Deductions are valuable, but cash flow is king. In 2026, real estate owners should evaluate whether accelerated deductions improve liquidity—or simply reduce future flexibility. Sometimes spreading deductions over multiple years better supports long‑term goals.

Refinancing, equity pulls, or new acquisitions can all impact taxable income and deductions. Aligning financing decisions with tax planning avoids situations where interest, depreciation, or expense timing works against you.

If a sale, exchange, or ownership transition is on the horizon, early planning allows you to manage capital gains, depreciation recapture, and state tax exposure more effectively than last‑minute structuring.