What is the depreciation life of a new roof?
Tax depreciation life
- Residential rental property: 27.5 years, straight-line, starting the month the roof is placed in service.
- Nonresidential property, including a qualifying home office portion: 39 years.
- Your primary residence: no depreciation. The cost adds to your basis instead.
The roof is treated as part of the building, not as a separate shorter-lived asset, even though shingles rarely last 27 years in Georgia heat.
Insurance depreciation life
Insurers depreciate roofs on claims using an expected life by material. Asphalt shingles are commonly assigned lives in the 20 to 30 year range, with three-tab at the shorter end and architectural shingles longer. Metal roofs usually get longer lives. A brand new roof has essentially no depreciation, so a covered claim soon after installation should pay close to full replacement cost.
Why the install date matters for both
Your install date drives both kinds of depreciation: the tax start date for a rental, and the age an adjuster uses on the next claim. Keep the invoice, permit, and warranty registration in one place, and send your insurer the install date so its records show a new roof. That can also matter for roof age rules at renewal.
This is general information, not tax advice. Related: roof age and insurance and ACV vs RCV.