Prepared 2026-10-26 by Builder Tax Strategies. Research tool for CPA review; not tax advice. Some studies are still in review (not signed off and released): they must not be filed yet.
| Project | Study | Stage | Status | Value after fees (moderate) | Approvals and review |
|---|---|---|---|---|---|
| Juniper Hollow (24 for-sale homes) | 263A capitalization | Screened | DRAFT | $117,379 | not yet |
| Juniper Hollow (24 for-sale homes) | 45L energy credit | Screened | DRAFT | $27,510 | not yet |
| Juniper Hollow (24 for-sale homes) | Property tax appeal | Screened | DRAFT | $189 | not yet |
| Foothill rentals (4 unsold specs kept as rentals) | Cost segregation | Screened | DRAFT | $19,919 | not yet |
Moderate value after fees, present value at the builder's rates. Every amount in the CSV files comes from the deterministic engine; no AI computed any number.