Cost segregation for Naperville property investors
Affluent suburb with Class A office and multifamily. Whether you own a single property or a portfolio in Naperville, 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 Naperville 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.
Illinois market context
Illinois centers on Chicago — one of the largest U.S. industrial and multifamily markets. High state income tax rates make federal cost segregation deductions particularly valuable.
Every TDA Naperville study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.