Commercial property owners who purchased their properties after may 5, 2003, whether office buildings, factories, industrial parks or apartment complexes, can write off 52.5 percent of the cost of a new landscape or irrigation installation in the first year. ?EUR??,,????'??This is a big incentive for owners and managers to upgrade their investment properties, and landscape professionals now have a powerful new sales tool,?EUR??,,????'?? said Michael McGrady, senior vice president at John Deere Landscapes. The incentives for these new commercial property owners to make improvements to their properties before the end of the year is three fold: improve the property?EUR??,,????'???s value, significantly lessen the tax liability, and improve cash flow. ?EUR??,,????'??Previously, the tax law allowed commercial property owners to depreciate their landscape improvements a little at a time, usually over 15 years, explained McGrady. Under the new tax law, an installation cost of $15,000 brings a depreciation allowance of $7,875; at $20,000, it?EUR??,,????'???s $10,500; and at $40,000, it?EUR??,,????'???s $21,000. Landscape improvements that quality for this depreciation deduction include: general landscaping; patios; fences; sidewalks; waterways; roads and canals.