About NBCSS

The National Board of Cost Segregation Specialist (NBCSS) is a professional membership organization for cost segregation practice. We publish the standard that members work to, admit members through application and review, maintain a public directory and verification registry, and run a member-only Practitioner Program and an assessed certification pathway.

Who we are

NBCSS brings together a diverse group of experienced professionals and practice leaders from the sectors that make a cost segregation study work: the engineers, estimators and analysts who prepare studies; the CPAs, Enrolled Agents and tax strategists who put a study to use on a return; the firms that employ and train practitioners; and the investor-focused real estate professionals who see the property first. Each takes part in a defined role, and each role is admitted the same way: an application, documented experience or credentials, and a review by people who do not benefit from the decision.

• Professional Members are experienced practitioners admitted on documented work history. They are the people in the practitioner directory.
• Practitioner Candidate Members are admitted to prepare for professional practice through the Practitioner Program.
• Organization Members are cost segregation firms that train their staff to the published standard and are listed as firms.
• Verified Partners are accountants, tax strategists and real estate professionals whose license or credential NBCSS has checked against the issuing authority before they are listed.

How the association is governed

The standard, the experience requirement, the assessment design and the interim cut scores are published on the standards and governance page, with the dates they were adopted. The certification committee adopted the scheme on 2026-09-24. Certificates are signed by Kristen Castillo, on behalf of the Board of Directors.

Admissions reviewers, examiners and the certification decision-maker hold recorded roles. A person never reviews their own work, decides their own appeal, or awards a credential to themselves. Appeals are free and are rescored from the locked submission. Membership, payment and course completion never award the Certified Cost Segregation Specialist credential; it is a separate, assessed decision.

Everything NBCSS publishes for the public is reviewed before publication. Articles list the primary sources they rely on, carry the date of the rules they describe, and record legal review. Any public credential or membership can be checked in the verification registry.

What NBCSS is not

NBCSS is not a career school and not a continuing-education provider. It does not offer CPE credit and makes no claim of NASBA, state CPE or regulatory approval or exemption. It does not prepare cost segregation studies, give tax advice or endorse any member’s work on a specific property. Members and Verified Partners are independent professionals responsible for their own engagements.

Contact

Press and partnership enquiries, corrections to a published article, and questions about a listing or a credential all reach the same mailbox. Support for members and applicants is at Support.

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