Effective real estate leaders share six priorities for 2026: reporting, tax, outsourcing, data, cybersecurity, and readiness.
“In the business world, the rearview mirror is always clearer than the windshield.” Warren Buffet
As 2025 ends, the most valuable lessons for our industry are not found in headlines or forecasts. They are discovered through genuine conversations. This year, owners had to make tough decisions, operators had to achieve more with smaller teams, and investors demanded, well ... a lot more.
At CLA, our real estate practice has had the privilege of collaborating with these leaders during one of the most challenging periods in recent memory. Through these experiences, we have identified recurring priorities that can help guide our strategies for 2026.
We share these insights because the lessons of 2025 can help shape stronger approaches for the year ahead.
Six business resolutions for 2026
1. Elevate financial reporting from obligation to advantage
In 2025, we observed that confidence can quickly diminish when financial reporting is delayed, inconsistent, or lacks strong internal controls. Organizations with disciplined processes and effective governance were able to make informed decisions, engage lenders, and reassure investors even in difficult circumstances.
For 2026, leading firms are committed to:
- Enhancing the quality, timeliness, and reliability of financial statements and investor reports
- Implementing and regularly reviewing internal control systems to enable data integrity and compliance
- Using financial reporting to communicate a clear, credible story to capital providers and stakeholders
High-quality reporting, supported by effective internal controls, is now recognized as a foundation for trust, transparency, and strategic decision making.
2. Advance tax planning beyond year-end
Tax planning has become an ongoing discipline, integral to investment strategy rather than an afterthought. The passage of the One Big Beautiful Bill Act in 2025 introduced permanent changes that require real estate organizations to update fund models, investor communications, and strategic assumptions.
Key provisions such as permanent bonus depreciation, Section 179 expansion, increased Section 163(j) interest deduction relief, and the launch of Opportunity Zones 2.0 have reshaped the tax landscape.
These updates offer new planning opportunities but also demand proactive attention to compliance, documentation, and investor reporting.
In 2026, forward-thinking firms are:
- Revisiting entity structures, allocation methodologies, and waterfall mechanics
- Integrating tax modeling with capital planning, refinancing strategies, and exit scenarios
- Refining multi-year tax projections at both asset and investor levels
Permanent tax law changes mean that tax planning must be iterative and intricately connected to capital planning, refinancing, and exit strategies. Firms that stay ahead of regulatory updates and communicate proactively with investors will be better positioned to capture new incentives and avoid costly surprises.
3. Reinforce accounting and finance through strategic outsourcing
A recurring theme in 2025 was that internal accounting and finance teams were stretched thin. The shortage of qualified accounting professionals is creating ripple effects throughout the real estate industry.
As experienced accountants retire and fewer candidates enter the profession, companies are feeling the impact. These pressures are compounded by rising transaction complexity and heightened investor expectations.
In response, many organizations are turning to outsourced accounting and finance solutions. Outsourcing offers:
- Access to specialized skills and advanced technology platforms without the challenges of recruitment and retention
- Scalability to expand accounting functions as portfolios grow, without the fixed costs of building an in-house team
- Enhanced transparency and speed, with real-time data and investor-ready reporting that meet the growing demand for clarity in financial communications
- The ability for in-house teams to focus on high-value activities like deal sourcing and investor relations, while seasoned professionals oversee the meticulous work of financial management
Outsourcing has evolved from a temporary fix to a strategic lever for operational strength and agility. By delegating back-office functions, firms can build more resilient platforms, be better equipped to navigate uncertainty, seize new opportunities, and deliver lasting value to investors.
4. Break down data silos for unified reporting
Disconnected systems and manual processes create blind spots. When data is fragmented, decision-making slows and risk escalates.
For 2026, priorities should include:
- Integrating accounting platforms, investor reporting, and tax data
- Establishing clear accountability for data quality and reporting standards
- Delivering reporting that is consistent, dependable, and aligned across stakeholders
Unified data enables sharper insights, stronger communication, and fewer surprises. Technology-enabled reporting and dashboards are now essential tools for maintaining transparency and credibility.
5. Treat cybersecurity as enterprise risk
Cybersecurity cannot be a theoretical concern for real estate firms anymore. It is a tangible business risk with financial, legal, and reputational consequences.
Key risks include data breaches involving tenant and investor information, payment and wire fraud targeting online transactions, vulnerabilities in smart building management systems, regulatory compliance challenges, and potential brand reputation damage.
Leading companies are committed to:
- Conducting regular risk assessments and penetration testing to identify and address vulnerabilities.
- Implementing robust access controls and secure payment protocols
- Developing and maintaining data privacy policies and incident response plans
- Providing comprehensive employee training to recognize and prevent cyber threats.
- Continuously monitoring systems and performing regular audits to ensure compliance
Measures such as multi-factor verification, employee education, and secure communication channels are essential to safeguarding data, maintaining stakeholder trust, and enabling business continuity.
6. Stay audit-, investor-, and transaction-ready
One of the clearest lessons from 2025 is that scrutiny rarely arrives on a convenient timeline. Whether driven by investors, lenders, regulators, or potential buyers, readiness is essential.
For 2026, firms are emphasizing:
- Continuous readiness assessments across reporting, tax compliance, controls, and cybersecurity
- Addressing gaps proactively rather than reactively
- Treating preparedness as an ongoing discipline, not a one-time exercise
Organizations that remain ready move faster, negotiate from a position of strength, and inspire confidence. Documented accounting policies, streamlined onboarding, and proactive governance are now expected by investors and regulators.
How CLA can help
Real estate has always been cyclical, but the past year has reinforced that durability is built between cycles, not during them. The insights shared here reflect real conversations with leaders navigating real challenges.
Through real estate industry insights, we invite you to join this ongoing dialogue, share experiences, learn together, and build strategies that will shape the industry’s future.
As 2026 begins, standout organizations will apply the lessons of 2025 with intention, strengthening their foundations through disciplined financial reporting, consistent tax planning, scalable finance operations, and robust cybersecurity practices.
These are not just operational decisions; they are leadership choices that shape trust, credibility, and long-term value.