Green Zip® Tape replaces the standard joint tape used between drywall panels during construction. That single substitution is enough for the IRS to reclassify interior walls from 27.5- or 39-year real property into 5-year personal property — with no change to your build cost or timeline.
Green Zip® is installed on non-load-bearing metal or wood stud partitions using conventional drywall panels and removable screws. When a reconfiguration is needed, the tape unzips, exposing the screws so panels can be lifted, relocated, and reused. The IRS standard only requires that the wall be capable of being moved — not that it actually is.
Classified as personal property under IRS Asset Class 57.0 (PLR 110197-13), instead of the standard 27.5- or 39-year real property schedule.
The full benefit can be captured immediately — exactly when capital is most constrained during and after construction.
Installs like standard joint tape, with the same crew and the same project timeline.
Every future reconfiguration creates a new wave of accelerated depreciation instead of a full teardown and rebuild.
| Standard cost segregation only | + Green Zip® Tape | |
|---|---|---|
| 5-year property | 10–12% | 28–35%+ |
| 39-year real property | ~80% | ~57% |
| Year 1 cash tax benefit | ~$370K | ~$1M+ |
| ROI on study fee | ~8–12x | 35–47x |
A brief call with your CPA and our team confirms eligibility — no commitment required.
Get a Free ConsultationA patented, IRS-recognized drywall joint tape that lets gypsum panels be cleanly removed, relocated, and reused. Under IRS Asset Class 57.0, walls installed with it qualify as movable personal property depreciated over 5 years instead of the standard 27.5 or 39-year schedule.
No. Under IRS guidance, the ability to move the partition is sufficient — whether or not it's ever actually relocated.
No. It installs with the same crew and timeline as standard drywall tape.
Any commercial or residential rental property placed in service after 1986, including apartments, hotels, medical offices, assisted living facilities, banks, and retail outlets.