Bonus Depreciation

Take advantage of these historic tax benefits while they last!

Here you will learn how ownership in real estate, pre-leased to credit worthy tenants like 7-Eleven, can create millions of dollars in tax savings, against ordinary income and capital gains.


Wipe Out Your Entire Tax Obligation With Bonus Depreciation

Historic tax deferral exists for investors who purchase gas stations or convenience stores that have significant retail gasoline operations (“C-Stores”). By purchasing a qualified C-Store, the investor generally is eligible for bonus depreciation on the entire purchase price (excluding any portion allocated to land or goodwill). These bonus depreciation deductions then can be used to offset the investor’s income or gains from other sources in the first year of real estate ownership, resulting in the desired tax deferral.

Find out how Bonus Depreciation can off-set large capital gains and other passive income or ALL active income for real estate professionals.

Learn how the use of C-Store investments as a landlord – not as an operator of the business – can achieve significant tax deferral through Bonus Depreciation deductions.

Bonus Depreciation Law Is Set To Phase Out

The opportunity for Bonus Depreciation coupled with the viability of C-Store tenants and their ability to thrive during Covid19 – compared to the rest of the NNN industry, has sent demand for these net lease assets to an all-time high.

Brand new corporate leased C-Stores opening this year are available now, but won’t be for long! Last year’s inventory of new 15+ year NNN leased property to 7-Eleven properties, that qualified for Bonus Depreciation, were entirely sold out prior to year-end.

Most of these properties will be pre-sold during construction, but investors will actually close escrow once these C-Stores are open for business and paying rent. Contact us now to see what C-Stores are coming available.

Here Is How We Can Help You

You’re in good hands. We sell more net leased C-Store properties nationally than any other brokerage firm. We work with only the best properties, leased to CORPORATE tenants (not franchisees) and the most reputable companies like 7-Eleven, QuikTrip, Wawa, Murphy Oil, and Circle K. We can show you every C-Store available for sale, including those opportunities not yet available to the open market. Ask to see our proprietary database. We’ve cataloged over 50,000 C-Store locations along with landlord contact info., roughly one-third of all C-Stores in the U.S.

We understand Bonus Depreciation better than anyone. We’ve closed escrow on over $2 Billion C-Store properties, net leased to companies like 7-Eleven, QuikTrip, Kum & Go, and Wawa with multi-billion-dollar balance sheets.

We recently closed escrow on $108,600,000 of 7-Eleven properties, with QUALIFYING LEASES, to off-set massive gains for our buyers utilizing 100% Bonus Depreciation to wipeout their entire tax obligation.

Of all the 7-Eleven’s sold year over the previous 5 years in the U.S. with new 15+ year leases, Secure Net Lease closes escrow on over 30% of them. Our relationships with key members within 7-Eleven’s real estate department and 7-Eleven’s preferred build-to-suit net lease developers throughout the U.S., make our marketplace knowledge second to none and give us the ability to turn non-qualifying leases into QUALIFYING LEASES for Bonus Depreciation.

Secure Net Lease is also QuikTrip’s preferred brokerage firm for sale-leaseback properties. Since 2019, we have closed 84.5% of all net lease QuikTrip properties available to the marketplace.

Learn more about Bonus Depreciation and to get an early look at qualifying inventory of C-Store properties.

We are happy to answer any questions and there is no obligation to work with us.

Are C-Stores The Perfect Real Estate Investment?

Well, nothing is perfect, and there is inherent risk to owning any investment property, but owning the right C-Store leased to a credit worthy tenant is as close as it gets to perfect. Buying a property with a net leased to a tenant like 7-Eleven, QuikTrip, or Wawa is widely recognized as one of the safest, and most secure real estate investments.

Unlike many other retail investment properties, every property leased to 7-Eleven, QuikTrip, and Wawa is guaranteed by the full assets of these billion-dollar corporations. They are also the only retail real estate investment property that benefits from bonus depreciation on the entire value of the building and any improvements.

Not all C-Store investments qualify for 100% Bonus Depreciation.

These properties range in price from $3,500,000 – $14,000,000 and typically require a down payment equal to 35% of the purchase price. We do not sell businesses… real estate investment with long term leases in place only!

In addition to the Bonus Depreciation Tax Benefits, here are even more reasons to own a C-Store.

Zero Landlord Responsibility And Zero Cost Exposure

As an owner of a property leased to these tenants you will have ZERO management responsibility and ZERO exposure to any unforeseen cost or expenses. The standard C-Store lease is triple-net (NNN), meaning that the tenant itself is legally obligated to handle the payment and management of all operating expenses, insurance, and property taxes.

As an investor, there are no hidden fees and no ownership headaches. These tenants are solely responsible for maintenance repairs and insurance costs in addition to rent.

In many ways owning a NNN investment property is like owning a corporate bond – your investment will produce consistent yield to maturity. Unlike other types of real estate, here you also get 100% Bonus Depreciation on the full value of the improvements in your first year of ownership on those C-Store’s with QUALIFYING LEASES.

Recession Resistant, E-Commerce Resistant, And An Essential Business

We know of no instance where 7-Eleven, QuikTrip, or Wawa have ever defaulted on a lease in the history of tenant operations. Rent is paid monthly, like clockwork. And will be for the next 15+ years of the lease. Many of these tenants thrive during an economic downtown and experienced no layoffs during the 2008 recession. 7-Eleven averages 43-year occupancy on established locations.

With sales at 3.2% of our national GDP, and over 50% of U.S. consumers shop at a C-Store daily, according to a 2018 National Association of Convenience Stores (NACS) report. C-Stores are considered essential businesses and most thrived during Covid19. 7-Eleven added more than 70,000 jobs in 2020 amidst the pandemic.

Not only are C-Stores the only retail investment property that benefits from Bonus Depreciation – in YEAR ONE, but they are also insulated against many of the struggles that retail has experienced over the years, from external factors like Amazon and the Covid19 pandemic.

Own The Best Corner In Town

Don’t forget, that in addition to the benefits of Bonus Depreciation and a stable income stream and no maintenance responsibility, you are also buying real estate! Generally speaking, there is a C-Store on the best corner in every town. These companies are highly selective in their site selection criteria, and most new stores are located on a high trafficsignalized corner with great visibility and vehicle access.

7-Eleven, QuikTrip, and Wawa are considered to be the most sought-after tenants in the NNN industry today and typically get first pick of these highly desirable corners throughout the U.S.

Each site must meet the strict criteria of their corporate real estate departments, including:

  • Demographic requirements
  • Traffic counts
  • Cost, sales & profitability modeling
  • competition analysis
  • trade area concentration

These tenants are corporations with a long track record and a long-term vision. And the key component of that strategy is opening stores in locations that will be most profitable. Remember, when 7-Eleven, QuikTrip, and Wawa sign a lease to open a new store they are committing to pay rent at that location for at least 15 years!

As an investor, you can rest assured that each location has been thoroughly vetted by the tenant’s internal real estate team, and as a result more likely to hold its value, or appreciate with future development, than any other investment property.

While reasonable efforts were taken to furnish accurate and up-to-date information, we do not warrant that the information contained in and available on this site is 100% accurate, complete, and error free. Tax laws change and we will do our best to update the site regularly, but you should consult your CPA or attorney for any and all tax or legal advice. This is page is merely here to bring to your attention an opportunity that may exist for Bonus Depreciation.

Copyright © 2024 Secure Net Lease.