Calling all CPAs - Depreciation Recaputure Tax Rate

[Dave G.]

I've performed searches on this topic and cannot find anything definitive regarding my inquiry, so posting my own.

What will be the depreciation recapture tax rate I have to pay when liquidating a rental - flat 25% or what my ordinary tax rate is? And I am asking this specifically in a scenario where I can limit my earned income for a given tax year and sell property during that period. 

I am approaching retirement and will be able to live on non-retirement savings for a number of years, thereby not having any earned income. No W-2 income at all. So my ordinary tax rate should be zero by everything I can gather. So if my ordinary tax rate is zero, would the depreciation recapture tax rate be zero too, providing me an opportunity to not have to pay any depreciation recapture at all (or capital gains for that matter) ????

Thanks for your help.