before you go down the rabbit hole to far as @Bruce Lynn mentioned see if the jurisdiction were the lots are located will even allow a surface operation within their zoning code or that lot size.. thats the first thing I would do.Being an old land man I have dealt with a ton of mineral and water rights.. there is a lot to those buggers..

While the IRS does not mandate a physical site visit, the IRS cost segregation audit technique guide (ATG) does suggest conducting “field inspections.”It’s important to note that the ATG is not an official IRS document.It serves as a guide and cannot be used, cited, or relied upon as an authoritative source.However, the recommendations in the ATG are worth considering.According to the guide: “A field inspection is recommended to document the physical details of the building, type of construction, materials used for construction, the assets contained in the building, the size and types of building systems, and any land improvements that were included in the purchase of the property and the condition of that property at the time of purchase.”So while the IRS does not require a site visit for cost segregation studies, following the guidance from the cost segregation audit technique guide can be beneficial.

Is 1.3 usually what you see with those smaller private sized projects?

We just bring over our full size Bissel and clean the carpets along with full cleaning top to bottom.So far so good!

I’m sure they aren’t advisable on larger projects but depending on the project size and complexity, they worked great for me. ~$650 for the study. 

The ones I manage total to 20 bedrooms.These rooms rent for between $125 to $225 per week depending on room size and amenities in the room (beyond basic amenities may include: Desk, Tv, private entry, tenant controlled AC, additional storage).This month after padsplit takes their 14.25% cut of the revenue I am recieving, from the units I own, $15,230 from 3 homes.

Never a one size fits all solution to an asset protection strategy.  

I think the play would be buying a property that needs some rehab and you can split off a new lot due to new lot sizes and setbacks.

It is 45'x20 total lot size and cannot be built on for setbacks, minimum house size, and more.

These were custom homes & when the subdivision grading was done we did not know the size of the homes nor their driveway locations.