No, you can do cost segregation to classify some of the real property as Section 1245 (which is accelerated vs Section 1250). People doing this and then selling is how they get unexpected tax bills.

The “unexpected tax bill” usually comes from people not realizing they pulled those deductions forward earlier.

Also worth noting, if you don’t sell (or you 1031), that recapture can be deferred, which is why a lot of investors still use cost segregation aggressively.

This is a pretty clear breakdown of how 1245 vs 1250 recapture actually works on sale if anyone wants the full picture:

https://notaxcompromise.com/cost-segregation/depreciation-re...