Cost segregation for Fort Smith property investors
Industrial and logistics hub on the Oklahoma border. Whether you own a single property or a portfolio in Fort Smith, 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 Fort Smith 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.
Arkansas market context
Arkansas hosts headquarters of Walmart and Tyson Foods and supports a deep distribution and food-processing real estate base. Affordable basis means studies often pencil on smaller deals than coastal markets.
Every TDA Fort Smith study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.