Cost segregation for Derry property investors
Manchester suburb with multifamily and retail. Whether you own a single property or a portfolio in Derry, 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 Derry 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.
New Hampshire market context
New Hampshire has no general income tax, attracting investors and second-home buyers. Lake and mountain STRs are especially strong cost segregation candidates.
Every TDA Derry study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.