Built for modern investors
A clear online path from the first estimate to a professionally reviewed cost segregation study.
Experience behind Basis
The Basis team brings together senior-management experience at a Big Four accounting firm, hands-on residential real estate ownership, and technical staff from Tesla, Oracle, Cloudflare, and an Austin-based AI startup.
Technical leadership
Roel A. Vicerra, MBA
Managing Partner · Principal cost segregation expert
Houston, Texas
15 years of specialized cost segregation experience, a foundation in architecture, and firsthand experience as a real estate owner.
Roel leads the technical methodology behind Basis. His background combines a decade at KPMG, senior management at ICS Tax, and independent work with small multifamily investors.
Cost segregation experience
Basis Cost Segregation
2026–presentManaging Partner
Co-founded Basis and serves as its primary technical authority for study methodologies, compliance standards, and quality benchmarks. Oversees asset reclassification, bonus depreciation modeling, and construction cost analysis.
ICS Tax, LLC
Mar 2023–Feb 2026Cost Segregation Senior Manager
Co-directed the cost segregation department and its technical review procedures. Reviewed studies across commercial, multifamily, industrial, retail, hospitality, and healthcare properties, and supported select IRS examinations.
Independent consulting
2018–2022Cost Segregation Consultant
Performed cost segregation studies for small multifamily investors and advised on asset classification and accelerated depreciation.
KPMG LLP
2002–2012Federal Tax Manager, Cost Segregation
Managed accelerated cost recovery studies for Fortune 500 clients and owner-operators. Work included component classification, construction cost analysis, building inspections, and engineering assessments.
Real estate & architecture experience
Crusader Equity Management LLC
Owner · 2013–present
Real estate investor and owner-operator, with experience spanning a 59-unit multifamily syndication, single-family properties, and small multifamily investments.
Makaan Investment Group
Director of Asset Management · Jun–Nov 2022
Oversaw approximately 5,000 multifamily units across Texas, including capital expenditure work for a core portfolio of 2,500 units across eleven properties.
LS Realty Advisors
Multifamily Property Sales Advisor · Aug 2018–Jun 2022
Represented buyers in more than $30 million in closed multifamily transactions across south and central Texas, with investment underwriting and construction cost estimating.
Gensler Architects & BHDP, Inc.
Project Architect / Project Designer · 1994–1999
Commercial and industrial project production from schematic design through construction administration.
These qualifications are also included in Appendix A of the Basis cost segregation report. Individual studies may use qualified reviewers, preparers, and technical personnel.
A calculation framework built in-house
Basis built its proprietary residential calculation framework by hand, component by component. It brings established cost segregation engineering approaches, federal depreciation rules, IRS examination guidance, and recognized construction-cost sources into one consistent analysis.
That framework powers an entirely online process from the first estimate through property intake, calculation, professional review, and report delivery.
Reviewed by cost segregation engineers
Qualified cost segregation engineers review the property facts, modeled costs, asset classifications, and supporting schedules. They can correct assumptions and edit the study before delivery, so the finished report reflects the property.
No AI in your calculation or report
AI is never used to calculate or complete your cost segregation report. Our proprietary framework runs on purpose-built software written by our team, and the final work stays in human hands from review through delivery.
Your property details, report inputs, uploaded documents, and completed reports are never used to train AI or machine-learning models. If you want to understand exactly how the process works, ask us. We are happy to explain.
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