Cost segregation for Paterson property investors
Adaptive-reuse multifamily with strong reclassification. Whether you own a single property or a portfolio in Paterson, 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 Paterson 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.
New Jersey market context
New Jersey's industrial market — anchored by the Port of NY/NJ — is one of the tightest in the country. High state income tax makes federal cost segregation benefits especially valuable.
Every TDA Paterson study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.