commercial real estate tax & energy solutions 

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Energy solutions

cost segregation

EPAct 2005 created the 179D/45L Energy Efficient Tax Incentives with the goal of providing building developers/owners tax incentives to help offset the increased costs associated with constructing energy efficient (“GREEN”) commercial buildings.

The 179D allows for a tax deduction of up to $1.80/SF and the 45L provides for a $2,000 per qualified unit tax credit

EPAct Energy Tax Incentives look at the building three major subsystems: Envelope, Lighting, and HVAC/Hot Water, with the goal of reducing the property’s carbon footprint.

ELB | REGIONAL office

Cost Segregation is the most significant, but often overlooked opportunity to reduce tax liability on commercial real estate.


US Treasury Department states, "Cost Segregation is a lucrative Tax Strategy that should be used in almost every purchase of commercial real estate" ~ The Wall Street Journal


"As a practical matter, cost segregation studies should be applied by the taxpayers." ~ I.R.S., US Department of

the Treasury.
Since 2001, ELB Consulting, Inc. has helped our clients save millions of dollars by applying “fully engineered and accounted for” cost segregation, research & development tax credits, 179D and 45L energy efficient building tax credits, cost recovery, disposition/abandonment studies, and more. 

specialty Tax solutions To improve NOI, roi & Cash Flow

Bill Smith, Jacob Street Advisors, LLC is an authorized agent and consultant for ELB. He represents cost segregation and 179D/45L energy efficient building certifications, and CRE tax reporting services nationwide.


Call 480 | 747 5547 for more information