Cost segregation for Covington property investors

Northern Kentucky / Cincinnati metro industrial and multifamily. Whether you own a single property or a portfolio in Covington, 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 Covington 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.

Kentucky market context

Kentucky's logistics infrastructure โ€” UPS Worldport in Louisville and major rail โ€” drives heavy industrial activity. Bourbon, manufacturing, and equine assets round out the commercial picture.

Every TDA Covington study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.