Case Studies: Self Storage

You’ve come to the right place for cost segregation case studies on self-storage facilities. Below are some real-world examples of how we’ve helped self-storage companies earn tax incentives.

Self-storage facility owners and investors frequently have significant capital locked in long-term depreciation schedules, yet these properties are among the strongest candidates for accelerated tax recovery. Engineered Tax Services helps these owners unlock immediate liquidity by identifying building components that qualify for 5, 7, and 15-year recovery periods instead of the standard 39-year commercial life. Because a self-storage facility features unique infrastructure—including movable unit partitions, interior roll-up doors, security and access control systems, and extensive site improvements like perimeter fencing and asphalt paving—an ETS engineering-based study typically reclassifies 20% to 40% of the total cost basis. This front-loaded depreciation provides the essential cash flow needed to scale a portfolio, fund climate-control upgrades, or acquire additional facilities.

Self-Storage Case Studies

The unique construction of a self-storage facility—often consisting of multiple single-story metal buildings or large multi-story climate-controlled structures—offers extensive opportunities for tax savings through cost segregation and energy incentives. Engineered Tax Services meticulously documents assets like specialized HVAC systems for climate-controlled units and high-efficiency lighting to move them away from long-term schedules. For example, in a $18.7 million facility in Fairburn, Georgia, ETS reclassified over 53% of the assets, resulting in a first-year depreciation of $8.4 million—a difference of more than $8.1 million compared to standard methods. Furthermore, ETS captures significant value through Section 179D energy tax deductions, which can reach up to $5.81 per square foot in 2025 for high-efficiency lighting and building envelope improvements. These results demonstrate how Engineered Tax Services delivers the technical rigor and IRS-compliant documentation necessary to transform storage facilities into high-yield financial assets.