Multifamily Depreciation Question - 27.5 or 39 Years?

[Jon Begley]

I have a 10 unit apartment building that is considered a commercial property by the bank, but does the IRS still consider this a residential property? I was reading this article Real Estate Depreciation: A Deeper Look and it implies that multifamily properties over four units are still considered residential in terms of depreciation (27.5 years). Is this correct, Thanks