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How real estate investors legally pay near-zero tax

Depreciation, cost segregation, and 1031 exchanges explained in plain English.

9 min read
How real estate investors legally pay near-zero tax

Depreciation: residential rentals depreciate over 27.5 years; commercial over 39. That paper expense often turns a cash-flow-positive property into a tax loss — which can offset other passive income (or active income, if you qualify as a real estate professional).

Cost segregation: an engineering study reclassifies parts of the property (appliances, flooring, landscaping) into 5, 7, and 15-year buckets — accelerating tens of thousands of depreciation into year one, especially when paired with bonus depreciation.

1031 exchange: sell one investment property and roll the proceeds into another within 180 days — and defer all the capital gains tax. Done repeatedly across decades, this is how families build generational real estate portfolios with no tax friction.

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