I’m not sure if you have been following the tax code changes, but, a cost segregation filed with your 2017 taxes is worth 40% more than the one you will file for next year, and thereafter. The value of your depreciation as a whole just took a serious hit with the tax changes, and this is the last year you are allowed to do a “catch up” and reclaim all that money.
Imagine that you purchased a building for $3.9 Million 5 yrs ago. You were estimating depreciation deduction of $100,000 over the next 39yrs. Over the past tax yrs the effective rate was 35%, so you could expect to receive $35k in cash value for 39 yrs during the time that you own it. But with the new Trump tax law, your 35% tax rate has been slashed to 21%, effective 2018 tax year, and on. That Is A 40% Annual Hit To Your Wallet Over The Remaining Life Of Your Property.