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A mixed-use building runs two businesses under one roof, apartments upstairs and storefronts at street level, and the tax code treats those uses on different

A medical office building repeats the same costly fit-out room after room, and each exam suite hides plumbing, power, and casework that the tax code

A hospital packs more specialized building systems into a square foot than almost any property an owner can buy, from medical gas lines and nurse

A grocery store carries more short-lived equipment per square foot than almost any other retail building, from refrigerated cases and walk-in coolers to the dedicated

A franchise location is built to a brand standard, which means it is packed with finishes, equipment, and signage that the tax code lets an

An event center earns its money from finishes, lighting, sound, and the guest experience, and most of that spend depreciates far faster than the building