Cost segregation for Mitchell property investors
Central SD agricultural and small commercial. Whether you own a single property or a portfolio in Mitchell, 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 Mitchell 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.
South Dakota market context
South Dakota has no state income tax. Sioux Falls anchors a small but active commercial market with multifamily, medical office, and industrial all growing.
Every TDA Mitchell study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.