Cost segregation for Morgantown property investors
WVU-driven student housing and multifamily. Whether you own a single property or a portfolio in Morgantown, 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 Morgantown 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.
West Virginia market context
West Virginia's commercial market concentrates around Charleston and university towns, with some energy and industrial activity in the north.
Every TDA Morgantown study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.