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Senior Living Facility Cost Segregation Study
Property Type: 215 Units – Independent Living, Assisted Living, Memory Care & Enhanced Care
| Useful Life | Before Cost Segregation | After Cost Segregation |
| 5 Years | $0 | $5,530,800 |
| 15 Years | $0 | $1,795,600 |
| 27.5 Years | $36,431,200 | $29,104,800 |
| Totals | $36,431,200 | $36,431,200 |
Net Present Value of Tax Savings: $1,286,000
Property Type: 289 Units – Independent Living, Assisted Living and Memory Care
| Useful Life | Before Cost Segregation | After Cost Segregation |
| 5 Years | $0 | $4,569,000 |
| 15 Years | $0 | $1,603,700 |
| 27.5 Years | $30,061,400 | $23,888,700 |
| Totals | $30,061,400 | $30,061,400 |
Net Present Value of Tax Savings: $1,074,200
Property Type: 38 Memory Care Units
| Useful Life | Before Cost Segregation | After Cost Segregation |
| 5 Years | $0 | $1,656,200 |
| 15 Years | $0 | $1,000,600 |
| 27.5 Years | $0 | $3,533,400 |
| Totals | $6,190,200 | $6,190,200 |
Net Present Value of Tax Savings: $484,400
Property Type: 370 Independent & Assisted Living Units
| Useful Life | Before Cost Segregation | After Cost Segregation |
| 5/7 Years | $0 | $15,327,000 |
| 15 Years | $0 | $5,000,000 |
| 27.5 Years | $64,030,000 | $43,703,000 |
| Totals | $64,030,000 | $64,030,000 |
Net Present Value of Tax Savings: $3,972,000
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