Cost segregation for Anaheim property investors
Hospitality capital of Southern California — Disneyland-area hotels and STRs reclassify aggressively. Whether you own a single property or a portfolio in Anaheim, an engineering-based cost segregation study reclassifies components of your building from 27.5- or 39-year real property into 5-, 7-, and 15-year MACRS class lives.
Under the One Big Beautiful Bill Act (OBBBA), 100% bonus depreciation has been restored for qualifying property acquired and placed in service after January 19, 2025 — meaning every dollar of accelerated property identified in your Anaheim study can be deducted in year one. For a typical property in this market, that often translates to 20–35% of cost basis reclassified into shorter recovery periods.
California market context
California is the largest U.S. real estate market by basis, but high state income tax rates make federal cost segregation deductions especially valuable. California decouples from federal bonus depreciation, so studies model both federal and California books separately.
Every TDA Anaheim study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.