When was the last time you were excited about investing in a car wash or a gas station?
Probably not recently. Yet in 2026, these two asset classes are drawing some of the most focused attention in commercial real estate. In our brokerage, demand hasn’t cooled. If anything, investors are approaching these deals with more intention and sharper underwriting than ever before. The renewed interest comes down to one powerful lever: 100% bonus depreciation and the urgency surrounding today’s tax environment.





