Cost segregation for Lewiston property investors
Manufacturing and adaptive-reuse multifamily. Whether you own a single property or a portfolio in Lewiston, 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 Lewiston 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.
Maine market context
Maine's economy runs on tourism, fishing, and forestry. STRs along the coast and in lake regions are especially strong cost segregation candidates.
Every TDA Lewiston study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.