Why It Matters
Depreciation Recapture matters because buyers do not price Westside apartment buildings from headlines alone. They review income, expenses, jurisdiction, condition, debt, documentation, and the risks that could appear during diligence.
Owner Takeaway
Use the concept as a screening lens, not a final answer. The building-specific conclusion should come from the rent roll, actual expenses, property condition, local rules, recent sales, and current buyer demand.