Cost segregation for Columbia property investors
Capital and university market with multifamily and government office. Whether you own a single property or a portfolio in Columbia, 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 Columbia 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.
South Carolina market context
South Carolina's ports, automotive manufacturing, and coastal tourism drive heavy industrial and hospitality activity. Greenville and Charleston anchor strong multifamily growth.
Every TDA Columbia study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.