Cost segregation for Kearney property investors
University and agricultural-services market. Whether you own a single property or a portfolio in Kearney, 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 Kearney 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.
Nebraska market context
Nebraska's commercial real estate concentrates in Omaha and Lincoln, with strong industrial, multifamily, and food-processing activity statewide.
Every TDA Kearney study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.