Cost segregation for Boston property investors
Top life-sciences and Class A office market with very high basis. Even modest reclassification percentages produce large deductions. Whether you own a single property or a portfolio in Boston, 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 Boston 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.
Massachusetts market context
Massachusetts hosts Boston's life-sciences boom plus high-basis multifamily and Class A office. High state income tax rates make federal cost segregation deductions especially valuable.
Every TDA Boston study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.