Want to increase the tax benefits of your rental propeties???? 

Substantially increase your depreciation deduction by segragating all the components of the property - the whole way down to elecrical outlets.  There are 3 classes for depreciating residential rental homes - 5 years accelerated, 15 years accelerated and 27.5 years straight-line.  Guess where you want the most of the property depreciated???   in the 5 year category, where you can deduct a whopping 52% in the first 2 years or around 5% for 27.5 year category.