Oron Maher

Maher Commercial Realty | Beverly Hills-based firm led by Oron Maher | Experts in commercial real estate, investment sales & leasing across Greater Los Angeles

[Oron Maher @MaherCommercial]

Finding the right gas station, car wash, or NNN asset takes time. Closing takes 30 to 45 days minimum. The math only works if you start today.

Comment YEAREND and I will tell you what is available right now.

[Oron Maher @MaherCommercial]

You have until December 31 to place a property in service. That deadline is not flexible.

Bonus depreciation applies to the tax year the property closes. If you are thinking about a NNN deal for year-end tax positioning, you need to be under contract now.

[Oron Maher @MaherCommercial]

Planning a year-end CRE purchase? Finding the right asset, completing due diligence, arranging financing, and closing all take time. Understand the placed-in-service rules before counting on tax benefits. Comment YEAREND to ask about current opportunities.

[Oron Maher @MaherCommercial]

That is the deal most buyers are not underwriting correctly.

Comment GAS, and I will send you the component breakdown.

[Oron Maher @MaherCommercial]

Most people think a gas station depreciates over 39 years. It does not.

A cost segregation study breaks the property into 5, 7, 15, and 39-year buckets.

[Oron Maher @MaherCommercial]

The fuel canopy, the underground tanks, the paving, the equipment. 60 to 80% of the value can be reclassified into shorter-life assets. All of that is eligible for 100% bonus depreciation right now.

[Oron Maher @MaherCommercial]

A gas station isn't one 39-year asset.

Cost segregation may identify qualifying equipment and site improvements with shorter recovery periods, potentially accelerating deductions. Asset classification matters.

Comment GAS for the component breakdown.

[Oron Maher @MaherCommercial]

That requires 750 hours and more than half your working time in real estate. Most investors do not qualify. But some do. Knowing the difference changes everything.

Comment PASSIVE and I will explain the two tests.

[Oron Maher @MaherCommercial]

You own a rental property, and you have a $200,000 depreciation loss sitting in a drawer doing nothing.

That is the passive activity loss trap. The IRS says rental losses are passive. You can only use them against passive income unless you qualify as a real estate professional.

[Oron Maher @MaherCommercial]

A $200K rental depreciation loss doesn't automatically offset your W-2 income. Passive activity rules may limit its use. Real estate professional status has specific time and participation tests. Comment PASSIVE for the breakdown.

[Oron Maher @MaherCommercial]

Combine that with 100% bonus depreciation, and you can offset hundreds of thousands in taxable income the year you close. These numbers are hypothetical, but they are based on real deal math.

Comment CARWASH, and I will show you the full model.

[Oron Maher @MaherCommercial]

A $2.8 million car wash just generated over $800,000 in year-one federal tax savings. Here is how.

Cost segregation breaks the building into components. The car wash structure alone is classified as a 15-year property under IRS Asset Class 57.0.

[Oron Maher @MaherCommercial]

NEW LISTING | 1335 N. New Hampshire Ave, Los Angeles | $1,750,000
+/-6,750 Sq.Ft. R4-1 zoned lot and TOC Tier 4 with entitlements and land studies for 33 units in an Opportunity Zone. Buyer to verify.
#mahercommercialrealty

[Oron Maher @MaherCommercial]

How could a $2.8M car wash produce a hypothetical $800K+ in first-year federal tax savings? Cost segregation and bonus depreciation may accelerate deductions on qualifying assets. Actual results vary. Comment CARWASH for the model.

[Oron Maher @MaherCommercial]

Gas stations, car washes, and most NNN assets qualify. The window to close a deal and capture that deduction before December 31 is shorter than you think.

Comment BONUS, and I will send you the breakdown.

[Oron Maher @MaherCommercial]

Bonus depreciation is back at 100%, and most investors still do not know it.

For years, it was phasing down. 80%, 60%, 40%. That era is over. Qualifying property placed in service today is eligible for a full 100% write-off in year one.

[Oron Maher @MaherCommercial]

100% bonus depreciation may apply to qualifying property acquired and placed in service after Jan. 19, 2025. Cost segregation can help identify eligible components. Evaluating a gas station, car wash, or NNN deal? Comment BONUS for the breakdown.

[Oron Maher @MaherCommercial]

Own apartment buildings in LA and want to know what today’s regulations mean for your portfolio? Send us a DM.

[Oron Maher @MaherCommercial]

When Argentina scrapped its rent control law in December 2023, rental supply surged 211% and real rents fell 26% within months.

[Oron Maher @MaherCommercial]

Los Angeles is producing the opposite outcome. RSO caps, eviction restrictions, and relocation fees push owners to sell, convert, or pull units off the market. Every lost unit tightens supply for the next renter.