocations, and a firm that has done both will know where the value sits in your site work, doors, security and HVAC.

Is The Study Engineering-Based?

The IRS Audit Techniques Guide favors detailed engineering approaches. Ask who prepares the study, whether a site visit or virtual walkthrough is included, and whether the report addresses the IRS’s quality elements. In-person, virtual and software-based studies can all work for storage, but the more complex the facility, the more an on-site or video walkthrough helps.

Does The Fee Make Sense For Your Facility?

A small drive-up site may not justify a large engineering fee. Ask for a free benefit estimate first, and compare published prices where firms offer them. Our list of top commercial cost segregation firms covers more options for larger portfolios.

What Audit Support Is Included?

Confirm whether audit defense is included, for how long, and whether it covers written responses only or direct representation. Several firms on this list include written audit support at no extra charge.

Will The Firm Work With Your CPA?

Your CPA files the return, and possibly a Form 3115 for a look-back study. Choose a firm that sends depreciation schedules in a format your CPA can use and is willing to answer their questions directly.

Frequently Asked Questions

How Much Of A Self-Storage Facility Can Be Reclassified?

It varies by facility. Climate-controlled buildings with more HVAC, electrical and security systems usually reclassify more than drive-up sites, where paving, fencing and lighting make up most of the shorter-life property. Only a study can give a real figure.

Can I Do A Study On A Facility I Bought Years Ago?

Yes. A look-back study lets owners catch up on missed depreciation in the current year through a change in accounting method on Form 3115, without amending prior returns. Your CPA should confirm eligibility.

Does Bonus Depreciation For Self Storage Apply In 2027?

Under the 2025 law, 100% bonus depreciation is permanent for qualifying property acquired and placed in service after January 19, 2025. Facilities acquired before that date follow the old phase-down, which is 0% for property placed in service in 2027. Ask your CPA how the rules apply to your dates.

What Happens When I Sell The Facility?

Accelerated depreciation can be recaptured when you sell, and 5 and 7-year property may be taxed as ordinary income. Many owners still benefit from the time value of the earlier deductions, but model the exit with your CPA first.

Conclusion

The right firm depends on your facility. CSSI, Engineered Tax Services and KBKG bring the deepest self-storage experience, Cost Seg Smart and R.E. Cost Seg offer clearer pricing for smaller sites, and CPA-led firms such as Dimov Tax suit owners who want the study and return handled together. Whichever you choose, ask for a benefit estimate before you commit. If you also own rentals, see our list of cost segregation firms for multifamily investors.

This article is general information, not tax or legal advice.