Cost segregation for Lee's Summit property investors

KC growth suburb — multifamily and retail. Whether you own a single property or a portfolio in Lee's Summit, 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 Lee's Summit 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.

Missouri market context

Missouri straddles two major MSAs — Kansas City and St. Louis — with strong industrial, multifamily, and adaptive-reuse activity in both.

Every TDA Lee's Summit study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.