Cost segregation for Las Cruces property investors
University and border-economy market with multifamily. Whether you own a single property or a portfolio in Las Cruces, 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 Las Cruces 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 Mexico market context
New Mexico's economy combines federal labs, energy, and tourism. Multifamily and hospitality are the most active cost segregation segments.
Every TDA Las Cruces study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.