Understanding Roof Depreciation Life & Why Maintenance Matters
How Long Do You Depreciate a Commercial Roof?
Under current U.S. tax law, commercial roofs are depreciated over 39 years—even though the average roof lifespan is only 17–20 years. This mismatch creates major financial challenges for building owners, property managers, and facility directors trying to manage capital expenditures responsibly.
At Superior Roofing Inc., we help our clients bridge the depreciation gap through professional inspections, proactive maintenance, and customized Roof Care Plans that extend system life and protect your investment.
The History of Roof Depreciation Schedules
Before 1981, property owners could depreciate individual building components—like roofing systems—separately from the overall structure. But that changed in 1981 when Congress removed component depreciation, grouping all nonresidential building assets under a single 15-year schedule.
In 1993, this was extended again to 39 years, significantly outpacing the actual service life of most commercial roofs. As a result, businesses are required to depreciate roofs long after they’ve been replaced, creating accounting inefficiencies and unrealized tax benefits.
The U.S. Treasury’s 2000 Report on Depreciation Recovery Periods even highlighted this issue, noting the “cascading” effect where multiple roofs are depreciated simultaneously—despite only one existing on the building.
The History of Roof Depreciation Schedules
Before 1981, property owners could depreciate individual building components—like roofing systems—separately from the overall structure. But that changed in 1981 when Congress removed component depreciation, grouping all nonresidential building assets under a single 15-year schedule.
In 1993, this was extended again to 39 years, significantly outpacing the actual service life of most commercial roofs. As a result, businesses are required to depreciate roofs long after they’ve been replaced, creating accounting inefficiencies and unrealized tax benefits.
The U.S. Treasury’s 2000 Report on Depreciation Recovery Periods even highlighted this issue, noting the “cascading” effect where multiple roofs are depreciated simultaneously—despite only one existing on the building.
Legislative Efforts to Fix the Problem
Several attempts have been made to align roof depreciation with real-world performance. Proposed bills such as:
The Realistic Roofing Tax Treatment Act of 2007
The Roofing Efficiency Jobs Act of 2011
The Energy-Efficient Cool Roof Jobs Act
These initiatives aimed to:
Shorten the depreciation schedule from 39 to 20 years
Encourage installation of energy-efficient roofing systems
Promote reinvestment in sustainable roofing technology
Despite broad industry support, these measures have not yet been signed into law—leaving the outdated 39-year schedule in place.
The True Cost of Roof Depreciation
Let’s look at a simple example:
30,000 sq. ft. roof valued at $250,000
Under current law: 39-year depreciation = $6,411 deduction per year
Average roof lifespan: 17 years = $108,975 recovered before replacement
That means $141,000+ in unrealized deductions remain on the books while the old roof no longer exists. Meanwhile, your new roof begins another 39-year cycle—creating a compounding depreciation problem over time.
How to Maximize Roof Value & Minimize Depreciation Loss
While legislation lags behind reality, you can protect your investment through proactive care. The key is to extend your roof’s usable life as long as possible—ideally 25–30 years through preventive maintenance.
At Superior Roofing Inc., our Commercial Roof Maintenance Programs are designed to:
Extend the life of your existing roofing system
Minimize replacement frequency and cost
Reduce overlapping depreciation losses
Maintain manufacturer warranty compliance
Improve energy efficiency and overall performance
Each program includes scheduled inspections, photo documentation, prioritized repair lists, and long-term capital planning support. Whether you manage a single facility or a multi-property portfolio, our specialists help you turn depreciation into opportunity by protecting one of your largest assets—the roof over your operations.
Take the Superior Approach
Don’t let tax schedules or neglected maintenance dictate your budget. Partner with Superior Roofing Inc. to build a long-term plan that:
Preserves capital
Extends roof service life
Documents condition for insurance and compliance
Reduces costly emergency repairs
Start Your Superior Roof Maintenance Plan Now
Protect your property before problems arise. Fill out the quick form below to request your customized Preventive Roof Maintenance Plan from Superior Roofing Inc. Our team will schedule a free roof evaluation and design a program based on your roof’s age, condition, and exposure to the elements. Whether you manage one building or multiple facilities, we’ll help you extend your roof’s lifespan, maintain warranty compliance, and keep your investment performing year-round.
Don’t wait for leaks—experience the Superior difference.
Contact us today for a no-obligatioon Roof review.
(888)597-1305
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