Cost segregation for Iowa City property investors
University of Iowa medical and student housing market. Whether you own a single property or a portfolio in Iowa City, 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 Iowa City 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.
Iowa market context
Iowa's economy runs on agriculture, food processing, insurance, and manufacturing. Commercial real estate concentrates in Des Moines and Cedar Rapids, with strong industrial and multifamily activity.
Every TDA Iowa City study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.