STR Cost Segregation in Albuquerque, NM

Albuquerque STR cost segregation: separate the casita from the rooms you occupy. Review local resources, study records, and a property-specific planning example.

Stratum Cost Segregation · Updated September 27, 2026

Separate the casita from the rooms you occupy

Albuquerque’s FAQ distinguishes entire homes, rooms, and accessory units such as casitas, subject to zoning approval. Match the floor plan in the operating file to the spaces actually offered to guests. Albuquerque STR FAQ.

Define the property study

A detached casita can share a utility connection, driveway, or landscaped courtyard with the owner’s home. Mark exclusive guest space and shared facilities on a site sketch. Give the preparer the cost records for each structure and explain how the spaces are used; do not apply the rental unit’s furnishing list to the entire parcel.

Records that resolve the main questions

Casita and main-house floor plans
Utility extension invoices and courtyard work descriptions
Rental calendar with owner-use notes

A scoping example

An owner converts a workshop into a guest casita while continuing to live in the main house. The conversion invoice includes a service-panel upgrade serving both buildings. Identify that shared work separately from the kitchenette equipment so the provider can evaluate the allocation.

Illustrative documentation scenario; not a completed client study or a savings estimate.

Does a separate guest entrance establish a separate tax asset?

An entrance helps describe the layout but does not resolve ownership, basis, or allocation. Show the actual construction and use of the rooms, including connections to the main house.

Prepare for a Stratum study

Stratum provides nationwide property-study services, with discovery calls through AE Tax Advisors. Confirm the engagement scope, fee, evidence requirements, and CPA handoff. A service-area page does not represent a local office. Local operating approval and federal depreciation are separate questions.

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Local source checked September 27, 2026. Confirm current address-specific requirements with the relevant authority. This page provides planning information, not a determination of rental eligibility or tax treatment.