Pillar II · Templates · Forthcoming Q4 2026
The CRE tax mechanics every sponsor should already know.
A practitioner reference and companion Excel model covering the four tax mechanics that drive after-tax returns in CRE — depreciation, 1031 exchanges, cost segregation, and opportunity zones. Plain-English explanations with the calculations behind them.
What it is
4 mechanics
Depreciation, 1031 exchange, cost segregation, opportunity zone.
PDF + XLSX
PDF reference document + companion Excel model for live scenarios.
$37
$47 retail. 30 days no-questions refund.
Who this is for
Sponsors planning exits
Run 1031 vs. taxable-sale economics before listing. Understand the replacement-property timeline and identification rules so the exchange option stays live.
LP allocators evaluating deals
Pressure-test sponsor after-tax IRRs. Confirm cost-seg savings are realistic for the property type and that OZ holding-period assumptions match the structure.
Operators with rolling portfolios
Build a depreciation tracking schedule across multiple assets; manage cost basis through serial 1031 exchanges without losing the carryover trail.
Solo investors
Understand what your CPA is doing on the K-1, why basis matters at sale, and which mechanics are worth their compliance cost on a smaller portfolio.
What's in the file
- MACRS class-life reference by asset type
- Straight-line vs. cost-segged depreciation comparison
- Bonus depreciation schedule (current law + phase-down)
- 1031 like-kind rules + identification windows
- Replacement-property basis carryover mechanics
- Section 1250 recapture vs. 1245 recapture
- Opportunity zone deferral + basis step-up timeline
- Cost-seg ROI calculator (compliance cost vs. NPV)
- After-tax IRR comparison: taxable sale vs. 1031 vs. OZ
- Practitioner notes on common CPA disagreements
FAQ
Is this tax advice?
No. This is practitioner commercial commentary on CRE tax mechanics. Filing positions, accounting elections, and entity-level structuring are decisions for a qualified CPA. The reference exists to make those conversations sharper.
How current is it?
Each release reflects current IRC and Treasury guidance as of the publication date. Major statutory changes (TCJA sunsets, OZ extensions, depreciation phase-downs) trigger an update, which ships free to existing buyers for 12 months.
State tax treatment?
Federal mechanics only. State tax is too jurisdiction-specific to cover well in a single template; the State References utility on the site flags state-level non-conformity issues to know about.
Refund policy?
30 days, no questions, no forms. Email support@valoreregistry.com.
Pricing
Retail at release $47
Founders' price (first 14 days) $37
Single ZIP delivery: PDF reference + companion XLSX model. Free point-update releases for 12 months. Informational only — not tax, legal, or investment advice. Engage qualified counsel for every filing position.