Landscaping companies in Cape Coral are equipment-heavy: trucks, trailers, commercial mowers, blowers, edgers, irrigation tools, and increasingly battery/electric equipment. The cumulative value of equipment in a 5-crew operation can exceed $200,000. How that equipment is depreciated drives significant tax savings — or significant unnecessary tax burden. This page covers the Section 179 and bonus depreciation strategy for a Lee County landscaping operation.
Best practice for most equipment-heavy operations: take Section 179 first up to the income limit, then bonus depreciation on the remainder, then MACRS for any leftover.
Vehicles have special § 280F luxury auto limits that cap first-year depreciation. The limits are very different by vehicle weight:
| Vehicle Class | 2026 First-Year § 179 + Bonus Limit |
|---|---|
| Passenger car (under 6,000 GVW) | ~$12,400 capped |
| SUV/truck 6,000–14,000 GVW | $30,500 § 179 + 40% bonus on remainder |
| Heavy truck (over 14,000 GVW) | No § 280F limit — full § 179 / bonus available |
| Cargo van (no rear seats, used 100% business) | No § 280F limit — full deduction |
For Cape Coral landscaping companies, this is the major decision: a Ford F-150 (5,500 GVW) hits the passenger-car cap; an F-250 (10,000+ GVW) qualifies for the higher SUV/truck limit; an F-450 dump truck (14,000+ GVW) has no cap at all.
5-crew operation upgrades equipment in 2026:
Operation 2026 taxable income (before depreciation): $185,000.
| Item | Section 179 | Bonus 40% | Year 1 Total |
|---|---|---|---|
| Mowers, trailer, blowers, trimmers, sprayers | $51,500 | — | $51,500 |
| F-250 truck (SUV/truck cap) | $30,500 | 40% × $27,500 = $11,000 | $41,500 |
| Skid steer | $48,000 | — | $48,000 |
| Year 1 total deduction | $130,000 | $11,000 | $141,000 |
Year-1 deduction $141,000 vs. straight-line MACRS year-1 of ~$31,500. Tax savings differential at 32% combined rate: ~$35,000.
Cape Coral landscaping companies are increasingly adopting battery-electric equipment (Stihl, EGO commercial, Greenworks). Tax treatment is identical to gas-powered equipment — same Section 179 / bonus depreciation rules. Plus potential federal tax credits for charging infrastructure (Section 30C, varies by year).
Lee County levies tangible personal property (TPP) tax on business equipment annually. First $25,000 exempt. Rate roughly $14–$18 per $1,000 of assessed value. For $200K of equipment, TPP tax runs roughly $2,500–$3,200/year. File Form DR-405 annually with the Lee County Property Appraiser.
Section 179 allows up to ~$1.25M (limited by taxable income). Bonus depreciation at 40% in 2026 supplements. For a typical $150K equipment purchase year, most or all can be expensed in year 1 if income supports it.
Vehicles under 6,000 GVW are capped at ~$12,400 first-year deduction under § 280F luxury auto limits. Trucks 6,000–14,000 GVW get $30,500 § 179 plus 40% bonus on the remainder. The heavier truck unlocks roughly 3× the first-year deduction.
Florida conforms to federal Section 179 and bonus depreciation with no state-level addback for individual/pass-through landscaping operations. Florida has no state income tax for personal/pass-through. C-corps pay 5.5% Florida corporate income tax with the same federal depreciation rules.
Yes. Same Section 179 and bonus depreciation rules apply to battery-electric equipment as gas-powered. Plus potential federal tax credits for charging infrastructure under Section 30C in some years.
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